UAE E-Invoicing 2026–2027: Full Guide to Ministerial Decisions 243 & 244

Introduction to UAE E-Invoicing
The UAE has advanced its e-invoicing implementation with the recent issuance of two key Ministerial Decisions by the Ministry of Finance: Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System and Ministerial Decision No. 244 of 2025 on its phased implementation. These decisions establish the legal framework, scope, obligations, and rollout timeline for the UAE’s Electronic Invoicing System (EIS), aligning the country with global best practices to boost VAT compliance, transparency, and digital efficiency.

This structured e-invoicing regime applies primarily to B2B and B2G transactions, requiring businesses to issue, transmit, and report electronic invoices and credit notes in a standardized format via Accredited Service Providers (ASPs). B2C transactions remain excluded until further notice.

Key Highlights from Ministerial Decision No. 243 of 2025 – UAE Electronic Invoicing System

• Scope: Covers all persons conducting business in the UAE for their business transactions, subject to specified exclusions.
• Exclusions:
  • Sovereign activities of government entities not competing with the private sector.
  • Certain international passenger and goods transportation services by airlines (with transitional provisions).
  • Certain exempt financial services, including those qualifying for zero-rating.
• Core Obligations:
  • Issue, transmit, and report e-invoices/credit notes through the EIS.
  • Transmission deadlines: Within 14 days of the business transaction date (for non-VAT registered entities) or per VAT time-of-supply rules (for VAT-registered entities).
  • Both issuers and recipients must appoint an ASP.
  • Report all e-invoices/credit notes to the Federal Tax Authority (FTA) within prescribed timelines.
  • Retain data in line with the Tax Procedures Law (storage must be within the UAE).
  • Notify the FTA of any system failure within 2 business days.

Key Highlights from Ministerial Decision No. 244 of 2025 – Implementation Framework

• Pilot Programme: Starts 1 July 2026 for the selected Taxpayer Working Group, with testing under Ministry/FTA supervision.
• Voluntary Adoption: Available to any business from 1 July 2026.
• Mandatory Adoption Phases:
  • Businesses with annual revenue ≥ AED 50 million: Appoint an ASP by 31 July 2026 and implement e-invoicing by 1 January 2027.
  • Businesses with annual revenue < AED 50 million: Appoint an ASP by 31 March 2027 and implement by 1 July 2027.
  • Government entities: Appoint an ASP by 31 March 2027 and implement by 1 October 2027.

The timely release of these decisions gives organizations — especially larger ones — a clear window to prepare, as full compliance for high-revenue businesses requires appointing an ASP and adapting systems well in advance (often more than six months for complex implementations).

Next Steps for Businesses

To ensure smooth compliance with the UAE’s e-invoicing regime:

• Assess Impact: Review if your business falls under the mandatory phases and evaluate required changes to systems, processes, and data flows.
• Prepare Systems: Audit your ERP/invoicing platforms for compatibility with structured e-invoicing (e.g., Peppol/UBL standards) and develop a detailed project plan.
• Select an ASP: Monitor the Ministry of Finance’s forthcoming list of Accredited Service Providers, conduct vendor evaluations based on your needs, and secure onboarding in time.
• Redesign & Test: Upgrade source systems, workflows, and data handling; allocate time for thorough testing.
• Consider Early Action: Explore voluntary adoption or pilot participation to reduce risks and gain experience.
• Build Compliance Processes: Establish policies for reporting, data retention, system failure notifications, and staff training.

At StackCue, we specialize in helping businesses navigate digital transformation and compliance challenges like UAE e-invoicing. Our solutions support seamless integration, ASP connectivity, and efficient implementation to keep you ahead of deadlines.

B2C transactions remain excluded until further notice.

### Key Highlights from Ministerial Decision No. 244 of 2025 – Implementation Framework

The timely release of these decisions provides organizations, particularly larger entities, with a definitive timeframe to prepare, as achieving full compliance for high-revenue businesses necessitates the appointment of an Approved Service Provider (ASP) and system adaptations well in advance, often exceeding six months for complex implementations.

### Next Steps for Businesses

To ensure smooth compliance with the UAE’s e-invoicing regime, organizations must prioritize early engagement with expert partners to facilitate the necessary changes. By doing so, businesses can enhance operational efficiency and align with regulatory requirements effectively. At StackCue, we specialize in guiding businesses through digital transformation and compliance challenges, offering solutions that ensure seamless integration and ASP connectivity while aiding in timely implementation.