What is changing
Business-to-business and business-to-government invoices will be issued and exchanged electronically through Accredited Service Providers, who report invoice data to the Federal Tax Authority. A PDF by email will no longer count as a tax invoice once your go-live date passes.
The dates
- Revenue of AED 50 million or more: appoint a provider by 30 October 2026, go live 1 January 2027
- All other businesses in scope: appoint by 31 March 2027, go live 1 July 2027
- Government entities: go live 1 October 2027
Penalties
The published fines include AED 5,000 a month for not implementing the system or not appointing a provider on time, AED 100 for each invoice or credit note not issued electronically (capped at AED 5,000 a month), and AED 1,000 a day for failing to report a system failure.
How to prepare
- Check that your invoices carry every field the system requires
- Clean up customer records, especially tax registration numbers
- Confirm whether your accounting software connects to a provider
- Appoint a provider well before your deadline
- Test with real invoices before go-live