UAE e-invoicing: who must comply, when, and what happens to B2C sales

The UAE's e-invoicing system, set by Ministerial Decisions 243 and 244 of 2025, covers invoices between businesses and to government. Sales to consumers are outside every phase announced so far.

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What is in scope

Invoices and credit notes a business issues to another business (B2B) or to a government entity (B2G). Each one travels as structured data through accredited service providers, not as a PDF by email.

B2C: what changes

Nothing yet. A sale to a consumer is outside the phases announced so far, so it stays under the existing VAT rules: a tax invoice, or a simplified tax invoice where the customer is not VAT-registered or the sale is AED 10,000 or less. No date has been announced for consumer sales.

The dates

Voluntary pilotfrom 1 July 2026
Revenue AED 50 million or more: appoint a providerby 30 October 2026
Revenue AED 50 million or more: e-invoicing required1 January 2027
Revenue under AED 50 million: appoint a providerby 31 March 2027
Revenue under AED 50 million: e-invoicing required1 July 2027
Government entities1 October 2027

How it works: five corners

Your system sends the invoice to your accredited service provider (1 → 2). Your provider passes it to your customer's provider over the Peppol network (2 → 3), which delivers it to your customer (3 → 4). Both providers report the tax data to the Federal Tax Authority, the fifth corner. The format is PINT AE, the UAE's version of Peppol's international invoice specification.

Where Aqid ERP fits

Aqid ERP produces the signed PINT AE UBL XML with each invoice and keeps it with the invoice. It is not itself an accredited service provider, and its connection to providers is being built, not live: until it is, you hand the XML to your provider.

Questions

Does UAE e-invoicing apply to B2C sales?

Not in the phases announced so far. Consumer sales keep the existing tax invoice and simplified tax invoice rules.

When must my business start e-invoicing in the UAE?

1 January 2027 if revenue is AED 50 million or more; 1 July 2027 if it is less. A provider must be appointed months earlier, by 30 October 2026 or 31 March 2027.

Do I need an accredited service provider?

Yes. In-scope invoices reach your customer and the FTA only through a provider accredited by the Ministry of Finance.

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