VAT and e-invoicing for FM companies in the UAE
Each contract invoice carries 5% VAT, input tax on materials and subcontractors is collected as you post bills, and the VAT 201 is laid out from the ledger with standard-rated sales under the emirate of each branch or company. You enter the figures on EmaraTax by the 28th day after the period ends; the layout has not yet been checked with a live filing.
FM invoices go to building owners, developers, businesses and government bodies, so they fall under the e-invoicing mandate. An FM company with AED 50M of revenue or more transmits from 1 January 2027; below that, it appoints an accredited service provider by 31 March 2027 and transmits from 1 July 2027. Aqid ERP signs each invoice as PINT AE XML now, but its connection to a provider is not yet live and it is not a provider itself.
Credit notes to business clients follow the same dates as invoices. Confirm your band and dates with the Ministry of Finance and the FTA.