UAE e-invoicing 2026: MoF extends ASP deadline to 30 October

The UAE Ministry of Finance announced on 10 May 2026 that it has amended Ministerial Decision No. 244 of 2025 on the implementation of the electronic invoicing system. The amendment extends the deadline for large businesses to appoint an Accredited Service Provider (ASP) from 31 July 2026 to 30 October 2026. The mandatory implementation date for large businesses (1 January 2027) is unchanged.

The extended ASP appointment deadline applies to businesses with annual revenue of AED 50 million or above. According to the Ministry of Finance, the extension follows an assessment of market readiness and reflects feedback on pricing, provider availability, and technology options. The same amendment also updated Ministerial Decision No. 64 of 2025, introducing a white-label mechanism that allows UAE-based firms to collaborate with international technology providers.

The UAE e-invoicing pilot programme starts on 1 July 2026. Voluntary adoption is open from that date.

Under the programme, businesses must select an ASP, an accredited platform or software provider that handles compliant electronic invoice exchange, before their category deadline. The Ministry of Finance publishes a list of accredited service providers on its website. After appointing an ASP, businesses must test invoice exchange and reporting before going live.

Cabinet Resolution No. 106 of 2025 defines the penalty framework. Failure to implement the electronic invoicing system or to appoint an ASP within the applicable deadline carries a fine of AED 5,000 per month. Electronic invoices not issued or sent in time carry a fine of AED 100 per invoice, capped at AED 5,000 per month. Voluntary adopters during the pilot phase are exempt from fines.

Business owners should confirm their applicable revenue category with their accountant or a qualified adviser before acting on any deadline. Scope, exclusions, and free zone applicability have not been fully clarified in official guidance reviewed to date. Guidex will update this article if further official clarification is published.