Ministerial Decisions 243 and 244 of 2025 introduced the UAE Electronic Invoicing System. Instead of PDF invoices sent by email, B2B and B2G invoices will be exchanged as structured data through licensed Accredited Service Providers (ASPs) on a Peppol-based network, with tax data reported to the FTA.
The timeline
| Who | Appoint an ASP by | Mandatory from |
|---|---|---|
| Pilot and voluntary adopters | — | 1 July 2026 |
| Revenue AED 50 million or more | 30 October 2026 | 1 January 2027 |
| Revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
Penalties (Cabinet Decision 106 of 2025)
- Not implementing the system or appointing an ASP on time: AED 5,000 per month of delay.
- Not issuing or transmitting an e-invoice or credit note on time: AED 100 per document, up to AED 5,000 a month.
- Not reporting a system failure or data change on time: AED 1,000 per day.
What to prepare now
- Check your system. Your ERP must produce the required fields (the UAE data dictionary) and connect to an ASP. Odoo and most major ERPs are building UAE connectors.
- Clean master data. Customer TRNs, legal names, addresses and product classifications must be complete and correct.
- Map your taxes. Standard, zero-rated, exempt, out-of-scope and reverse charge must each use the right code.
- Choose an ASP early. Compare pricing per document, ERP integration, Arabic support and onboarding time.
- Test end to end. Send and receive test invoices and credit notes before your mandatory date.
New to e-invoicing? Read What is e-invoicing?, or see our UAE VAT and e-invoicing services.
Need professional assistance?
KasemCPA can review your numbers, build the model properly or set it up in Odoo.