VIVOS UAE · Insights · 2027 Rule Changes, Episode 1
UAE E-Invoicing Accredited Service Provider: What a Dubai Company Does in October 2026
A Dubai company, mainland or free zone, with revenue of AED 50 million or more in its most recent accounting period must appoint a UAE e-invoicing Accredited Service Provider by 30 October 2026 and go live on 1 January 2027 (Ministerial Decision 66 of 2026). Below AED 50 million, the dates are 31 March 2027 and 1 July 2027.
What many pages still say: “The provider deadline is 31 July 2026.”
What’s true since 10 May 2026: it is 30 October 2026 for revenue of AED 50 million or more (UAE Ministry of Finance).
Update, 19 October 2026. Ministerial Decision No. 197 of 2026, announced by the Ministry of Finance on 19 October 2026 and effective from 1 October 2026, amends Ministerial Decision No. 243 of 2025. Your dates do not change. Transactions between members of the same Tax Group are Excluded Transactions for 24 months from 1 January 2027, and an Issuer that is not a VAT Registrant has 14 Business Days, not 14 days, to issue an e-invoice. Penalties note: the Ministry’s October 2026 programme deck lists Cabinet Decision No. 173 of 2026 as the e-invoicing penalties decision; the AED 5,000 figure here is from Cabinet Decision No. 106 of 2025, and we are checking. Ministry announcement. Reviewed by Ray Tay, VIVOS.
Key facts for Dubai companies (as of October 2026)
- Scope: any person conducting business in the UAE; the Article 4 exclusions list transactions, not free zones (Ministerial Decision 243 of 2025).
- Revenue test: gross income in the most recent accounting period, per the financial statements (Ministerial Decision 244 of 2025, Article 1).
- Order of steps: select a provider, contract and integrate, then EmaraTax (Federal Tax Authority, 29 September 2026).
- Late appointment or go-live: AED 5,000 for each month or part of a month (Cabinet Decision 106 of 2025, item 1).
| Your company | Appoint by | Go live by | In October 2026 |
|---|---|---|---|
| Revenue AED 50 million or more | 30 October 2026 | 1 January 2027 | Sign with a provider; start EmaraTax onboarding |
| Revenue below AED 50 million | 31 March 2027 | 1 July 2027 | Confirm revenue; shortlist providers |
| Sells only to consumers | Outside until a ministerial decision | Watch the Ministry page | |
The 81-second explainer: UAE E-Invoicing Deadline: Appoint a Provider by 30 October 2026.
Does UAE e-invoicing apply to a free zone company?
The text has no free zone exception. Ministerial Decision 243 of 2025 applies to any person conducting business in the UAE (Article 3), and Article 4 excludes specific transactions, with excluded persons left to a separate decision. Check the Ministry of Finance eInvoicing page, which the Ministry calls the only official source, before treating any company as out.
Which deadline is yours?
Revenue decides, not your licence. Ministerial Decision 244 of 2025 uses gross income in the most recent accounting period, from the financial statements or other documentation the FTA accepts. AED 50,000,000 or more means 30 October 2026 under Ministerial Decision 66 of 2026.
How do you appoint an Accredited Service Provider?
In the Federal Tax Authority’s order: select, contract and integrate, then EmaraTax. Pick from the Ministry’s accredited list; the same page shows pre-approved providers still under assessment. Article 5(1) of Ministerial Decision 243 of 2025 has the issuer and the recipient, as applicable, appoint a provider, so a company that mostly buys still needs one.
What does a Dubai company do this month?
- Check gross income in the latest financial statements against AED 50 million.
- List customers: businesses and government are in scope; consumer sales are not, for now.
- At AED 50 million or more, sign before 30 October 2026, not on the 29th.
- Plan to retire PDF invoices to business customers: the Ministry says they are not e-invoices.
Frequently asked questions
Does UAE e-invoicing apply to a Dubai free zone company?
Ministerial Decision 243 of 2025 has no free zone exception. It applies to any person conducting business in the UAE, for every business transaction; its Article 4 exclusions name specific transactions, such as certain airline services and VAT-exempt or zero-rated financial services, and leave excluded persons to a separate ministerial decision. Check the Ministry of Finance page before assuming you are out.
Which e-invoicing deadline applies to my Dubai company?
The one its revenue sets: gross income in the most recent accounting period, per its financial statements (Ministerial Decision 244 of 2025, Article 1). At AED 50 million or more, appoint an Accredited Service Provider by 30 October 2026 and go live by 1 January 2027. Below that, the dates are 31 March 2027 and 1 July 2027.
Is a PDF invoice sent by email an e-invoice in the UAE?
No. The Ministry of Finance says unstructured formats such as PDF, Word documents, images, scanned copies and emails are not e-invoices. Under Ministerial Decision 243 of 2025, an e-invoice is issued, transmitted and received in a structured electronic format that allows automatic processing, through an Accredited Service Provider.
How does a Dubai company appoint an Accredited Service Provider?
Choose a provider from the Ministry of Finance’s list of Accredited Service Providers, contract and integrate with it, then complete the procedures on the Federal Tax Authority’s EmaraTax platform, the order the FTA set out on 29 September 2026. The same Ministry page lists pre-approved providers still under final assessment, so confirm yours is accredited.
Sources
- Ministerial Decision No. 66 of 2026, No. 244 of 2025 and No. 243 of 2025; Cabinet Decision No. 106 of 2025.
- Ministerial Decision No. 197 of 2026, Arts 1 to 3 (amending Decision 243 of 2025).
- UAE Ministry of Finance: announcement of 19 October 2026.
- UAE Ministry of Finance: 10 May 2026 announcement, eInvoicing page, accredited list. Federal Tax Authority, 29 September 2026. All checked 20 October 2026.
Read the full guide to the UAE e-invoicing deadline and the 2026-2027 Rule Changes Tracker. Next, on Thursday 22 October 2026: UAE Small Business Relief now runs to 2029. Also on VIVOS UAE: a Dubai company with a Singapore parent. Or talk to our team.
Reviewed by Ray Tay, VIVOS. VIVOS Corporate Services L.L.C., Commercial Licence No. 1638200, Unit 415, Churchill Executive Tower, Business Bay, Dubai · +971 56 408 7384 · contactvivos.uae@vivos.com.sg. Part of VIVOS Group with VIVOS Pte. Ltd. (Singapore, UEN 202416468C). Facts checked 20 October 2026. General information, not tax advice; this page describes what the official texts say.
