Official source: Ministerial Decision No. 244 of 2025
On the Implementation of the Electronic Invoicing System. Issued by the UAE Ministry of Finance and signed by Mohamed bin Hadi Al Hussaini, Minister of State for Financial Affairs. In force: Published in the Official Gazette and in force on the date of its publication (Article 6). This Decision takes its definitions from Ministerial Decision No. 243 of 2025 and expressly reviews Ministerial Decision No. 64 of 2025 — the three work as one framework.
What Decision No. 244 of 2025 does
Ministerial DecisionDecision 244 answers one question: when must each taxpayer implement the Electronic Invoicing System. It sets the pilot programme, the voluntary start date, and the mandatory phases — an Accredited Service Provider appointment deadline and an implementation deadline for each category of Person — and it states that Business-to-Consumer Transactions are not subject to the system for now.
It applies to any Person subject to the Electronic Invoicing System, any Person implementing it voluntarily, and any other Person as may be determined by the Ministry (Article 2).
UAE eInvoicing mandatory implementation timeline
Ministerial DecisionThe phases under Article 5(1). The dates shown are the currently effective deadlines; where a later official update changed a date, the original date from Decision 244 is shown beneath it.
| Business / Entity | ASP appointment | eInvoicing implementation | Clause |
|---|---|---|---|
| Revenue equal to or exceeding AED 50 million | 30 October 2026 *Decision 244: 31 July 2026 | 1 January 2027 | Article 5(1)(a) |
| Revenue less than AED 50 million | 31 March 2027 | 1 July 2027 | Article 5(1)(b) |
| Government Entity | 31 March 2027 | 1 October 2027 | Article 5(1)(c) |
| Any other Person or Government Entity, upon completion of the phases above | As determined under the framework | As determined under the framework | Article 5(1)(d) |
* The date shown is the currently effective deadline following a later official Ministry update. The original date in Decision 244 is shown beneath it — see the version history below.
Deadline version history
Practical guidanceHow deadlines are version-controlled here
Deadlines are held as data, not written into the pages. Every tool on this site reads the currently effective date, while the original statutory date stays on record so nothing is silently rewritten when the rules change.
Revenue ≥ AED 50m — ASP appointment deadline changed
Implementation date unchanged: The Ministry has stated that this is a targeted and final adjustment: all other implementation deadlines remain unchanged and the first phase must be fully met by 1 January 2027.
UAE eInvoicing deadline calculator
Practical guidanceAnswer three questions to see your phase, your ASP appointment deadline, your implementation deadline, the days and business days remaining, and a risk status for each.
What was your Revenue in your most recent Accounting Period?
Revenue is a defined term — see "How is Revenue determined?" below.
What type of entity are you?
Do you conduct Business-to-Consumer transactions exclusively?
Exclusively means you have no B2B or B2G transactions at all.
How is Revenue determined?
Ministerial DecisionThe AED 50 million threshold turns on Revenue as defined in Article 1 — not on an internal turnover figure.
Revenue — The gross income earned by a Person during the most recent Accounting Period, based on the financial statements prepared in accordance with applicable legislation in the State or, if such financial statements are not available, based on other documentation acceptable to the Authority.
Accounting Period — The period for which the Person is required to prepare financial statements, in accordance with the applicable legislation in the State.
What this means in practice
- •Start from the statutory financial statements for the most recent Accounting Period — not an internal management or budget figure.
- •It is gross income, so it is not reduced to a net or taxable profit measure.
- •Where financial statements are not available, other documentation acceptable to the Authority is used — so the Authority decides what is acceptable, not the business.
- •Because the test runs off the most recent Accounting Period, a business can cross the AED 50 million threshold as its statements are finalised.
Practical guidance from theauditors.ai — Level 4.
Is your business B2C only?
Ministerial DecisionNotwithstanding Clause 1 of this Article, Business-to-Consumer Transactions shall not be subject to the Electronic Invoicing System and any Person engaged exclusively in such transactions shall not be subject to the Electronic Invoicing System, until such time determined by a decision issued by the Minister.
A Business-to-Consumer Transaction is a Business Transaction conducted between a Person carrying on Business and a recipient who is a natural person not carrying on Business (Article 1).
"Exclusively" is the test
The carve-out for the Person applies only where the Person is engaged EXCLUSIVELY in Business-to-Consumer Transactions. A business with both B2B and B2C activity is not taken outside the system by having B2C sales.
Do you invoice other businesses (B2B)?
Any recipient carrying on Business — including a sole establishment.
Do you invoice Government Entities (B2G)?
Do you invoice consumers (B2C)?
A recipient who is a natural person not carrying on Business.
Answer the B2B and B2G questions to see the indicative position.
UAE eInvoicing Pilot Programme
Ministerial DecisionPilot Programme commences
1 July 2026
Commenced 109 days ago · Article 3(4)
What Article 3 requires
- •The Ministry shall notify a Person of their inclusion in the Taxpayer Working Group. Article 3(1)
- •A Person shall be included in the Taxpayer Working Group only upon that Person's written agreement to participate. Article 3(2)
- •A Person included in the Taxpayer Working Group shall comply with all the technical requirements established by the Ministry and the Authority for the use of the Electronic Invoicing System. Article 3(3)
- •The Pilot Programme shall commence on 1 July 2026. Article 3(4)
The pilot journey
Steps 1, 2 and 3 come from Article 3; the onboarding, configuration and testing sequence is our practical framing — Level 4.
Inclusion is by Ministry notification
The Decision provides for the Ministry to notify a Person of inclusion — it does not create an application route. Do not assume a business can self-enrol in the Taxpayer Working Group.
Can I adopt UAE eInvoicing early?
Ministerial DecisionVoluntary implementation open from
1 July 2026
Open since 109 days ago · Article 4
Any Person may implement the Electronic Invoicing System on a voluntary basis as from 1 July 2026 and shall, in that case, comply with all the technical requirements established by the Ministry and the Authority for the use of the Electronic Invoicing System.
Why go early
- •Test and correct invoice data quality before the deadline applies to you.
- •Spread the ERP, integration and staff-training effort over a longer period.
- •Choose from the Accredited Service Provider market before the peak demand period.
- •Learn on lower transaction volumes rather than during a mandated cutover.
Practical guidance from theauditors.ai — Level 4.
What you commit to
- •You must comply with all technical requirements established by the Ministry and the Authority (Article 4).
- •Decision 244 also applies to any Person who implements the system voluntarily (Article 2).
- •Voluntary implementation is not a partial or informal adoption — the same technical requirements apply.
Mandatory implementation workflow
Practical guidanceThe sequence from establishing Revenue to going live, with each step labelled by the level of source it comes from.
Determine Revenue
Article 1 — Revenue · Level 1
Determine scope
Decision 243, Articles 3 & 4 · Level 1
Determine B2B / B2G / B2C profile
Article 5(2) · Level 1
Determine applicable phase
Article 5(1) · Level 1
Appoint an Accredited Service Provider
Article 5(1) & Decision 243, Article 5 · Level 1
Complete onboarding
Article 5(3) · Level 1
Technical integration
Ministry & Authority technical requirements · Level 3
Testing
Our recommended step before go-live · Level 4
Implementation
Article 5(1) · Level 1
eInvoicing for UAE Government Entities
Ministerial DecisionA separate pathway, not a revenue band
A Government Entity appoints an Accredited Service Provider by 31 March 2027 and implements the Electronic Invoicing System by 1 October 2027 under Article 5(1)(c). The AED 50 million Revenue threshold in paragraphs (a) and (b) does not decide a Government Entity's dates.
ASP appointment — Government Entity
31 March 2027
164 days remaining · 118 business days remaining
🟠 Action required
Article 5(1)(c) · Business Days exclude weekends only in this calculation — official holidays of the Federal Government also extend the period and are not modelled here.
Implementation — Government Entity
1 October 2027
348 days remaining · 250 business days remaining
🟢 On track
Article 5(1)(c) · Business Days exclude weekends only in this calculation — official holidays of the Federal Government also extend the period and are not modelled here.
Article 5(3) applies equally to Government Entities: any Person or Government Entity required to implement the system must comply with the onboarding process and all the technical requirements established by the Ministry and the Authority. Note also that under Decision 243 certain sovereign-capacity Government Entity transactions are Excluded Transactions — being in this phase does not mean every transaction is in scope.
eInvoicing onboarding checklist
Practical guidanceAny Person or Government Entity required to implement the Electronic Invoicing System in accordance with Clause 1 of Article 5 shall comply with the onboarding process and all the technical requirements established by the Ministry and the Authority for the use of the Electronic Invoicing System.
eInvoicing onboarding checklist
0/11 · 0%
Level 1 steps are required by the Decision itself. Level 3 steps follow the Ministry and Authority technical requirements. Level 4 steps are our recommended practice, not a legal requirement.
UAE eInvoicing regulatory framework
Practical guidanceUAE eInvoicing
One framework, three Ministerial Decisions
Ministerial Decision No. 243 of 2025
What the system is and what taxpayers must do
What is the eInvoicing system and what are taxpayer obligations?
Ministerial Decision No. 244 of 2025
When each taxpayer must implement it
When does each taxpayer have to implement it?
Ministerial Decision No. 64 of 2025
Who may provide accredited services
Who can provide accredited eInvoicing services?
Decision 244 expressly reviews Decisions 64 and 243 and takes its definitions from Decision 243 — the three are designed to be read together, and the Ministry's programme material sits on top of them as implementation guidance.
UAE eInvoicing official documents
Practical guidance| Document | Purpose | Level | On this site |
|---|---|---|---|
| Ministerial Decision No. 243 of 2025 | Electronic Invoicing System — scope, obligations, exclusions, reporting and storage | Level 1 | Open |
| Ministerial Decision No. 244 of 2025 | Implementation — pilot, voluntary adoption and the mandatory phases | Level 1 | Open |
| Ministerial Decision No. 64 of 2025 | Eligibility criteria and accreditation procedure for Service Providers | Level 1 | Open |
| UAE eInvoicing Programme | Programme and framework information, including the targeted amendments | Level 2 | Open |
| PINT AE specification | Mandatory data fields and the UAE Peppol specification | Level 3 | Open |
Regulatory source hierarchy
Practical guidanceEverything on these pages is labelled with the level of source it comes from, so a legal requirement is never presented as if it were our recommendation — or the other way round.
Legislation & Ministerial Decisions
Primary regulatory source.
On this site: Ministerial Decisions No. 243, 244 and 64 of 2025; the VAT and Tax Procedures legislation.
Ministry of Finance official guidance
Interpretation and implementation guidance.
On this site: The UAE eInvoicing Programme material, including the targeted amendment to the ASP appointment deadline.
FTA / official technical information
Technical and tax administration information.
On this site: PINT AE, the UAE Data Dictionary and Federal Tax Authority technical and administrative information.
theauditors.ai guidance
Our practical implementation recommendations.
On this site: Our checklists, sequencing, evidence recommendations and readiness scoring on this site.
Ministerial Decision No. 244 of 2025 — the 6 Articles
Ministerial Decision| Article | Title | What it does | Page |
|---|---|---|---|
| Article 1 | Definitions | Adopts the definitions of Ministerial Decision No. 243 of 2025 and adds Taxpayer Working Group, Pilot Programme, Accounting Period, Business-to-Consumer Transaction and Revenue. | p.1 |
| Article 2 | Scope of Application | Applies to any Person subject to the Electronic Invoicing System, any Person implementing it voluntarily, and any other Person as may be determined by the Ministry. | p.2 |
| Article 3 | Pilot Programme | Ministry notification of inclusion in the Taxpayer Working Group, written agreement to participate, compliance with technical requirements, and commencement on 1 July 2026. | p.2 |
| Article 4 | Voluntary Implementation | Any Person may implement voluntarily as from 1 July 2026, subject to all technical requirements of the Ministry and the Authority. | p.2 |
| Article 5 | Mandatory Implementation | The phased ASP appointment and implementation dates by Revenue and for Government Entities, the Business-to-Consumer position, and the onboarding obligation. | p.2 |
| Article 6 | Publication and Enforcement | Published in the Official Gazette and in force on the date of its publication. | p.3 |
Terms defined by Article 1
Every other defined term is taken from Ministerial Decision No. 243 of 2025.
- Taxpayer Working Group
- A group of Persons participating in the Pilot Programme, in accordance with this Decision.
- Pilot Programme
- A programme under which the Ministry and the Authority will establish a Taxpayer Working Group to be part of a pilot for the purposes of testing and implementing the Electronic Invoicing System under the supervision of the Ministry.
- Accounting Period
- The period for which the Person is required to prepare financial statements, in accordance with the applicable legislation in the State.
- Business-to-Consumer Transaction
- A Business Transaction conducted between a Person carrying on Business and a recipient who is a natural person not carrying on Business.
- Revenue
- The gross income earned by a Person during the most recent Accounting Period, based on the financial statements prepared in accordance with applicable legislation in the State or, if such financial statements are not available, based on other documentation acceptable to the Authority.
More on UAE eInvoicing
UAE eInvoicing
Understand the programme, the model and what your business must do.
The 5-Corner model
How an eInvoice travels from supplier to buyer and to the FTA.
PINT AE mandatory fields
All 51 mandatory fields in a PINT AE tax eInvoice.
Implementation timeline
Appointment and go-live dates by revenue band.
Accredited Service Providers
The Ministry's ASP list, comparison and readiness checker.
ASP accreditation (MD 64 of 2025)
Eligibility, security, insurance, workflow, validity and renewal.
Decision 243 of 2025
Scope, exclusions, invoice and credit note obligations, storage and system failures.
How we can help
Practical guidanceFrequently asked questions
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Regulatory source & disclaimer
Regulation: Ministerial Decision No. 244 of 2025 — On the Implementation of the Electronic Invoicing System · Source document: official English text, 3 pages · Last verified: 29 August 2026 · Reviewed by: Sheikh Anwar Accounting & Auditing LLC · Content version: MD244-2026.08
This page summarises Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System and, where indicated, later official Ministry of Finance updates. It is general information, not tax or legal advice, and does not create an advisor-client relationship. Deadlines are shown as both the original statutory date and the currently effective date; official updates may change either. Assessments produced by the tools on this page are indicative only and are based solely on the answers given. Always confirm your position against the official Decision, later official updates and the Ministry of Finance and Federal Tax Authority, and take advice on your own circumstances before acting.
Sources & disclaimer
Primary source: UAE Ministry of Finance — UAE eInvoicing Programme · Last verified: 29 August 2026 · Reviewed by: theauditors.ai editorial review · Content version: EINV-2026.08
This page is an explanatory summary prepared by theauditors.ai from the UAE Ministry of Finance 'UAE eInvoicing Programme' presentation and the official Ministry of Finance eInvoicing pages. Quoted requirements, definitions, model descriptions, invoice fields, accreditation stages and dates are attributed to the page of the Ministry document they come from. Scores, checklists, gap indicators and selection frameworks on this page are theauditors.ai practical guidance, not an official UAE government determination, assessment or approval. theauditors.ai is not an Accredited Service Provider and does not certify, approve or endorse any provider or software. Requirements and deadlines should be verified against the latest Ministry of Finance documentation before any decision, and this page is not a substitute for advice on your own facts.