On 25 October 2026, the UAE Federal Tax Authority (FTA) called on persons subject to the e-Invoicing System to comply with the legal requirements and with the timelines set for the system's phased implementation.
Persons whose annual revenues are AED 50 million or more must appoint an Accredited Service Provider no later than 30 October 2026 and implement the e-Invoicing System by 1 January 2027. Persons whose annual revenues are below AED 50 million must appoint an Accredited Service Provider no later than 31 March 2027 and implement the system no later than 1 July 2027.
The FTA states that, under the applicable legislation, an administrative penalty of AED 5,000 is imposed for each month, or part of a month, of delay in implementing the system, including failure to appoint an Accredited Service Provider within the prescribed deadlines.
The FTA sets out the essential steps: selecting an Accredited Service Provider, contracting and integrating with that provider, and following the required procedures on EmaraTax, its digital tax services platform. It urges persons subject to the system to complete these steps well ahead of the deadlines, and notes that the system's readiness was tested during a pilot phase before mandatory implementation.
The FTA also continues to hold in-person and virtual awareness sessions that explain who must implement the system, the implementation mechanisms and conditions, how to connect to the system and how to activate it through EmaraTax.
Source: Federal Tax Authority (FTA), UAE