General information, not tax advice. Checked 28 Oct 2026 against Ministry of Finance (MoF) pages. Rules and lists change. Confirm with your tax adviser before you act.
Your deadlines (annual revenue under AED 50m)
| Milestone | Date |
|---|---|
| Appoint an Accredited Service Provider (ASP) in EmaraTax | by 31 Mar 2027 |
| E-invoicing mandatory (go-live) | 1 Jul 2027 |
The key point
From go-live, an Excel sheet, Word file, PDF, scanned copy or email is not an e-invoice. The MoF states that "unstructured invoice formats such as pdf, word document, images, scanned copies and emails are not eInvoices." Every in-scope invoice must be sent as structured PINT AE data through an accredited ASP. The ASP validates it, delivers it to the buyer's ASP, and reports it to the FTA.
There is no vendor to check here. You must pick an ASP from the MoF list (80 providers as of 28 Oct 2026). Two routes suit businesses that invoice manually today:
| Route | Suits | Examples on the MoF list (with accreditation no.) |
|---|---|---|
| A. Move to accounting software that is itself an ASP | Most SMEs. Invoicing, VAT and e-invoicing in one place | Zoho Software Trading LLC (121988), Tally Software Solutions FZCO (162503), Wafeq FZ-LLC (129932) |
| B. Use an ASP's web portal to key in or upload invoices | Very low volumes, where you only want to replace the invoice step | Many ASPs offer a portal or upload option. Ask each one |
These names are examples, not recommendations. Check the current list and compare prices.
Data to prepare (whichever route you choose)
Build these lists in Excel now. They will be imported into the new system or portal.
1. Your company
- Legal name exactly as on the trade licence, trade licence number, TRN (15 digits), and TIN (first 10 digits of the TRN, which becomes your Peppol ID under scheme 0235)
- Address with emirate, and the email and mobile number registered in EmaraTax
2. Customer list (one row per customer)
- Legal name, TRN, TIN, full address with emirate and country, and B2B, B2G or B2C type
- Email for invoice copies, and whether the customer sits in a designated or free zone
3. Product and service list
- Code, description, unit of measure (use one standard unit per item), price, and VAT treatment (standard 5%, zero-rated, exempt or out of scope)
4. Invoicing rules
- One unique, sequential invoice-number series with no gaps or reuse
- A reason recorded on every credit note (reason codes are mandatory in PINT AE v1.0.1)
- For foreign-currency invoices, the exchange rate used and the VAT amount in AED
PINT AE has about 51 mandatory fields for a tax invoice. A clean master list avoids most rejections.
Step-by-step preparation
- Now: count your invoices per month and list who issues them. This sets your volume and the price tier you need.
- Now: check that your EmaraTax login works and that your TRN, legal name and address are correct there.
- Nov 2026: choose route A or B. Get quotes from 2 or 3 accredited ASPs, and check each name and number on the MoF list.
- Nov to Dec 2026: build the three master lists above in Excel and fill in any missing customer TRNs. (Your customers will need your TIN too.)
- Jan 2027: sign up with the chosen provider and import your company, customer and product data.
- By 31 Mar 2027: appoint the ASP in EmaraTax (open your taxable person, go to E-Invoicing, select the ASP, then complete the onboarding on the ASP's page). Confirm that the appointment shows in EmaraTax.
- Apr to Jun 2027: issue test or early invoices through the new system. Stop issuing B2B and B2G invoices from Excel before the go-live date.
- Apr to Jun 2027: set a simple routine: one person checks the rejected invoices every day.
- 1 Jul 2027: every B2B and B2G tax invoice and credit note goes through the ASP. Keep the Excel file only as an internal record.
Penalties: administrative penalties for e-invoicing violations are set out in Cabinet Decision No. 106 of 2025 (linked from the MoF e-invoicing page). Check the current amounts with your adviser.
Sources opened
- MoF eInvoicing programme page (definition, DCTCE model, penalties decision): https://mof.gov.ae/en/about-us/initiatives/einvoicing/
- MoF list of accredited ASPs: https://mof.gov.ae/en/about-us/initiatives/einvoicing/einvoicing-accredited-service-providers-asps/
- MoF programme update, 30 Jun 2026: https://mof.gov.ae/wp-content/uploads/2026/06/UAE-eInvoicing-Programme-30June2026.pdf
- Zoho Books UAE e-invoicing (SME timeline confirmation): https://www.zoho.com/ae/books/e-invoicing/
- KPMG summary of mandatory fields (TIN, scheme 0235, 51 fields): https://kpmg.com/us/en/taxnewsflash/news/2026/02/uae-technical-guidance-mandatory-e-invoicing-fields.html
- Deloitte on PINT AE v1.0.1: https://www.deloitte.com/middle-east/en/services/tax/perspectives/uae-e-invoicing-news-peppol-uae-data-dictionary-updates.html