UAE Extends Deadline for Appointing E-Invoicing Service Providers to October 2026

The United Arab Emirates Ministry of Finance has announced an extension for businesses to appoint an Accredited Service Provider (ASP) under the upcoming national electronic invoicing framework. Through an amendment to Ministerial Decision No. 244 of 2025, the deadline for this requirement has been moved from July 31, 2026, to October 30, 2026. This mandate applies to VAT-registered entities with an annual revenue exceeding AED 50 million.

Market Readiness and the New White-Label Mechanism

The extension of the ASP appointment deadline was introduced following an assessment of market readiness and feedback from the business sector, which indicated a need for wider technical options and more competitive pricing. To date, 32 service providers have received official approval, with several more finalizing the accreditation process to build a more integrated digital ecosystem.

To further support the development of a competitive local market, the MoF also introduced amendments to Ministerial Decision No. 64 of 2025. This update establishes a white-label mechanism that permits UAE-based companies to partner with international technology providers. This framework is designed to facilitate technical knowledge transfer, strengthen national digital capabilities, and ensure that compliance solutions align with the specific requirements of the UAE market.

Phased Implementation and Unchanged Final Deadlines

While the ASP selection window has been prolonged, the MoF and the Federal Tax Authority (FTA) have confirmed that the broader compliance schedule remains strictly in place. The rollout will proceed according to the following timeline:

• July 1, 2026 – Commencement of the pilot phase and voluntary adoption of the e-invoicing system.
• October 30, 2026 – Revised deadline for eligible taxpayers to appoint an ASP.
• January 1, 2027 – Mandatory implementation takes effect for businesses generating over AED 50 million in annual revenue.

The Ministry reaffirmed its dedication to keeping a stable regulatory environment that supports a smooth transition to the new e-invoicing system and enhances overall tax compliance efficiency throughout the UAE.

There’s more to know about e-invoicing in the United Arab Emirates – explore the new and upcoming regulations.