UAE e-invoicing
Three dates, and which one is yours
The UAE is introducing e-invoicing on a Peppol based model. A voluntary pilot has been running since July 2026, and the mandate lands in two steps after that, split by revenue. The nearest binding date is neither of those. It is 30 October 2026, by which the largest businesses have to have appointed an accredited service provider. Every statement below carries the body that publishes it and the date we last checked it.
This page is general information for delivery operators, not legal advice. Rules change, so confirm anything that affects your licence or your tax position with the regulator or with your own adviser.
What the UAE has published
The model, the dates and the rate, as published by the Ministry of Finance and the Federal Tax Authority. Each one links its source and shows the date we last checked.
The UAE is introducing e-invoicing on a Peppol based model under Ministerial Decisions 243 and 244 of 2025.
Source: UAE Ministry of Finance, last verified
A voluntary pilot has been running since 1 July 2026.
Source: UAE Ministry of Finance, last verified
Businesses with revenue at or above AED 50 million must appoint an accredited service provider by 30 October 2026, a deadline the Ministry of Finance extended from 31 July 2026.
Source: UAE Ministry of Finance, last verified
E-invoicing becomes mandatory for businesses with revenue at or above AED 50 million from January 2027, and for other businesses from July 2027.
Source: UAE Ministry of Finance, last verified
VAT in the UAE is 5 percent.
Source: Federal Tax Authority, last verified
What this means for a delivery operator
In operations language rather than tax language. Four things worth settling before the first date arrives.
The nearest date is not the go-live
If your revenue is at or above AED 50 million, the first date that binds you is 30 October 2026, by which an accredited service provider has to be appointed. The Ministry of Finance moved that deadline back from 31 July 2026 after looking at market readiness, and it did not move the January 2027 go-live with it. Reading the timetable as though January is the first thing to plan for leaves roughly two months to do the work.
Your date comes from your revenue
Revenue at or above AED 50 million puts you in January 2027. Below it, July 2027. Work out which side of that line the business sits on before you plan any billing change, because six months is the difference between the two.
The model is Peppol based
The UAE model is Peppol based, set out in Ministerial Decisions 243 and 244 of 2025. Anyone who supplies your billing or your accounting should be able to tell you today how their plan follows it, and by which of the two dates.
The rate you invoice at
VAT in the UAE is 5 percent, per the Federal Tax Authority. How that rate applies to a specific charge in your contracts, a delivery fee against a COD fee against a return charge, is a question for your tax adviser rather than for this page.
The other two guides
Questions operators ask
- Is e-invoicing mandatory in the UAE today?
- Not for invoicing itself, but one deadline is already close. Revenue at or above AED 50 million means an accredited service provider has to be appointed by 30 October 2026, with invoicing mandatory from January 2027. Other businesses follow from July 2027. A voluntary pilot has been running since July 2026.
- Which model is the UAE using?
- A Peppol based model, introduced under Ministerial Decisions 243 and 244 of 2025.
- When does it apply to my delivery business?
- Revenue is what splits the two dates. At or above AED 50 million, January 2027. Below that, July 2027. If you are in the first group, an accredited service provider has to be appointed by 30 October 2026, well ahead of the go-live.
- What is the VAT rate in the UAE?
- VAT in the UAE is 5 percent, per the Federal Tax Authority. How it applies to a specific charge in your contracts is a question for your tax adviser.
- Is this page legal advice?
- No. It is general information for delivery operators, checked against the Ministry of Finance and the Federal Tax Authority and dated on the page. Anything that affects your invoicing or your tax position should be confirmed with the regulator or your own adviser.
Get the billing right while it is still voluntary
QuickE puts every charge on a merchant statement as its own line with the shipment it came from, which is the record an invoice gets built out of. Run a week of deliveries through it, or walk your current billing through these dates with someone.
