Regulatory updates
Regulatory updates
This page is a static, honest record of the confirmed UAE e-invoicing mandate timeline, the PINT-AE / Peppol 5-corner DCTCE model. It is not a live news feed. We update it when there is a real, confirmed development, not on a schedule.
As of Sep 4, 2026.
The confirmed timeline
Ten milestones are confirmed today. We are UAE-first and this timeline reflects that only. If we ever cover another market, it will be a separate, clearly labeled addition, not an extension of this page.
- Nov 24, 2025Confirmed
Penalty framework confirmed
Cabinet Decision No. 106 of 2025 (issued 24 Nov 2025, published 8 Dec 2025) sets fines for e-invoicing non-compliance: AED 5,000 per month for failing to implement e-invoicing or appoint an Accredited Service Provider (ASP), AED 100 per document for late issuance (capped at AED 5,000 per month), and AED 1,000 per day for failing to notify the FTA or ASP of system failures or registration changes.
- Feb 23, 2026Confirmed
UAE Electronic Invoicing Guidelines published (v1.0)
The Ministry of Finance publishes the first version of the UAE Electronic Invoicing Guidelines, detailing implementation requirements for the PINT-AE / Peppol 5-corner model.
- Jun 1, 2026Confirmed
Electronic Invoicing Guidelines updated (v1.1)
Version 1.1 clarifies ASP obligations, data retention requirements, and the treatment of advance payments and retention arrangements. It does not change the mandate's scope or phasing dates.
- July 1, 2026In progress
Pilot phase
The UAE e-invoicing pilot phase begins, ahead of the Wave-1 ASP appointment deadline. Voluntary participation.
- Oct 30, 2026Upcoming
Wave-1 ASP appointment deadline
Enterprises with revenue of AED 50M or more must have appointed an Accredited Service Provider (ASP) by this date. Confirmed, not superseded, by Ministerial Resolution No. 66 of 2026 (14 May 2026).
- Jan 1, 2027Upcoming
Mandatory e-invoicing use
E-invoicing becomes mandatory for all businesses in scope.
- Mar 31, 2027Further out
Wave-2 ASP appointment deadline
Smaller businesses, below the AED 50M revenue threshold (the SME / Wave-2 tier), must have appointed an Accredited Service Provider (ASP) by this date.
- Mar 31, 2027Further out
Government entity ASP appointment deadline
Government entities, as invoice issuers, must have appointed an Accredited Service Provider (ASP) by this date, the same deadline as the SME / Wave-2 tier but a distinct tier with its own go-live date below.
- Jul 1, 2027Further out
Wave-2 mandatory e-invoicing use
E-invoicing becomes mandatory for smaller businesses (the SME / Wave-2 tier) below the AED 50M revenue threshold.
- Oct 1, 2027Further out
Government entity mandatory e-invoicing use
E-invoicing becomes mandatory for government entities as invoice issuers, the latest go-live date of the three tiers.
Get notified when this changes
Get notified when the confirmed timeline changes, no spam, no marketing list.
A note on this page
Static by design, not by neglect.
We won’t pad this page with speculative news or unverified dates just to keep it looking active. It reflects the confirmed UAE mandate timeline as published, and only that, updated when a real development lands.