E-invoicing readiness checklist

Rules checked 23 October 2026

The steps the Ministry of Finance sets out, in order. Tick them off as you go: your ticks are saved in this browser only.

1. Check that you are in scope and note your two dates

   Use the deadline checker. Businesses with revenue of AED 50,000,000 or more must appoint a provider by 30 October 2026.

2. Find your TIN and update your EmaraTax details

   Your Tax Identification Number is the first 10 digits of your TRN. If you are not registered for any tax, register with the Federal Tax Authority in EmaraTax to get one. Check that your trade licence, address and contacts in EmaraTax are up to date.

3. Check your system can produce every mandatory field

   The Ministry’s list has 51 fields for a tax invoice and 49 for a commercial (non-VAT) invoice, including VAT and line amounts in AED even on foreign-currency invoices. List the gaps in your accounting or ERP system.

4. List the documents and situations you deal with

   Tax invoices, commercial invoices, credit notes, self-billing, exports, deemed supplies, and any excluded transactions. Each has its own rules in the Ministry’s guidelines.

5. Choose an Accredited Service Provider

   Only providers on the Ministry of Finance’s official list can be used (70 accredited on 22 October 2026). You use one provider for both sending and receiving e-invoices.

6. Appoint the provider and onboard in EmaraTax

   Sign the contract, then link the provider in EmaraTax (E-INVOICING tile, “Proceed to ASP”). Your provider gives you your Peppol participant ID, which is 0235 followed by your TIN.

7. Connect your systems and test end to end

   Agree how invoice data goes to your provider and how you receive status messages and incoming invoices. Test the whole flow, including your provider’s reporting to the Federal Tax Authority.

8. Update your invoicing routine

   Issue each e-invoice within 14 business days of the transaction. Correct mistakes with a credit note: e-invoices can’t be cancelled and negative invoices aren’t allowed. PDFs are no longer invoices, only extra copies for customers abroad or not yet on the system.

9. Agree an error and outage plan with your provider

   Decide who fixes rejected invoices and how fast. If the system fails, your provider emails the Federal Tax Authority; pending invoices are sent once it’s back.

10. Plan how you keep records

    Keep e-invoices for 5 years (7 for real estate) and be able to produce them on request. Your provider can store them for you, but the legal duty stays with you.

11. Go live by your mandatory date

    Start exchanging e-invoices and check the status messages for each one. You can start early: voluntary users are outside the penalty rules.

12. Keep your provider up to date

    Tell your provider within 5 business days after the Federal Tax Authority confirms any change to your registered details, for example a new VAT registration, joining a Tax Group or closing.

Where these steps come from

They follow the implementation steps in the Ministry of Finance’s UAE Electronic Invoicing Guidelines: understand the rules and map your data, appoint a provider, test, go live and keep your details current. See how e-invoicing works for the background.

Sources and last check

• Ministry of Finance, UAE Electronic Invoicing Guidelines v1.1 (implementation steps, Appendix 1)
• Ministry of Finance, list of Accredited Service Providers
• Ministry of Finance, mandatory fields for e-invoices v1.0
• Ministerial Decision No. 197 of 2026

Rules checked 23 October 2026 · How we check the rules