UAE E-Invoicing Readiness Checker

Most UAE B2B and B2G businesses must issue structured e-invoices via an ASP from 2027 — answer three questions to see if you are affected and by when.

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Question 1 of 3

Who do you invoice?

How to appoint an ASP

This is the step most guidance leaves as a single sentence, and it is the one that takes the longest.

The process starts with you, not with the provider. Onboarding is initiated by the taxpayer through the EmaraTax portal — you do not sign up on an ASP's website and work backwards.

Log in to EmaraTax and open the E-Invoicing section. The list of accredited service providers is shown there, which is also the only list worth trusting: accreditation can be granted and withdrawn, so a list published anywhere else may be out of date.

Select a provider and continue to their portal from EmaraTax. Your ASP then registers your Participant Identifier on the network.

You use a single ASP for all of your e-invoicing. This is not a service you split between providers, so the choice is worth making carefully rather than quickly.

Your Participant Identifier

Your address on the network is the code 0235 followed by your 10-digit Tax Identification Number — for example 0235:1234567890.

Your TIN is the first 10 digits of your 15-digit TRN. If you are registered for VAT or Corporate Tax you already have one. If you are not registered for any tax type but fall in scope for e-invoicing, you must register with the FTA through EmaraTax to obtain a TIN before a Participant Identifier can be created for you.

In a tax group, each member uses its own TIN. The representative member's TRN is not used.

There is also a predefined code for domestic buyers who are not yet on the network, so an invoice to a supplier or customer who has not onboarded can still be transmitted and reported.

What is the UAE e-invoicing mandate?

The UAE is rolling out continuous transaction controls for electronic invoicing. In-scope businesses must send invoices as structured XML through an Accredited Service Provider (ASP) connected to the national network — not as a standalone PDF or paper document. An ASP is the accredited gateway that validates and transmits your e-invoices. The voluntary / pilot phase opened on 1 July 2026; mandatory waves follow in 2027 by revenue and entity type.

For a deeper walkthrough of Peppol, PINT AE, and what to prepare, read our UAE e-invoicing 2027 timeline, including the AED penalties and how a small business should choose an ASP. Once you know you are in scope, see what an Accredited Service Provider (ASP) is and whether a PDF still counts as an e-invoice, or Peppol and PINT AE in plain English.

Phases at a glance

WhoGo-liveASP deadline
Annual revenue ≥ AED 50 million1 January 202730 October 2026
Annual revenue below AED 50 million1 July 202731 March 2027
Government entities1 October 202731 March 2027

Scope is B2B and B2G. B2C-only sellers are currently out of scope. Not implementing e-invoicing or not appointing an ASP: AED 5,000, then AED 5,000 a month, capped at AED 50,000 in any 12 months (Cabinet Decision No. 173 of 2026). Legal basis: Ministerial Decision No. 244 of 2025 (amended by No. 66 of 2026); Ministerial Decision No. 243 of 2025 (amended by No. 197 of 2026); Ministerial Decision No. 64 of 2025 (replaced by No. 168 of 2026 from 1 October 2026); Cabinet Decision No. 173 of 2026 (replaced No. 106 of 2025); MoF Electronic Invoicing Guidelines v2.0 (26 October 2026).

About this tool

What is the UAE E-Invoicing Readiness Checker?
A free tool that asks three questions about who you invoice, your revenue, and whether you are a government entity — then shows if you are in scope, your go-live date, and your ASP appointment deadline.
Who is this checker for?
UAE freelancers, SMEs, free zone companies, and finance teams who need a clear answer on whether the 2026–2027 e-invoicing mandate applies to them and what to do next.
How does this relate to Fatura Go?
The checker explains mandate timing. Fatura Go helps you keep your FTA-compliant tax invoices organised today — it is not a claim that ASP e-invoicing connectivity is already included.

Common questions

Who must comply with UAE e-invoicing?
Businesses that invoice other businesses (B2B) or government (B2G) must comply, phased by revenue. B2C-only businesses that invoice only individual consumers are currently out of scope. The mandate applies whether or not you are VAT-registered, and generally includes free zone businesses unless specifically excluded.
When does UAE e-invoicing start?
The voluntary / pilot phase opened on 1 July 2026. Mandatory go-live is 1 January 2027 for businesses with annual revenue of AED 50 million or more, 1 July 2027 for other in-scope businesses, and 1 October 2027 for government entities.
Do I need an ASP?
Yes, if you are in scope. An Accredited Service Provider (ASP) connects you to the UAE e-invoicing network. The appointment deadline is 30 October 2026 for businesses with revenue of AED 50 million or more, and 31 March 2027 for other businesses and government entities. The ASP deadline comes before go-live — start there first.
Is a PDF invoice still valid in the UAE?
Under the e-invoicing mandate, only structured XML sent through an ASP counts as a valid e-invoice. A PDF or paper invoice alone is not a compliant e-invoice for in-scope transactions. You should still keep FTA-compliant tax invoice content; the delivery format must be structured XML via an ASP when e-invoicing applies.
Does e-invoicing apply if I'm not VAT-registered?
Yes. UAE e-invoicing scope is separate from VAT registration. If you invoice B2B or B2G and fall into a mandatory wave, you need to comply even without a VAT registration.
Are free zone companies included?
Yes, free zone businesses are generally included unless a specific exclusion applies. Confirm your position against MoF guidance if you operate in a free zone.
What are the penalties?
Under Cabinet Decision No. 173 of 2026: not implementing e-invoicing or not appointing an ASP is AED 5,000, then AED 5,000 for each month it continues, capped at AED 50,000 in any 12 months. Each e-invoice or e-credit note not sent through the system is AED 100, up to AED 5,000 a month. Not telling your ASP about changes to your registered data is AED 250 a day, up to AED 5,000 a month. Penalties apply only from your mandatory date; voluntary adopters are excluded.
How do I appoint an Accredited Service Provider in the UAE?
Through the EmaraTax portal. Log in, open the E-Invoicing section, choose a provider from the accredited list shown there, and continue to that provider's portal from EmaraTax. Onboarding is initiated by the taxpayer, not by the ASP.
Where is the official list of accredited service providers?
Inside the EmaraTax portal's E-Invoicing section. Accreditation can be granted and withdrawn, so lists published elsewhere may be out of date.
Can I use more than one ASP?
No. A single ASP handles all of your e-invoicing transactions.
What is my Peppol Participant Identifier?
The code 0235 followed by your 10-digit TIN, which is the first 10 digits of your TRN. Your ASP registers it during onboarding.

This tool is for general information only and is not tax, legal, or compliance advice. The Ministry of Finance and Federal Tax Authority may update the rules. Check UAE Ministry of Finance and Federal Tax Authority for the latest official guidance.

Get your invoicing in order now

Fatura Go helps UAE sellers create FTA-ready tax invoices today — clean records, TRN fields, and 5% VAT — so you are organised before e-invoicing waves land. (This does not mean e-invoicing / ASP connectivity is already built in.)

Get started freeTry the demo →