UAE Free Zone

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News Published 23 October 2026 3 min read

E-invoicing: AED 50m+ firms must appoint a provider by 30 October

UAE businesses with revenue of AED 50m or more must appoint an accredited e-invoicing provider by 30 October 2026. Free zone companies are not exempt.

UAE businesses with annual revenue of AED 50 million or more have until Friday 30 October 2026 to appoint an Accredited Service Provider (ASP) for e-invoicing. The Ministry of Finance moved this deadline from 31 July in May, but its programme update says go-live stays at 1 January 2027 and no further extensions will be granted.

As of 23 October we have found no announcement of a new extension. Plan on the dates below holding.

The dates

Who Appoint an ASP by Start issuing e-invoices
Revenue of AED 50m or more 30 October 2026 1 January 2027
All other businesses 31 March 2027 1 July 2027
Government entities 31 March 2027 1 October 2027

The dates for smaller businesses and government entities are as reported by Gulf News in late September. A voluntary pilot started on 1 July 2026, according to Khaleej Times.

The Ministry's wording says "above" AED 50 million, while some coverage says "AED 50 million or more". If your revenue is close to the line, ask your tax agent which figure and which period apply to you.

What it means for a free zone company

Being in a free zone does not take you out of the system. Gulf News reports that the Federal Tax Authority (FTA) has said free zone businesses must take part and are not exempt from penalties. The FTA is also working with free zone authorities on the rollout.

This applies whether or not you are a Qualifying Free Zone Person for corporate tax. The 0% corporate tax rate and e-invoicing are separate regimes.

The penalties reported by Gulf News are:

  • AED 5,000 for each month, or part of a month, that you are late in appointing an ASP.
  • AED 100 per invoice not issued and sent on time, capped at AED 5,000 a month.
  • AED 1,000 for failing to tell the authority about a system failure.

A PDF invoice sent by email will not count once you are in scope. Only e-invoices sent through the network via an ASP will.

One change this month: check the provider list

On 1 October a new decision on provider accreditation took effect. Ministerial Decision No. 168 of 2026 removes the old "pre-approval" stage, Gulf Today reports. Providers that only held pre-approval have 30 days from 1 October to meet the full requirements, or lose that approval.

For you, this means a provider's past marketing may be out of date. The Ministry's official ASP list showed 70 accredited providers and 3 still pre-approved when we checked on 23 October. The page was last updated on 22 October. Make sure the provider you sign with is on the accredited list, not the pre-approved one.

What to do next

If your revenue is AED 50 million or more (this week):

  1. Pick a provider from the Ministry's accredited list and sign the contract before 30 October.
  2. Onboard through EmaraTax, as the Ministry's guidance describes.
  3. Decide how you will connect: the provider's web app, or an integration with your accounting system.
  4. Agree a test plan with the provider so you are sending live e-invoices by 1 January 2027.
  5. Tell your finance team and your free zone's account manager what you have done, and keep the contract on file.

If your revenue is below AED 50 million (start now):

  1. Confirm your revenue figure with your accountant so you know which phase you are in.
  2. Check whether your accounting software already connects to an accredited provider. Some do.
  3. Get two or three quotes. Prices vary, and quotes in the press come from providers, so treat them as claims.
  4. Aim to appoint well before 31 March 2027. The FTA has said smaller businesses can appoint early.
  5. Clean up customer and supplier data now, including tax registration numbers. This is the slow part.

Our guide to e-invoicing for free zone companies covers the rules in more detail. This site is independent and not linked to the FTA or the Ministry of Finance. For your own position, speak to a registered tax agent or check with the FTA.

General information only, not legal, tax or immigration advice. Free zone fees and rules change; confirm the current figures with the free zone authority before you commit. Spotted something out of date? Tell us.

Sources