Systems review and gap list
We review your ERP (enterprise resource planning) and accounting systems, how invoices are produced today and where invoice data is stored, and list the gaps against the e-invoicing rules.
Report · E-invoicing
E-invoicing ready before your go-live date.
UAE e-invoicing starts on 1 January 2027 for businesses with revenue of AED 50 million or more, and on 1 July 2027 for smaller businesses. ebs Chartered Accountants reviews your ERP and accounting systems, helps you connect to an Accredited Service Provider (ASP), maps your invoice data to the structure the FTA expects and trains your finance team before your date.
- Appoint an ASP by
- 30 Oct 2026
- if revenue is AED 50 million or more
- Go-live
- 1 Jan 2027
- for revenue of AED 50 million or more
- Smaller businesses
- 1 Jul 2027
- go-live; appoint an ASP by 31 March 2027
- No ASP on time
- AED 5,000
- per month or part month
Report
Who this is for
- Revenue is AED 50 million or more, so the ASP must be appointed by 30 October 2026 and invoicing goes live on 1 January 2027.
- Invoices come out of an ERP, a billing platform and an accounting package, and none has been checked against the FTA's data requirements.
- Some entities make business-to-business or government supplies without being VAT-registered, and were assumed to be out of scope.
- Accounts payable receives most supplier invoices as PDFs, and recipients need an ASP too.
- Finance and sales teams will issue, receive and correct invoices differently, and no one has been trained.
- Revenue is under AED 50 million, and the 31 March 2027 ASP deadline falls in the middle of the year-end audit.
What we do
The work, end to end.
Your phase and scope
We confirm your phase from the revenue in your most recent financial statements, and which transactions are in scope: business-to-business and business-to-government, but not sales to consumers for now.
ASP connection
We help you choose and connect to an Accredited Service Provider (ASP), the accredited company that exchanges your e-invoices and reports them to the FTA.
Invoice structure
We make sure your invoices carry the data the FTA expects, in the structure the system uses: the PINT AE data dictionary on the Peppol network.
FTA reporting
We set up reporting to the FTA through your ASP, plus a process for the notices the rules require: system failures to the FTA within 2 business days and data changes to your ASP within 5.
Team training
We train your team to issue, receive and correct e-invoices before your go-live date.
How it works
How the engagement runs.
- 1
To start
Free e-invoicing consultation
We confirm your phase, your deadlines and which transactions are in scope.
- 2
Early
Systems review
We review your ERP and accounting systems and give you a gap list.
- 3
By your ASP deadline
ASP appointment
You appoint an ASP, with our help on the choice and the connection.
- 4
Before go-live
Structure and reporting
Invoice data is mapped to the FTA's structure, and the reporting flow is set up and tested, through voluntary adoption if you choose to start early.
- 5
Before go-live
Team training
Your team learns to issue, receive and correct e-invoices in the new system.
- 6
On your go-live date
Go-live
You switch on. If we keep your books, they stay in step with your e-invoices from day one.
What you get
Deliverables
- Your e-invoicing phase and deadlines, confirmed in writing
- A gap list for your ERP and accounting systems
- Help choosing and connecting to an Accredited Service Provider
- Invoice data mapped to the FTA's structure
- Reporting to the FTA set up through your ASP
- A process for the FTA and ASP notifications the rules require
- A trained team before your go-live date
Know the law
The rules in brief
- 1
E-invoicing applies to any person conducting business in the UAE, for every business transaction unless excluded, whether or not the business is VAT-registered.
Ministerial Decision No. 243 of 2025, Art. 3
- 2
B2C (business-to-consumer) transactions are out of scope until a ministerial decision says otherwise. Certain other transactions, such as VAT-exempt or zero-rated financial services and international airline passenger tickets, are also excluded.
Ministerial Decision No. 244 of 2025, Art. 5; Ministerial Decision No. 243 of 2025, Art. 4
- 3
Both the issuer and the recipient of an e-invoice must appoint an Accredited Service Provider.
Ministerial Decision No. 243 of 2025, Arts. 5 and 6
- 4
Businesses with revenue of AED 50 million or more must appoint an ASP by 30 October 2026 and go live on 1 January 2027.
Ministerial Decision No. 244 of 2025, Art. 5, as amended by Ministerial Decision No. 66 of 2026
- 5
Businesses with revenue under AED 50 million must appoint an ASP by 31 March 2027 and go live on 1 July 2027. Government entities appoint by 31 March 2027 and go live on 1 October 2027.
Ministerial Decision No. 244 of 2025, Art. 5
- 6
A business that is not VAT-registered must issue an e-invoice within 14 days of the transaction, and a system failure must be notified to the FTA within 2 business days.
Ministerial Decision No. 243 of 2025, Arts. 6 and 12
- 7
Failing to implement the system, including appointing an ASP late, costs AED 5,000 per month or part month. Each e-invoice not issued or transmitted on time costs AED 100, up to AED 5,000 a calendar month.
Cabinet Decision No. 106 of 2025
Yes, if you do business with other businesses or with government. The scope is any person conducting business in the UAE, not only VAT registrants. A business that is not VAT-registered must issue each e-invoice within 14 days of the transaction.
It depends on revenue, meaning gross income for the most recent accounting period as shown in the financial statements. At AED 50 million or more, you appoint an ASP by 30 October 2026 and go live on 1 January 2027. Below AED 50 million, you appoint one by 31 March 2027 and go live on 1 July 2027. Government entities appoint by 31 March 2027 and go live on 1 October 2027.
An ASP is a company accredited to exchange e-invoices for you. Your ASP sends each invoice to your customer's ASP, and the tax data is reported to the FTA. By May 2026, 32 ASPs had been accredited.
Not for now. B2C transactions are out of scope until a ministerial decision says otherwise, and a business that only sells to consumers is not subject to the system. Some other transactions are also excluded, including certain government activity, international airline passenger tickets and VAT-exempt or zero-rated financial services.
Yes. Both the issuer and the recipient of an e-invoice must appoint an ASP, so a business that buys from other businesses needs one too, by the deadline for its own phase.
Failing to implement the system, including not appointing an ASP on time, costs AED 5,000 per month or part month. Each e-invoice or e-credit note not issued or transmitted on time costs AED 100, up to AED 5,000 a calendar month, and late notice of a system failure to the FTA, or of data changes to your ASP, costs AED 1,000 a day. Voluntary adopters are not penalised before their mandatory date.
Yes. Pilot and voluntary adoption have been open since 1 July 2026, and the penalties do not apply to voluntary adopters before their mandatory date. Starting early gives your team time to fix problems before they cost anything.
We review your ERP and accounting systems and find the gaps, help you connect to an ASP, make sure your invoices are structured and reported the way the FTA expects, set up FTA reporting and train your team before your deadline. If we also keep your books, they stay in step with your e-invoices once you are live.
Often needed together
Talk to us
Confirm your e-invoicing phase
Tell us the revenue in your most recent financial statements and the systems you invoice from. We will confirm your phase, your deadlines and what your systems need. The first consultation is free.
- Zoho Advanced Partner
- FTA Registered Tax Agency, so VAT and corporate tax are filed for you
- Accountants with Big Four audit-firm experience
- Mon to Fri, 9:00 am to 6:00 pm (GST)
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