Who this is for
Businesses with revenue of AED 50 million or more. Their deadline to appoint an accredited provider was 30 October 2026 (Ministerial Decision 66 of 2026), with go-live on 1 January 2027. Businesses under AED 50 million have until 31 March 2027 to appoint and 1 July 2027 to go live, so nothing has passed for them yet.
What "appointed a provider" means
Appointment is not just a signed contract. Under the official Guidelines (version 1.1, Chapter 9 and Annex 1) you start the registration on the EmaraTax platform and pick your provider from the list inside it. What proves you appointed: the contract and your recorded choice in EmaraTax. Keep both dates.
The penalty as decided
| Violation | Penalty |
|---|---|
| Not implementing the e-invoicing system, including not appointing an accredited provider within the deadline | AED 5,000 for each month of delay or part of a month |
| Not issuing or transmitting an e-invoice within the deadline (from 1 January 2027) | AED 100 per invoice, up to AED 5,000 a month |
| Not notifying the Authority or the provider of system failures or changes to registration data | AED 1,000 for each day of delay |
The decision sets the amounts; how they are assessed and collected sits with the Federal Tax Authority, and no detailed procedure has been published as of today. The figures above are from Decision 106 of 2025; the Ministry's October presentation lists Cabinet Decision 173 of 2026 as its replacement, but that text had not been published as of 18 October, so we do not know whether the amounts changed.
The steps in order if you missed it
- Appoint today, not after two weeks of comparing. Every day in a new month opens a new AED 5,000. Nine providers publish their prices, and you can choose among them in one sitting. If you want a pick based on their published data, let us shortlist for you.
- Choose from the "accredited" table only. Ministerial Decision 168 of 2026 abolished pre-approval, and the three providers still "under assessment" have until roughly the end of October. A contract with one of them does not protect you.
- Sign and register in EmaraTax the same day. Do not leave the registration to the provider or to tomorrow.
- Put the accreditation number, its expiry date and a fee-free exit in the contract. Urgency is no reason to accept a bad contract; accreditation now lasts two years under Decision 168, and you want to be able to move if the provider does not renew.
- Start integration and testing immediately. From appointment to 1 January is under two months. Send test invoices and receive some before the new year, because from January every invoice not issued electronically costs AED 100.
- Document everything. The contract date, the EmaraTax registration date, and every exchange with the provider. If the length of your delay is ever discussed with the Authority, these are your papers.