The deadlines as decided
| Category | Appoint a provider | Start e-invoicing |
|---|---|---|
| Revenue of AED 50 million or more | 30 October 2026 | 1 January 2027 |
| Revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
Ministerial Decision 66 of 2026 moved the first category's appointment deadline from 31 July to 30 October, and left the go-live date where it was. Whoever appoints on the last day has two months to integrate and test. The new Decision 168 did not change any of these dates.
What is new in October
The Ministry of Finance's e-invoicing programme presentation (October 2026) says three things:
- Business-to-business e-invoice exchange is open: a business picks its provider and registers with it through EmaraTax.
- Once registered, it can start exchanging invoices immediately.
- The fifth corner (reporting invoice data to the Authority) is ready for the pilot phase.
The Ministry advises businesses to pick their provider, finish the contract and start registration now.
The steps in order
- Choose from the "accredited" table only. Open the Ministry's page and check the provider sits in the accredited table with an accreditation number. Decision 168 abolished pre-approval, and those still "under assessment" (3 on the 16 October list) have until roughly the end of October to finish, or their pre-approval is terminated. Our directory filters accredited providers by your accounting system.
- Sign the contract. Put in the accreditation number and its expiry date (accreditation now lasts two years), a fee-free exit, and how the 100 free invoices every accredited provider has committed to are counted.
- Register through EmaraTax. Under the official Guidelines (version 1.1, Chapter 9 and Annex 1), you start the registration on the platform, not the provider, and you pick your provider from the list inside it. Do not stop at the contract: keep proof that you recorded your choice before 30 October.
- Get your Peppol ID. Your provider gives your business a participant identifier. It is your address on the network, and it is how your suppliers' invoices reach you.
- Test before January. Send test invoices and receive some, and check your customer data (tax number, address, units) is complete. The system rejects incomplete invoices.
- Keep your data current. Any change of name, licence, tax number or provider goes through EmaraTax. Late notice to your provider of a data change costs AED 1,000 per day under Decision 106.
If you miss 30 October
Cabinet Decision 106 of 2025 sets a fine of AED 5,000 for each month or part of a month for not implementing the system or not appointing an accredited provider on time. The Ministry's October presentation says Cabinet Decision 173 of 2026 replaced Decision 106, but its text had not been published as of 16 October, so we do not know whether the amounts changed. Our penalties article will be updated as soon as it is.