E-invoicing for Construction and contracting

How the mandate affects this sector specifically

Long payment cycles, partial invoices (progress payments) and subcontractors in multi-layer supply chains make this one of the hardest sectors to invoice. Matching the invoice to the purchase order or contract is essential to avoid wrong or duplicate payments.

The recommended practical step

The incoming-invoice centre supports a full approval cycle (new, in review, approved, paid), useful for tracking the many subcontractor invoices on one project.

Deadlines (the same nationwide)

Pilot and voluntary (optional)

2026-07-01

Appoint a provider — large businesses (revenue of AED 50 million or more)

2026-10-30

Mandatory — large businesses

2027-01-01

Appoint a provider — all other businesses and government entities

2027-03-31

Mandatory — all other tax-registered businesses

2027-07-01

Mandatory — government entities

2027-10-01

Scope

B2B and B2G only — B2C currently excluded (Ministerial Decision 243/2025)