E-invoicing by emirate

E-invoicing in Fujairah

The mandate is federal and identical across the country — there is no legal difference between emirates in deadlines or requirements. This page sets out the local context for Fujairah specifically.

The deadlines (identical federally)

Pilot (voluntary)1 July 2026
Mandatory — large businesses (revenue ≥ AED 50m)1 January 2027
Mandatory — all other tax-registered businesses1 July 2027
Scope of the mandateB2B and B2G only — B2C is currently excluded (Ministerial Decision 243/2025)

Context for Fujairah

An economy built around the port, bunkering, shipping and heavy industry on the Gulf of Oman — invoicing tends to involve international counterparties and long payment cycles.

Notable free zones

Free-zone businesses are not automatically exempt — any business issuing B2B or B2G invoices is in scope regardless of whether it sits in a free zone.

Start here

Readiness quiz (2 minutes) Incoming invoice centre ASP directory
This page is general guidance for businesses in Fujairah and does not replace tax advice specific to your business. The mandate is federal — the deadlines and scope are identical across all seven emirates.
Last updated: 2026-08-30 — our methodology