E-invoicing by sector — restaurants, hotels, cafés

E-invoicing for restaurants and hospitality

What the mandate changes for restaurants and hospitality businesses in the UAE, and where to start.

How the mandate affects this sector specifically

Guest billing is B2C and excluded, but the supply side is not: food suppliers, agencies, corporate accounts, event bookings and platform commissions are all B2B and in scope. The inbound direction is heavier here than the outbound.

The practical next step

Focus first on receiving. A restaurant may issue few B2B invoices but receives dozens weekly from suppliers, and each of those is reported to the authority by the supplier's provider.

Start here

This page is general guidance for the restaurants and hospitality sector and does not replace tax advice specific to your business. The deadlines and scope (B2B/B2G) are federal, from the Ministry of Finance.
Last updated: 2026-08-30 — our methodology