E-invoicing for Restaurants and hospitality

How the mandate affects this sector specifically

Direct guest billing (a meal, an individual hotel stay) is B2C and currently excluded. But corporate contracts (company catering, hotel billing for corporate guests, B2B bookings through platforms) are in scope, and more importantly: the invoices you receive from your food, beverage and supplies vendors are incoming B2B invoices, fully in scope whatever your own sales look like.

The recommended practical step

Do not rely on "most of my customers are individuals, so I am exempt". The larger part of your actual obligation is usually receiving supplier invoices, which is exactly what the incoming-invoice centre covers.

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)