HomeBy emirate and sectorLogistics and shipping
Freight, customs clearance, transport
E-invoicing for Logistics and shipping
How the mandate affects this sector specifically
One shipment's invoice is often split across several parties (carrier, customs broker, warehouse), so the invoice volume per transaction is relatively high, mostly B2B and cross-border. Some ASPs (such as New Age Software) are built specifically for freight and clearance.
The recommended practical step
When choosing an ASP, ask specifically about cross-border invoicing and integration with shipping systems. Check the provider directory and filter by category.
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)
This page is general guidance for Logistics and shipping and does not replace tax advice tailored to your business. Deadlines and scope (B2B/B2G) are federal, from the Ministry of Finance.