E-invoicing for Professional and advisory services

How the mandate affects this sector specifically

A lower invoice volume than trade or manufacturing, but a high share of government contracts (B2G): advisory work for government or semi-government entities, which is in scope regardless of volume.

The recommended practical step

Even if your invoices are few, make sure every one of the 150+ PINT AE fields is right from the first invoice. The potential monthly penalty (AED 5,000) does not distinguish between one invoice and a hundred.

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)