E-invoicing for Retail and e-commerce

How the mandate affects this sector specifically

Most of your sales are to end consumers (B2C), which is currently excluded from the mandate under Ministerial Decision 243/2025. But the other side of your business (buying from suppliers B2B, and wholesale dealings with other traders) is fully in scope. Many retailers wrongly assume the exemption covers their whole business.

The recommended practical step

Focus your readiness on the purchasing side: how you receive and check your suppliers' invoices electronically (exactly what our incoming-invoice centre does), even if your consumer sales are excluded.

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)