E-invoicing for General trade, import and export

How the mandate affects this sector specifically

Trade usually means a large invoice volume with many suppliers and customers, mostly B2B: exactly the category in scope from day one (B2C is outside scope for now). At that volume, any manual error in the PINT AE format repeats across dozens of invoices before you notice it.

The recommended practical step

Start by running an XML check on a sample of your current invoices to find missing fields before you contract an ASP, and prepare to receive your suppliers' e-invoices too, not just send your own.

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)