Bestax Chartered Accountants prepares UAE businesses for e-invoicing rollout

Bestax Chartered Accountants has announced new support for businesses preparing for the UAE’s upcoming electronic invoicing system, as companies across the country move towards mandatory e-invoicing from 2026.

The announcement comes after the UAE Ministry of Finance issued Ministerial Decisions No. 243 and 244 of 2025, setting out the framework, obligations and phased implementation timeline for the new system. The pilot programme is scheduled to begin on July 1, 2026, followed by mandatory implementation for different business categories from 2027.

Under the timeline, businesses with annual revenue of Dh50 million or more must appoint an Accredited Service Provider by July 31, 2026, and implement e-invoicing from January 1, 2027. Businesses with revenue below Dh50 million must appoint an Accredited Service Provider by March 31, 2027, and implement the system from July 1, 2027. Government entities must appoint a provider by March 31, 2027, and implement the system from October 1, 2027.

The new e-invoicing framework applies to business-to-business, business-to-government, government-to-business and government-to-government transactions. Business-to-consumer transactions are currently outside the main scope. Once implemented, covered transactions will need to be processed in a structured electronic format through an Accredited Service Provider, rather than through paper invoices or simple PDF invoices.

Bestax said the change will require many businesses to review their accounting systems, ERP platforms, invoice formats, tax codes, customer and supplier records, approval workflows and internal reporting processes.

“The UAE’s e-invoicing rollout is an important compliance change for businesses, and preparation should not be left until the final deadline,” said a senior tax professional at Bestax Chartered Accountants. “Companies need to understand their implementation phase, review their systems and identify possible gaps early so the transition can be managed smoothly.”

As part of its preparation support, Bestax will assist businesses with e-invoicing readiness reviews, accounting system checks, data structure assessment, ASP selection guidance and compliance planning. The firm already provides VAT, corporate tax, audit, advisory and accounting service in Dubai for companies operating across different sectors.

The UAE’s move towards e-invoicing reflects a wider global shift towards digital tax administration. Similar systems have already been introduced in several countries to improve transparency, reduce reporting errors and support better compliance between businesses and tax authorities.

According to Bestax, businesses with high invoice volumes, multiple branches or customised accounting systems may need additional time for internal coordination and technical testing. Finance, tax, IT and operations teams may all need to be involved before the new system goes live.

Bestax Chartered Accountants said it will continue to guide UAE businesses as further updates are released by the authorities and as companies prepare for their respective implementation deadlines.