UAE e-invoicing, ready for July 2026.
Complete UAE FTA e-invoicing guide. Phase 1 (Jul 2026 pilot, Jan 2027 mandatory), Phase 2, ASPs, and how ETX is ready.
The Phase 1 mandate is real. Most software is still 'working on it.' ETX is built for it now.
What is FTA e-invoicing?
From 1 July 2026 the UAE begins a voluntary e-invoicing pilot; it becomes mandatory from 1 January 2027 for businesses with turnover of AED 50M or more. In-scope B2B and B2G invoices must be reported in near real-time through an Accredited Service Provider (ASP) connected to the FTA.
Phase 1 and Phase 2
| Phase | Start date | Scope |
|---|---|---|
| Voluntary pilot | 1 July 2026 | Any business may join; selected taxpayers in the pilot |
| Appoint ASP (large) | by 30 October 2026 | Businesses with turnover of AED 50M or more |
| Phase 1 (mandatory) | 1 January 2027 | Turnover AED 50M or more (B2B and B2G) |
| Appoint ASP (others) | by 31 March 2027 | Businesses under AED 50M and government entities |
| Phase 2 (mandatory) | 1 July 2027 | Businesses with turnover under AED 50M |
| Government entities | 1 October 2027 | Government entities go live |
Source: UAE Ministry of Finance Ministerial Decisions 243 and 244 of 2025 (issued 29 September 2025). The mandate covers B2B and B2G transactions; B2C is exempt until further notice. The ASP appointment deadline for large taxpayers was extended from 31 July 2026 to 30 October 2026.
Accredited Service Providers
Under the UAE model you do not connect to the FTA directly. An Accredited Service Provider (ASP) validates your invoice in the PINT AE format, transmits it across the Peppol network, and reports the tax data to the FTA. The Ministry of Finance publishes a list of pre-approved and accredited ASPs, which continues to evolve. ETX is built to integrate with an FTA-listed ASP so your invoices can be transmitted in the required structured format as the mandate rolls out.
How ETX is ready
ETX is built to generate invoices in the structured PINT AE format the mandate requires. With the e-invoicing add-on enabled, invoices are prepared for transmission through an FTA-listed ASP, the response is stored against the invoice, and you see a confirmation in your dashboard — so you are ready for your phase without changing how you work. To be clear on scope: ETX is invoicing and accounting software that connects to an accredited provider; it is not itself the accredited transmission authority, and ETX is not an FTA-accredited tax agent.
Go deeper
For the full picture — the complete 2026-2027 phased timeline, what an ASP does, why PDFs stop counting, penalties, and a practical readiness checklist — read our detailed explainer: UAE e-invoicing explained. You can also see how ETX works as VAT filing software and for UAE businesses generally.