UAE e-invoicing software, ready before your deadline
From your go-live date, a PDF no longer counts as an invoice for business and government customers. ETX is UAE e-invoicing software built to prepare each invoice in the PINT AE format and route it through an Accredited Service Provider, so you meet the mandate without changing how you bill.
Free for your first 10 invoices a month · No card
The penalties for missing UAE e-invoicing
The fines are already law. They start on your mandatory date and they repeat every month, every day or every invoice until the problem is fixed.
For not implementing the e-invoicing system, or not appointing an Accredited Service Provider, by your deadline.
For each e-invoice not issued and transmitted on time. Late e-credit notes carry the same fine with a separate monthly cap.
For not reporting a system failure to the FTA in time, or not telling your ASP when your registered details change.
Full penalty schedule
| Violation | Penalty |
|---|---|
| Not implementing the e-invoicing system or appointing an ASP within the set timeline | AED 5,000for each month of delay, or part of a month |
| Not issuing and transmitting an e-invoice within the set timeline | AED 100 per e-invoicecapped at AED 5,000 per calendar month |
| Not issuing and transmitting an e-credit note within the set timeline | AED 100 per e-credit notecapped at AED 5,000 per calendar month |
| Issuer not notifying the FTA of a system failure within the set timeline | AED 1,000for each day of delay, or part of a day |
| Recipient not notifying the FTA of a system failure within the set timeline | AED 1,000for each day of delay, or part of a day |
| Not notifying your ASP of changes to your registered data within the set timeline | AED 1,000for each day of delay, or part of a day |
Worked examples using the published rates. The FTA decides the actual assessment in each case.
Which phase is your business in?
The rollout is set by annual revenue. Each phase has two dates: the day you must have an ASP appointed, and the day e-invoicing becomes mandatory.
| Who | Appoint an ASP by | Mandatory from |
|---|---|---|
| Voluntary pilotAny business that wants to start early | Optional | Open since 1 July 2026 |
| Phase 1Annual revenue of AED 50 million or more | 30 October 2026 | 1 January 2027 |
| Phase 2Annual revenue under AED 50 million | 31 March 2027 | 1 July 2027 |
| Phase 3Government entities | 31 March 2027 | 1 October 2027 |
Who has to comply
In scope
- Any person conducting business in the UAE, for every business transaction, unless an exclusion applies.
- Mainland and free zone companies alike. The decision has no free zone exemption.
- Businesses that are not VAT registered. Registration changes your invoice timing rules, not whether you are covered.
- Business-to-business and business-to-government invoices and credit notes.
Outside the mandate for now
- Sales to consumers (B2C), until the Ministry of Finance says otherwise.
- Government entities acting in a sovereign capacity and not competing with the private sector.
- International passenger flights by airlines where an electronic ticket is issued, and related ancillary services.
- Financial services that are exempt from VAT or zero-rated.
Scope summarised from Ministerial Decision No. 243 of 2025. If you think an exclusion applies to you, confirm it with your tax adviser before relying on it.
What an e-invoice is, and how it travels
An e-invoice is a structured data file in the PINT AE format that accounting systems read and validate automatically. It is not a PDF or a scan. You never send it to the FTA yourself: it moves through accredited providers on the Peppol network, in what the Ministry calls the five-corner model.
- CORNER 1YouCreate the invoice in ETX
- CORNER 2Your ASPValidates and sends it
- CORNER 3Buyer's ASPReceives and checks it
- CORNER 4Your buyerGets it in their system
Corner 5 · The tax data is reported to the FTA as the invoice is exchanged
14 days to issue
An e-invoice or e-credit note must be issued and transmitted within 14 days of the transaction date. VAT-registered businesses follow the VAT law timelines.
2 business days to report
If a system failure stops you issuing or receiving e-invoices, you must notify the FTA within 2 business days of it happening.
Stored in the UAE
E-invoices, e-credit notes and their data must be stored inside the UAE for the period set by the Tax Procedures Law.
E-invoicing built into the software you already invoice from
ETX is invoicing, VAT and corporate tax software for UAE businesses, and a product of KWS Fintech Services. The e-invoicing add-on works from the invoices you already raise, so there is no second system to keep in step.
PINT AE from your normal invoice
Raise the invoice as usual. ETX builds the structured data the mandate requires, with customer, tax and line details taken from your books.
Checks before you send
Validate an invoice first and see each missing or wrong field listed, so errors are fixed before they become a rejected document.
Routed through an ASP
Invoices go to an Accredited Service Provider for validation and exchange. You do not build or manage that connection yourself.
Status on every invoice
A submissions log shows each document, its reference and where it stands, with the provider's response stored against the invoice.
Credit and debit notes
ETX already issues credit and debit notes, which is how the e-invoicing rules expect an issued invoice to be corrected.
VAT that matches
Your invoices, VAT 201 figures and ledger sit in one place, so what the FTA sees in your e-invoices agrees with what you file.
E-invoicing plans, priced by invoice volume
E-invoicing is an add-on to an ETX plan and is billed annually. Prices exclude 5% VAT. Higher volumes are quoted on request. The add-on is being switched on in step with the mandate: reserve a tier now and billing starts only when your service is live. Full e-invoicing pricing
Five steps to do before your date
- Confirm your phaseCheck your annual revenue against the AED 50 million line and note both of your dates.
- Move invoicing out of Word and ExcelEvery invoice needs to start in a system that can produce structured data.
- Clean your customer recordsNames, TRNs, addresses and tax codes are validated automatically. A human would forgive a typo; the system will not.
- Appoint your ASP on timeMissing the appointment date is the AED 5,000-a-month penalty, and it starts before go-live.
- Test before it countsUse the voluntary pilot to send real invoices while there are no fines for getting it wrong.
For the detail behind each step, read UAE e-invoicing explained and how to choose an ASP. If you would rather have it handled, the KWS advisory team can assess your readiness.
UAE e-invoicing questions
Is e-invoicing mandatory in the UAE?
Yes, in phases. Businesses with annual revenue of AED 50 million or more must appoint an Accredited Service Provider (ASP) by 30 October 2026 and go live on 1 January 2027. Businesses under AED 50 million must appoint an ASP by 31 March 2027 and go live on 1 July 2027. Government entities go live on 1 October 2027. A voluntary pilot has been open since 1 July 2026.
What are the penalties for not complying with UAE e-invoicing?
Cabinet Decision No. 106 of 2025 sets AED 5,000 for each month (or part of a month) you are late implementing the system or appointing an ASP; AED 100 for each e-invoice not issued and transmitted on time, capped at AED 5,000 per calendar month; the same AED 100 and AED 5,000 cap for e-credit notes; AED 1,000 per day for not notifying the FTA of a system failure; and AED 1,000 per day for not telling your ASP about changes to your registered data.
When do the e-invoicing penalties start to apply to my business?
From your own mandatory dates. The penalties do not apply to businesses that issue e-invoices voluntarily, so testing during the pilot does not expose you to fines.
My business is not VAT registered. Does e-invoicing still apply?
Yes. Ministerial Decision No. 243 of 2025 applies to any person conducting business in the UAE unless a specific exclusion applies. VAT registration changes the timing rules for issuing an invoice, not whether you are covered.
Are free zone companies covered by UAE e-invoicing?
Yes. The decision covers any person conducting business in the UAE and contains no free zone exemption. Check the specific transaction exclusions with your adviser if you think one applies to you.
Is a PDF invoice still valid after my go-live date?
Not for transactions in scope. An e-invoice is a structured data file in the PINT AE format, exchanged through an Accredited Service Provider. A PDF sent by email does not meet the requirement, although you can still send one alongside for your customer to read.
Do retail sales to consumers need e-invoices?
Not for now. The current mandate covers business-to-business and business-to-government transactions. Business-to-consumer sales are outside the mandatory scope until the Ministry of Finance announces otherwise.
Is ETX an Accredited Service Provider?
No. ETX is invoicing and accounting software, a product of KWS Fintech Services. It prepares your invoices in the required structured format and routes them through an Accredited Service Provider. ETX's application to the FTA's Tax Accounting Software Register is in progress.
Dates, scope and penalty amounts checked on 3 October 2026 against Ministerial Decision No. 243 of 2025, Ministerial Decision No. 244 of 2025 as amended in May 2026, and Cabinet Decision No. 106 of 2025. The Ministry of Finance also publishes the list of pre-approved service providers. The rules are still developing, so confirm the current position with the Ministry of Finance or the FTA before acting. General information, not tax advice.
Be ready before the fines start
Start invoicing in ETX today, keep clean VAT-correct records, and add e-invoicing when your phase arrives.
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