Delays in e-invoicing roll-out will be subject to fines

The Finance Ministry will slap entities violating the new e-invoicing system roll-out plan with administrative fines, state news agency Wam reports. The new system applies to all business-to-business (B2B) and business-to-government (B2G) transactions.

REMEMBER- A pilot e-invoicing program will begin on 1 July, 2026, with a select group of taxpayers, after which mandatory implementation will be introduced in phases based on businesses’ annual topline. Large businesses with annual revenues above AED 50 mn will be the first expected to adopt the system by the start of 2027, followed by small businesses in July, and government entities by October.

Key fines include:

• AED 5k per month for failing to implement the system or appoint an approved service provider within the specified timeframe
• AED 100 per electronic invoice or credit note — for refunds, errors, or changes and cancellations — not issued or sent on time, limited at AED 5k per month
• AED 1k per day for delays in notifying the Federal Tax Authority of system malfunctions or reporting changes to registered data to the appointed service provider