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Two dates apply to your business: the last date to appoint an accredited service provider, and the date your invoices must go through the system. Here they are, phase by phase.
The dates
| Phase | Who | Last date to appoint a provider | Live date |
|---|---|---|---|
| Phase 1 | Revenue of AED 50 million or more | 31 October 2026 | 1 January 2027 |
| Phase 2 | Revenue under AED 50 million | 31 March 2027 | 1 July 2027 |
| Government | Government entities | 31 March 2027 | 1 October 2027 |
Ministerial Decision No. 244 of 2025 as amended, and the Ministry of Finance E-Invoicing Guidelines, version 2.0, October 2026.
What the dates mean
The first date is about the provider. By then your business must have appointed one accredited service provider on EmaraTax. Without a provider you cannot send or receive a single e-invoice.
The second date is the start date, the go-live. From that day every invoice and credit note to a business or a government entity must leave as an e-invoice through your provider. A PDF by email no longer counts.
The gap between the two dates is the time to connect your accounting system, fix your customer and supplier records and test. For phase 2 that gap is three months.
Pilot and voluntary start
Yes. The pilot phase began on 1 July 2026 for businesses the Ministry invited. Any business can start voluntarily from that date. A business that starts early follows all the technical rules, but penalties only apply from its mandatory date.
Starting early is the safe route for phase 2 businesses. Your customers in phase 1 are already sending e-invoices from January 2027, and you will want to receive them properly.
Extension
The dates on this page are the ones in force. They come from the Ministry of Finance Guidelines of October 2026, which replace earlier versions. If you read a different date elsewhere, it is older than this page.
Questions
31 October 2026 for businesses with revenue of AED 50 million or more. 31 March 2027 for businesses under AED 50 million and for government entities.
Appoint an accredited service provider by 31 March 2027 and send your first e-invoices through the system by 1 July 2027.
Phase 1 is businesses with revenue of AED 50 million or more, live on 1 January 2027. Phase 2 is every other business, live on 1 July 2027. Government entities follow on 1 October 2027.
The dates on this page are the ones in force, from the Ministry of Finance Guidelines of October 2026. They replace any older dates you may have read.
On 1 July 2026, for businesses the Ministry invited. Voluntary use has been open to every business since the same date.
By the annual revenue of the business. A business at or above AED 50 million is in phase 1. Below that, phase 2.
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