Ministerial Decision Ministerial Decision No. 244 of 2025 Ministry of Finance

MD 244/2025 — E-invoicing phases

Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System

In force — amended Issued 17 September 2025

Official Arabic text (opens in a new tab) English text (opens in a new tab)

Official Arabic title
قرار وزاري رقم (244) لسنة 2025 بشأن تطبيق نظام الفوترة الإلكترونية
Document type
Ministerial Decision
Number
244
Issued by
Ministry of Finance
Administered by
Federal Tax Authority
Issued
17 September 2025
Announced
29 September 2025
Entry into force
On the date of its publication in the Official Gazette (Art. 6).
Current position
In force. Article 5(1)(a) was replaced by Ministerial Decision No. 66 of 2026: businesses with revenue of AED 50 million or more appoint an Accredited Service Provider by 30 October 2026; go-live stays 1 January 2027.
Topics
E-Invoicing · Phases & dates · Accredited service provider
Official text
Official Arabic text · English text

Factual summary

Sets when the Electronic Invoicing System becomes mandatory. A pilot with a taxpayer working group and voluntary use both start on 1 July 2026. Businesses with revenue of AED 50 million or more go live on 1 January 2027; those below AED 50 million appoint an Accredited Service Provider by 31 March 2027 and go live on 1 July 2027; government entities appoint by 31 March 2027 and go live on 1 October 2027. Business-to-consumer transactions stay outside the system until a further Minister's decision.

What it means in practice Professional insight

Who: every business in scope of MD 243/2025, by revenue band, and government entities. What to do: confirm your revenue band from the latest financial statements, appoint an Accredited Service Provider by your phase date and complete onboarding before go-live. Phase dates are computed in the Tax Calendar from the rules listed with this record.

Key provisions

  • Art. 1 'Revenue' = gross income of the most recent accounting period per the financial statements.
  • Arts. 3(4), 4 Pilot programme and voluntary implementation from 1 July 2026.
  • Art. 5(1)(a) Revenue ≥ AED 50,000,000: ASP by 31 July 2026 (replaced: 30 October 2026 by MD 66/2026); implement by 1 January 2027.
  • Art. 5(1)(b)–(c) Revenue < AED 50,000,000: ASP by 31 March 2027, implement by 1 July 2027. Government entities: ASP by 31 March 2027, implement by 1 October 2027.
  • Art. 5(2) Business-to-consumer transactions outside the system until a Minister's decision.

What changed

  1. 17 September 2025 Issued
  2. Entry into force: On the date of its publication in the Official Gazette (Art. 6).
  3. 29 September 2025 Announced
  4. Amended by MD 66/2026 — ASP deadline 30 Oct 2026 — Art. 5(1)(a): ASP appointment deadline for revenue ≥ AED 50 million: 31 July 2026 → 30 October 2026; go-live 1 January 2027 unchanged.

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. Made under: FDL 8/2017 — VAT Law · FDL 28/2022 — Tax Procedures Law

    12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system In force
    1. 17 September 2025 Ministerial Decision MD 244/2025 — E-invoicing phases — Made under Art. 13 In force — amended
      1. 10 May 2026 Ministerial Decision MD 66/2026 — ASP deadline 30 Oct 2026 — Amends Art. 5(1)(a) In force
        1. 10 May 2026 Official announcement MoF news 10 May 2026 — e-invoicing amendments — Announcement Current version

Official sources

Official Arabic text (opens in a new tab) English text (opens in a new tab) Official announcement (opens in a new tab)

Related services: UAE E-Invoicing · E-Invoicing Readiness

Last verified against official sources: 5 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.