MoF: firms with AED 50m+ revenue must appoint eInvoicing ASP by 30 October

Ras Al Khaimah awareness session confirms the 5-Corner Model is live in the pilot, with mandatory Phase One still set for 1 January 2027.

28 September 2026

The UAE Ministry of Finance, with the Federal Tax Authority, said entities subject to eInvoicing with annual revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 under Ministerial Decision No. 244 of 2025. Mandatory Phase One remains 1 January 2027 for that cohort. The ministry said the 5-Corner Model is operational in the pilot that began in July 2026.

• The UAE Ministry of Finance said entities with annual revenue of AED 50 million or more must appoint an eInvoicing Accredited Service Provider by 30 October 2026.
• The 30 October 2026 deadline is set under Ministerial Decision No. 244 of 2025, and the ministry said the extension followed checks on market readiness and provider choice.
• The Ministry of Finance said mandatory eInvoicing Phase One remains 1 January 2027 for the AED 50 million-or-more cohort.
• The ministry said the eInvoicing pilot began in July 2026 and the 5-Corner Model is now operational for end-to-end invoice exchange and tax-data reporting.
• Undersecretary Younis Haji AlKhoori and FTA Director General Abdulaziz Al Mulla urged firms to select a provider and finish integration before the published timelines.

The UAE Ministry of Finance, working with the Federal Tax Authority, used a Ras Al Khaimah awareness session to press businesses on eInvoicing readiness as the Accredited Service Provider deadline approaches.

Entities subject to eInvoicing with annual revenues of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 under Ministerial Decision No. 244 of 2025. The ministry said the extension followed checks on market readiness, including the number of pre-approved providers and calls from businesses for more choice and competitive pricing.

Mandatory Phase One remains 1 January 2027 for the same AED 50 million-plus cohort. Since the pilot began in July 2026, the programme has moved into advanced testing with the 5-Corner Model now operational, letting businesses and providers run end-to-end invoice exchange and tax-data reporting before go-live.

Undersecretary Younis Haji AlKhoori said the model is a step toward a secure, interoperable framework and urged firms to pick a provider, finalise contracts and complete technical integration early. FTA Director General Abdulaziz Al Mulla said the rollout is phased and urged compliance with published timelines, arguing eInvoicing will support voluntary tax compliance through secure digital channels.

The Ras Al Khaimah event closed this year’s awareness track for the current phase. Sessions are due to resume next year with a stronger focus on SMEs, while the FTA continues business workshops. Firms can select a provider, register via EmaraTax and finish integration before exchanging eInvoices under the 5-Corner Model.