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Quick answer: The UAE e-invoicing pilot begins 1 July 2026, businesses with annual revenue of AED 50 million and above become mandatory from 1 January 2027, and remaining VAT-registered businesses follow from 1 July 2027. Restaurants only need to act on their B2B and B2G invoices, not their consumer sales.
Dates drive decisions, so here is the timeline without the jargon. The Federal Tax Authority (FTA) runs UAE e-invoicing under the Ministry of Finance, through Ministerial Decisions No. 243 and No. 244 of 2025. It rolls out in phases by business size. For a restaurant, only business-to-business (B2B) and business-to-government (B2G) invoices are in scope. Consumer sales stay out.
What are the UAE e-invoicing deadlines?
| Milestone | Who it affects | Appoint an ASP by | Issue e-invoices from |
|---|---|---|---|
| Pilot | Volunteers | Not required | 1 July 2026 |
| Large businesses | Annual revenue AED 50 million+ | 30 October 2026 | 1 January 2027 |
| Other in-scope businesses | Annual revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
Sources: the Ministry of Finance implementation announcement and its May 2026 amendment, which moved the large-business ASP deadline but kept both go-live dates. Confirm your phase through your EmaraTax profile before you rely on a date.
The UAE e-invoicing timeline at a glance
Skip the step-by-step viewStep 1 of 4: Pilot from 1 July 2026
Businesses can test e-invoicing voluntarily. Use the window to check that your business invoices carry clean TRN and line data.
1 July 2026: voluntary pilotMoF timeline
Step 2 of 4: AED 50 million and above
Appoint an Accredited Service Provider by 30 October 2026. Mandatory e-invoicing starts on 1 January 2027.
ASP by 30 Oct 2026, live 1 Jan 2027MoF timeline
Step 3 of 4: Everyone else in scope
Below AED 50 million, appoint an ASP by 31 March 2027. Mandatory e-invoicing starts on 1 July 2027. Consumer sales stay out of scope.
ASP by 31 Mar 2027, live 1 Jul 2027MoF timeline
Step 4 of 4: Where TajerGo stands today
TajerGo issues TRN tax invoices and VAT reports today. FTA e-invoicing (PINT AE) through an Accredited Service Provider is on the roadmap, not live.
E-invoicing: roadmapStatus, September 2026
Venue photos are illustrative. Figures are worked examples, not customer results. Confirm your own dates with the FTA before relying on them.
Read the steps as text
Step 1: the voluntary pilot runs from 1 July 2026. Step 2: businesses with annual revenue of AED 50 million or more appoint an Accredited Service Provider by 30 October 2026 and must issue e-invoices from 1 January 2027. Step 3: in-scope businesses below AED 50 million appoint an Accredited Service Provider by 31 March 2027 and must issue e-invoices from 1 July 2027. For restaurants, these dates apply to covered business-to-business and business-to-government invoices, not ordinary consumer sales. Step 4: TajerGo issues TRN tax invoices and VAT reports today; FTA e-invoicing in the PINT AE format through an Accredited Service Provider is on the TajerGo roadmap and is not live.
Which deadline applies to my restaurant?
Most independent UAE restaurants sit in the 1 July 2027 phase. If you are part of a larger group turning over AED 50 million or more, your date is 1 January 2027. Either way, the deadline only bites on the invoices you issue to businesses - catering, corporate accounts, and wholesale supply. Your dine-in, takeaway, and delivery sales to consumers are not on this clock.
What should I do between now and my deadline?
Use the runway. Here is the sensible order:
- Now: confirm your TRN and VAT registration in EmaraTax, and check that each sale already produces a clean VAT invoice.
- During the pilot: test your B2B invoice data end to end while it is voluntary.
- Before your ASP deadline: appoint an Accredited Service Provider and confirm your invoice data maps to the PINT AE format.
- Ongoing: keep B2B and B2C revenue cleanly separated so reporting stays simple.
Why prepare early instead of waiting?
Because the pilot window is free practice and the penalties are not. Non-compliance fines start around AED 5,000 per month once you are mandatory. Preparing in 2026 means fixing issues calmly; waiting means fixing them under deadline pressure with money on the line.
Read next: Does e-invoicing apply to your restaurant? (pillar) · What is an Accredited Service Provider? · E-invoicing penalties: what restaurants risk
Frequently asked questions
When is the UAE e-invoicing deadline?
The pilot started 1 July 2026. Businesses with annual revenue of AED 50 million and above are mandatory from 1 January 2027, and other in-scope businesses below AED 50 million from 1 July 2027.
Does the deadline apply to my restaurant's normal sales?
No. Only B2B and B2G invoices are in scope. Consumer dine-in, takeaway, and delivery sales are excluded, though they still need standard VAT receipts.
What happens during the pilot phase from July 2026?
The pilot lets businesses test e-invoicing voluntarily before it is mandatory, so you can validate your B2B invoice data and ASP connection without penalty risk.
Can the phase dates change?
Phasing is set under the Ministry of Finance framework and can be refined, so confirm your specific mandatory date against the latest FTA guidance via EmaraTax.
About this guide. Maintained by the TajerGo Editorial Team. Last updated 26 Sep 2026. Worked examples use illustrative numbers, not customer results.