B2C sales and e-invoicing
We sell to consumers in our shop. Do we need e-invoicing for these sales?
The situation
B2C transactions are currently excluded from the e-invoicing mandate until further notice. B2B and B2G transactions are in scope.
The law
- Ministerial Decision 243 of 2025 on the Electronic Invoicing System: Scope, exclusions and obligations for e-invoicing
What it means for you
Your normal VAT invoicing rules still apply to B2C sales. Example: a retailer with mostly walk-in customers but some corporate accounts must e-invoice the corporate sales from its go-live date. Separate B2B customers in the system now.
What to do
- Tag customers as B2B, B2G or B2C.
- Plan e-invoicing for B2B and B2G.
- Keep normal VAT invoices for B2C.
- Watch for MoF announcements on B2C.
We can do this for youE-invoicing readiness: phase check, Accredited Service Provider appointment, PINT AE data and go-live: AED 5,000