TaxSavvyAE

Non-VAT-registered business and e-invoicing

My company is not VAT registered. Does e-invoicing still apply?

The situation

The e-invoicing system applies to persons doing business in the UAE, not only VAT registrants. Non-registered businesses issue e-invoices within 14 days of the transaction.

The law

  • Ministerial Decision 243 of 2025 on the Electronic Invoicing System: Scope, exclusions and obligations for e-invoicing

What it means for you

Example: a small consultancy below the VAT threshold invoicing other businesses will need an ASP and must transmit e-invoices within 14 days once its phase begins. VAT-registered businesses follow VAT time of supply rules instead.

What to do

  1. Confirm whether you invoice other businesses or government.
  2. Check your phase date.
  3. Appoint an ASP in time.
  4. Transmit e-invoices within 14 days.

We can do this for youE-invoicing readiness: phase check, Accredited Service Provider appointment, PINT AE data and go-live: AED 5,000

Related