The UAE fines businesses that miss their e-invoicing obligations. The latest officially published amounts are AED 5,000 for each month of delay in implementing the system, including appointing an Accredited Service Provider late, and AED 100 for each e-invoice or e-credit note not issued on time, capped at AED 5,000 a month. Here is the full table, when each fine starts, and how to stay clear of them.
The e-invoicing penalty table
| Violation | Fine |
|---|---|
| Failing to implement the e-invoicing system on time, including failing to appoint an Accredited Service Provider by the deadline | AED 5,000 for each month or part of a month of delay |
| Failing to issue and transmit an e-invoice on time | AED 100 per e-invoice, up to AED 5,000 per calendar month |
| Failing to issue and transmit an e-credit note on time | AED 100 per e-credit note, up to AED 5,000 per calendar month |
| Failing to tell your provider about changes to the data registered with the Federal Tax Authority | AED 1,000 for each day or part of a day of delay |
These amounts come from Cabinet Decision No. 106 of 2025, which the Ministry of Finance still links from its e-invoicing page, and the Federal Tax Authority repeated the AED 5,000 monthly fine in a statement on 25 October 2026. Ministry of Finance documents published in October 2026 also refer to a Cabinet Decision No. 173 of 2026 on e-invoicing penalties. Its text had not been published when we checked on 27 October 2026, so check the Ministry’s page for any change to the amounts.
When each fine can start
- Late provider appointment: from your appointment deadline, before go-live. That was 30 October 2026 for businesses with revenue of AED 50 million or more, and is 31 March 2027 for businesses below that and for government entities.
- Late e-invoices and credit notes: from your go-live date, when issuing e-invoices becomes compulsory. That is 1 January 2027 for the large-business group and 1 July 2027 for everyone else.
- Unreported data changes: once you are in the system, a change to your registered data must reach your provider within 5 business days.
What counts as on time
Since 1 October 2026, each e-invoice and e-credit note must be issued and transmitted through the system within 14 business days of the transaction, under Ministerial Decision No. 197 of 2026. VAT-registered businesses must also meet the invoicing deadlines in the VAT law.
Fines that no longer apply in practice
Cabinet Decision No. 106 of 2025 also fined an issuer or recipient AED 1,000 a day for not notifying the Federal Tax Authority of a system failure. Ministerial Decision No. 197 of 2026 repealed that notification duty from 1 October 2026, so there is no longer an obligation for those fines to attach to.
Voluntary adopters are not fined
A business that starts e-invoicing before it has to, or for transactions that are excluded, is not subject to the penalties until it is required to comply. The Ministry of Finance guidelines state this, and Ministerial Decision No. 197 of 2026 keeps voluntary issuers outside the penalty decisions.
Beware of inflated figures
Some websites quote fines of AED 2,500 to AED 50,000 per invoice. Those figures do not appear in any official text we have read. Use the Ministry of Finance and Federal Tax Authority sources listed below.
How to avoid the fines
- Confirm your revenue band and your two dates: provider appointment and go-live.
- Appoint a provider from the Ministry’s list of Accredited Service Providers before your deadline, and onboard through EmaraTax.
- Test invoices and credit notes end to end before go-live, so rejections are fixed before they become late invoices.
- Build the 14 business day rule into month-end, especially for credit notes.
- Give one person the job of telling your provider when your registered details change.
Quick Ashford Auditing of Accounts L.L.C. helps UAE businesses meet their e-invoicing dates without fines, from the scope check to the first live invoice. See our e-invoicing services and the 2026 e-invoicing amendments.
Questions owners ask
What is the fine for not appointing an e-invoicing provider on time?
AED 5,000 for each month or part of a month of delay. The published penalty table covers failing to implement the system, expressly including failing to appoint an Accredited Service Provider within the deadline, and the Federal Tax Authority repeated this on 25 October 2026.
Is the AED 100 per invoice fine unlimited?
No. It is AED 100 for each e-invoice or e-credit note not issued and transmitted on time, up to a maximum of AED 5,000 per calendar month.
Do e-invoicing fines apply before 1 January 2027?
The fine for failing to appoint a provider can start from the appointment deadline, which was 30 October 2026 for businesses with revenue of AED 50 million or more. Fines for late e-invoices and credit notes apply once you are required to issue them, from your go-live date.
Has the penalty decision changed in 2026?
Ministry of Finance documents from October 2026 refer to Cabinet Decision No. 173 of 2026, but its text had not been published when we checked on 27 October 2026. The amounts on this page are the latest officially published ones, from Cabinet Decision No. 106 of 2025, and the Federal Tax Authority repeated the AED 5,000 monthly fine on 25 October 2026.
Is there still a fine for not reporting a system failure?
The duty to notify the Federal Tax Authority of a system failure within 2 business days was repealed from 1 October 2026 by Ministerial Decision No. 197 of 2026, so the matching fines no longer have an obligation behind them.
Sources
- Cabinet Decision No. 106 of 2025 on e-invoicing violations and penalties
- Federal Tax Authority news, 25 October 2026: comply with the deadlines to avoid penalties
- Ministry of Finance news: administrative fines for the e-invoicing system
- Ministry of Finance: E-invoicing Guidelines, version 2.0 (section 11)
- Ministerial Decision No. 66 of 2026 (30 October 2026 deadline)
- Ministerial Decision No. 197 of 2026 (14 business days, system failure duty repealed)
