GCC regulatory tracker
Two markets, two different problems.
The UAE mandate is arriving: dated obligations, counters running. The Saudi mandate arrived years ago and is in full enforcement. A group operating in both is managing a deadline in one country and an operating standard in the other.
Last reviewed
Status
Arriving. Dated obligations ahead of you.
AED 5,000 per month for non-compliance
Applies to: AED 50 million or more annual revenue
1 July 2026
In effect
Pilot phase opened
Participating businesses — voluntary, largely AED 50 million or more
The national e-invoicing pilot opened, led by the Ministry of Finance with the Federal Tax Authority, ahead of the wider mandate on 1 January 2027. Participation is voluntary and concentrated on large taxpayers — a business that did not take part has missed no obligation.
30 October 2026
Appoint an accredited service provider
Businesses with annual revenue of AED 50 million or more
Businesses with annual revenue of AED 50 million or more must have an accredited service provider appointed. Extended from 31 July 2026 by a May 2026 amendment.
1 January 2027
Mandatory e-invoicing go-live
Businesses with annual revenue of AED 50 million or more
Phase 1 takes effect for businesses with annual revenue of AED 50 million or more. Invoices must be exchanged through the Peppol network.
31 March 2027
Appoint an accredited service provider
All other VAT-registered businesses · Under AED 50 million
All other VAT-registered businesses must have an accredited service provider appointed.
31 March 2027
Appoint an accredited service provider
Government entities
Government entities must have an accredited service provider appointed.
1 July 2027
Mandatory e-invoicing go-live
All other VAT-registered businesses · Under AED 50 million
Phase 2 takes effect for all other VAT-registered businesses.
1 October 2027
Mandatory e-invoicing go-live
Government entities
Phase 3 takes effect for government entities.
1 January 2029
Exemption
Intra-group transactions exempt until this date
VAT groups
Transactions between members of the same VAT group are exempt from the e-invoicing requirement until 1 January 2029 — a 24-month grace from Phase 1 go-live.
Status
In force. Full enforcement since 1 July 2026.
SAR 5,000 to SAR 50,000 for non-compliance
Phase 2 has been rolling out in waves since January 2023, and enterprise taxpayers integrated years ago. If you are an established business in the Kingdom, this is an operating standard you already meet — not a deadline approaching. There is no counter on this panel for that reason.
Where the mandate stands
4 December 2021
In effect
Phase 1 (Generation) enforceable
Compliant electronic invoice generation became enforceable for all VAT-registered taxpayers.
1 January 2023
In effect
Phase 2 (Integration) began
Integration with ZATCA began, rolled out in waves by revenue rather than all at once.
19 May 2026
In effect
Technical specifications version three issued
Version three of the e-invoicing controls, requirements, technical specifications and procedural rules.
30 June 2026
In effect
Wave 24 integration closed
The final Wave 24 integration date, set by Governor Decision No. 287-99-1447, gazetted 26 September 2025.
1 July 2026
In effect
Full enforcement in effect
Enforcement in effect across integrated taxpayers, with penalties from SAR 5,000 to SAR 50,000.
Announced, still ahead
1 February 2027
Wave 25 integration deadline
Taxpayers in the announced wave · SAR 187,500 or more in any of 2022–2025
Announced 24 July 2026. The threshold halves to SAR 187,500, measured on revenue in any of 2022, 2023, 2024 or 2025. This wave reaches small businesses previously out of scope — it is not an enterprise-segment obligation.
Sources
- National e-invoicing pilot phase, opened 1 July 2026 ahead of the 1 January 2027 mandate — UAE Ministry of Finance, 2026-07-01
- NetSuite Announces NetSuite Next to Help Businesses in the UAE Unlock New Possibilities — NetSuite E-Invoicing available in the UAE, pilot phase 1 July 2026, wider mandate 1 January 2027 — Oracle NetSuite, 2026-02-10
- Ministerial Decisions No. 243 and No. 244 of 2025 (e-invoicing phasing) — UAE Ministry of Finance, 2025-09-28
- May 2026 amendment extending the service provider appointment deadline from 31 July 2026 to 30 October 2026 — UAE Ministry of Finance, 2026-05
- Ministerial Decision No. 64 of 2025 — Article 15 (service provider pre-approval), Article 16 (final accreditation) — UAE Ministry of Finance, 2025
- E-invoicing Regulations and implementing resolutions — Zakat, Tax and Customs Authority (ZATCA)
- E-invoicing controls, requirements, technical specifications and procedural rules — version three — Zakat, Tax and Customs Authority (ZATCA), 2026-05-19
- ZATCA Governor Decision No. 287-99-1447 (Wave 24) — Zakat, Tax and Customs Authority (ZATCA), 2025-09-26
- Wave 25 announcement — SAR 187,500 threshold, integration by 1 February 2027 — Zakat, Tax and Customs Authority (ZATCA), 2026-07-24
Source links point at each authority's site. Deep links to the individual decisions and specifications are still to be added.
A deadline in one country, a standard in the other.
We implement both inside NetSuite — UAE e-invoicing end to end, and ZATCA compliance for groups already operating under it.