What changes
Invoices become data, and the tax authority sees them.
The UAE is moving business invoicing onto a national e-invoicing network. It applies to invoices and credit notes between businesses, and between businesses and government.
A PDF stops counting as an invoice
The legal invoice becomes a structured data file in the UAE format (PINT AE, based on the international Peppol standard). A PDF, a scan or an email attachment is no longer an e-invoice.
Invoices travel through accredited providers
You don't send the file to your customer directly. Your accredited provider checks it, converts it and passes it to your customer's provider, who delivers it to them.
The FTA sees each invoice as it moves
Both providers report the invoice data to the Federal Tax Authority in near real time. Invoices and credit notes must go out within 14 days of the transaction, and the data must be kept in the UAE for at least five years.
Five parties, one invoice
The UAE uses a decentralised model. There is no single government portal to upload to; accredited providers pass invoices between them and report to the FTA.
- 01You
Sage posts the invoice
- 02Your provider
Checks and converts it
- 03Customer's provider
Validates and receives it
- 04Your customer
Gets it in their system
When it applies to you
Your date depends on the annual revenue of your largest UAE entity. Any business can start voluntarily from 1 July 2026.
Appoint by30 October 2026
Mandatory from1 January 2027
Appoint by31 March 2027
Mandatory from1 July 2027
Appoint by31 March 2027
Mandatory from1 October 2027
Dates as published by the UAE Ministry of Finance, checked 28 September 2026. The Ministry's e-invoicing page is the official source.
For Sage users
Five things to do before your date.
The technology is the smaller part. Most of the work is knowing your scope and getting your data right, and both take longer than people expect.
- 01
Confirm your date and your scope
Your go-live date depends on the revenue of your largest UAE entity. Then list every flow in scope: standard invoices, credit notes, self-billing, free zone sales, exports and intra-group invoices.
- 02
Appoint an accredited provider
Every business needs one, and Phase 1 businesses must appoint by 30 October 2026. RFR is building its Sage connector with one of the Ministry's accredited providers, so the provider and the Sage side are set up together.
- 03
Check what your Sage system can produce
We compare what Sage 300, Sage X3 or Sage Intacct holds today with the Ministry's mandatory fields, and list the gaps: missing fields, custom invoice forms, and documents produced outside Sage.
- 04
Clean the master data
Customer TRNs, legal names, addresses, VAT categories and item classifications. Poor master data is the most common reason invoices are rejected, so this step is worth starting early.
- 05
Test from end to end before your date
Send test invoices through the provider, agree who handles rejections, and set up the two notifications the rules require: system failures to the FTA within 2 business days, and changes to your details to the provider within 5.
Your Sage system, your RFR team
What we take care of
You deal with one team for both the Sage side and the provider connection.
Sage connector
Connects Sage 300, Sage X3 and Sage Intacct to the accredited provider, so e-invoices go out from the documents your team already posts. In development with the provider now.
Gap assessment
Field-by-field check of your invoices, credit notes and custom forms against the Ministry's requirements.
Master data clean-up
TRNs, addresses and VAT codes corrected in Sage before the first live invoice.
Testing and go-live
Test runs with the provider, rejection handling agreed with your finance team, and support through your first live month.
Penalties
What late or missing e-invoices cost
Not appointing a provider or not implementing the system on time
AED 5,000 for every month of delay
Not issuing or transmitting an e-invoice
AED 100 per invoice, up to AED 5,000 a month
Not issuing or transmitting an e-credit note
AED 100 per note, up to a separate AED 5,000 a month
Not telling the FTA about a system failure within 2 business days
AED 1,000 per day
Not telling your provider about changes to your registered details within 5 business days
AED 1,000 per day
Cabinet Decision No. 106 of 2025. Voluntary adopters are outside the penalty regime until their mandatory date.
Who is in scope
Any business operating in the UAE, whether or not it is VAT registered, including free zone companies.
Currently excluded
- Sales to consumers (B2C), until the Ministry sets a date
- Government entities acting in a sovereign capacity
- International passenger air transport on electronic tickets
- International air cargo under air waybills, for 24 months
- Financial services that are VAT-exempt or zero-rated
Register your requirements
Let's plan your e-invoicing setup.
Tell us how your business uses Sage. We'll review your requirements and contact you about scope, pricing and next steps.
Questions we get asked
E-invoicing questions
We already email PDF invoices. Is that enough?
No. Once your mandatory date arrives, a PDF is no longer a valid tax invoice. The invoice has to be sent as structured data through an accredited provider. You can still send a PDF copy for your customer's convenience.
Do we need a new ERP?
No. Your Sage system stays. It needs to produce the required data and hand it to the accredited provider, which is what the RFR connector does. Some businesses also need changes to master data or custom invoice forms, which the gap assessment will show.
Which accredited provider does RFR work with?
One of the providers on the Ministry of Finance's accredited list. We share the details and the commercial model when we discuss your setup.
Does this apply to free zone companies?
Yes. The mandate covers businesses operating in the UAE regardless of VAT registration status, and free zone companies are included.
We only sell to consumers. Are we affected?
Not yet. Business-to-consumer sales are excluded until the Ministry sets a date. If you also sell to businesses or government, those invoices are in scope.
What about invoices we receive from suppliers?
They will arrive as e-invoices through your provider too. If you want them to flow into Sage payables automatically, tell us in the registration form and we will include it in the scope.
What will it cost?
It depends mainly on your invoice volume and the number of UAE legal entities. Register your requirements and we will come back with a quotation.
Moving Sage to the cloud at the same time? See RFR private cloud