Many business owners assume e-invoicing is only for large VAT-registered companies. In fact, the system covers any person conducting business in the UAE for B2B and B2G transactions, whether or not they are registered for VAT.

In scope

• Sales between businesses (B2B)
• Sales to government entities (B2G)
• Credit notes relating to these sales

Currently excluded

• B2C sales to individual consumers
• Government activities carried out in a sovereign capacity
• Certain international airline passenger services
• Certain VAT-exempt financial services

Exclusions can change, so check again before your go-live date.

Examples

• A freelance designer invoicing companies: in scope
• A small trading company selling to other shops: in scope
• A salon serving only walk-in customers: B2C, excluded for now
• A contractor working for a government department: B2G, in scope

Not sure?

Map your customer types and the share of B2B/B2G sales. That tells you whether you need an ASP and how urgently.

Read the full guide: UAE e-invoicing: rules, deadlines and requirements.

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Questions about your situation? Message us on WhatsApp or book a consultation. Fixed fees agreed upfront.

General information only, not advice for your specific situation.