Who Must Comply with UAE eInvoicing?
Electronic Invoicing applies broadly to Persons conducting business in the UAE, regardless of VAT registration status, subject to specific exclusions.
Transactions typically in scope
- B2B (business-to-business)
- B2G / G2B (business ↔ government)
Transactions generally out of scope
- B2C (consumer transactions), where the customer is a natural person not acting in business
Important practical clarifications
- Being below the VAT registration threshold does not automatically remove eInvoicing obligations.
- Being part of a VAT Group does not automatically remove eInvoicing obligations.
- Your customer's readiness does not remove your obligations once eInvoicing becomes mandatory for you.
If you are unsure whether your invoice types are primarily B2B/B2G or include special cases (free zones, exports, deemed supplies), Kounted can map your scope quickly.