Free calculator
UAE E-Invoicing Penalty Calculator
See exactly what missing the FTA's 2026–2027 e-invoicing deadlines could cost your business. The calculator implements Cabinet Decision 106/2025 line by line: AED 5,000 per month for non-implementation, AED 100 per non-compliant invoice (capped), AED 1,000 per unreported system failure, and AED 10,000 for retention failures.
Phase 1 deadline: Jan 1 2027. Phase 2: Jul 1 2027. Enter 0 if not yet overdue.
Tax invoices or credit notes sent in PDF / wrong format. Per-type cap of 50/month applies.
E.g. sales invoices + credit notes + debit notes = 3.
Outages or rejections you failed to flag to the FTA within the required window.
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No penalty exposure
Based on these inputs you're not currently exposed under Cabinet Decision 106. Keep it that way — appoint an ASP and finish PINT-AE integration before your phase deadline.
Penalty rules applied
- §AED 5,000 per month for failure to implement e-invoicing past your phase deadline.
- §AED 100 per non-compliant invoice, capped at AED 5,000 per month per document type.
- §AED 1,000 per late notification of a system failure, capped at AED 5,000 per month.
- §AED 10,000 one-off penalty for failing to retain e-invoices per the 7-year rule.
Estimates only. Actual penalties are determined by the Federal Tax Authority and may vary based on circumstance, mitigating factors, and the latest published guidance. This calculator is not legal or tax advice.
Frequently asked questions
When do these penalties apply?+
Penalties begin once e-invoicing becomes mandatory for your business: January 1, 2027 for large taxpayers (≥AED 50M annual revenue) and July 1, 2027 for all other VAT-registered businesses. The voluntary pilot phase that began July 1, 2026 is penalty-free.
Is the AED 5,000 per month uncapped?+
Yes. The non-implementation penalty accumulates at AED 5,000 per month indefinitely until you implement e-invoicing. Twelve months of non-compliance equals AED 60,000 from this rule alone, before any invoice or notification penalties.
What counts as a 'non-compliant invoice'?+
Any tax invoice or credit note issued in a format other than PINT-AE XML once your mandate is active. The most common triggers are continuing to send PDF invoices, missing mandatory fields (TRNs, line tax codes), or failing to submit through your Accredited Service Provider.
Why is the invoice penalty capped per month per document type?+
Cabinet Decision 106 caps the per-document-type penalty at AED 5,000 per month — once you've issued 50 non-compliant invoices of a type in a month, the meter stops for that type until the next month. A business issuing many types simultaneously can hit the cap multiple times.