The new UAE e-invoicing regulations adopted by the FTA must be followed by both large and small enterprises. The difference between the UAE e-Invoicing for small and large enterprises is the timelines for compliance and the integration with an ASP for initialising e-Invoicing. Both enterprises and SMEs are still required to integrate with FTA-approved ASPs for the exchange of all B2B and B2G invoices generated by the businesses to other parties involved.
Key differences in UAE e-invoicing for SMEs vs enterprises
Here are the key differences in e-Invoicing UAE for SMEs and Enterprises:
- Timelines for mandatory implementation
While enterprises (doing revenue > AED 50M) have to mandatorily implement e-Invoicing in the UAE by July 2026, small and medium-sized businesses (doing revenue < AED 50M) have to mandatorily start e-Invoicing by July 2027. The timeline for implementation for enterprises and SMEs, thus, is different by about one year.
- Complexity of implementation
The regulatory technical requirements for UAE e-Invoicing are the same for all businesses. Both SMEs and enterprises must generate invoices in the PINT-AE format, transmit them through an FTA-approved Accredited Service Provider (ASP), and ensure near real-time reporting compliance.
However, the complexity of implementation differs in practice. Large enterprises typically operate complex ERP systems (such as SAP or Oracle), manage high invoice volumes, and require deep system integration, data mapping, automation, testing, and internal change management — making implementation more time- and resource-intensive.
SMEs, on the other hand, generally rely on SaaS or basic accounting software and can adopt simpler, plug-and-play ASP solutions with minimal custom integration, making their transition comparatively faster and less complex.
- Internal resources and governance readiness
Enterprises typically have dedicated IT, finance, tax, and compliance teams to manage regulatory change, data governance, and system integrations. Their focus is on internal controls, audit readiness, risk mitigation, and aligning e-Invoicing with broader digital transformation strategies.
SMEs, however, often have limited in-house technical and compliance resources. As a result, they depend more heavily on their Accredited Service Providers (ASPs) for implementation support, regulatory updates, system maintenance, and ongoing compliance management.
- Budget impact and cost structure
For enterprises, e-Invoicing implementation is often treated as a strategic compliance and digital transformation investment. Costs may include ERP customisation, API integrations, testing environments, data validation tools, and internal project teams.
For SMEs, the focus is more on affordability and predictable pricing. Most SMEs will adopt subscription-based ASP solutions with minimal upfront investment, avoiding heavy IT development costs. The financial impact is therefore typically lower and more operational than transformational.
- Change management and process impact
For enterprises, e-Invoicing often requires cross-departmental process redesign across procurement, finance, IT, legal, and compliance teams. It may involve revising approval workflows, vendor onboarding processes, master data management, and internal controls.
For SMEs, the operational change is usually more limited. The shift mainly affects invoicing workflows and accounting practices rather than enterprise-wide process restructuring.
- Supplier and customer ecosystem readiness
Enterprises typically transact with a large and diverse supplier/customer base, including international partners. They may need to coordinate Peppol onboarding and compliance alignment across multiple counterparties.
SMEs usually deal with a smaller ecosystem, making partner alignment and onboarding comparatively simpler.
Common requirements for businesses of all sizes
Regardless of the size of the business these are common requirements for e-invoicing for everyone to follow:
- All businesses will have to use an Accredited Service Provider (ASP).
- All invoices will have to be generated in the mandatory XML or PINT-AE format.
- All businesses must ensure near real-time or real-time reporting to the FTA.
- All businesses must stop using traditional paper/PDF invoices that are non-compliant.
Hence, depending on whether your business is small or medium-sized, or an enterprise business, you will see a difference in the rollout of regulations regarding mandatory e-invoicing by the FTA of the UAE government. It is important to be aware of these differences in the rollout phases for small and mid-sized businesses and enterprise businesses, so that you can bring about the changes in the way you send and receive invoices moving forward within your organisation by putting together the relevant e-invoicing software, processes and protocols and being ready to remain compliant with the upcoming regulations.
