All persons conducting business in the UAE, for B2B and B2G transactions — note this is NOT limited to VAT-registered persons. Electronic credit notes are mandatory for cancellations, reductions, refunds and corrections. B2C is excluded from the initial scope (described in the May 2026 amendment as a temporary exclusion). Also excluded: government transactions in a sovereign capacity not in competition with the private sector, and a narrow set of financial services and airline services carve-outs.
Three separate dates per taxpayer group and people conflate them: appoint an ASP, then go live, then report. The 30 October 2026 ASP-appointment deadline for AED 50m+ businesses is a legal obligation in its own right and is only ten weeks before go-live — the go-live date was explicitly NOT extended when the appointment date was. You cannot self-connect: you must use a Ministry-accredited ASP (roughly 32 accredited as at May 2026, with more in the pipeline), and ASP accreditation requires being an active Peppol-certified provider that has passed OpenPeppol conformance testing with at least two years of operating history. Scope is "persons conducting business in the UAE", which is broader than the VAT register. And the fifth corner is real — exchange alone is not compliance, the TDD must be reported to the FTA.
4 of 7 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
