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We approach each audit with sharp thought, straight talk and common sense. In addition to verifying that financial results are fairly presented and meet...
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Statutory Audit
We conduct an integrated audit, which combines the financial statement audit,independent and objective assurance on financial information, transactionsand processes.
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Limited Review
We offer services relating to reviews of historical financial informationby expressing negative assurance on such historical financial information.
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Agreed Upon Procedures
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In-Country Value (ICV)
ICV certification guidance from Grant Thornton UAE—your partner in compliance, competitiveness and growth.
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Financial Reporting Advisory Services (FRAS)
Our team provides timely advice on the impact of accounting changes to assist businesses in the development of an appropriate implementation roadmap.
As your business grows, our advisory services are designed to help you achieve your goals. Successful growth often means navigating a complex array of...
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Organisations need to understand risks thoroughly to be able to manage them better. Grant Thornton UAE helps businesses achieve the best balance between minimising risk exposure, optimising profitability and developing compliance review checklists.
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Regulatory Advisory Services
Grant Thornton UAE's extensive understanding of the overarching supervisory framework within the region equips our professionals to support financial institutions comply and abide by the set of regulatory mandates throughout the rapidly evolving ecosystem.
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Financial advisory
Grant Thornton UAE works with organisations on transactions from start to finish, assisting with strategy, identifying risks, executing deals, and helping to unlock their potential for growth and value creation.
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Technology Advisory & Cybersecurity
IT and technology are fundamental to drive the performance of businesses. Through leveraging the power of technology, Grant Thornton UAE helps organisations define and identify growth opportunities to achieve value-driven transformation and innovation.
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Fraud and corruption pose a growing challenge worldwide. As the commercial landscape changes, an increasingly regulated environment requires stringent governance and compliance processes. Grant Thornton UAE helps organisations navigate challenges and crisis with a hands-on approach coupled with the use of technology.
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The Environment, Social and Governance (ESG) agenda has gained significant traction over the years, to become one of the key strategic aspects of any business. It is imperative that all organisations, irrespective of industry sector, engage with their stakeholders and prioritise ESG practices to unlock sustainable growth opportunities.
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Business Process Solutions
Our team at Grant Thornton offers comprehensive and cost effective outsourced solutions, enabling stakeholders and business owners to focus on their core business goals.
Tax policy reforms and the introduction of new tax regulations across the GCC are creating huge challenges for organisations. Grant Thornton UAE offers a...
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Corporate Tax
Our diversified team of corporate tax subject matter experts combines a perfect blend of international experience across several industry sectors, technical expertise, and commercial nuances with a commitment to deliver exceptional value to your business.
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VAT
The VAT team at Grant Thornton is well versed with the VAT Laws applicable across the region and holds valuable experience and professional accreditation in assisting clients across diverse industries to comply with the VAT obligations.
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Transfer Pricing
Grant Thornton UAE assists its clients in providing transfer pricing solutions that are implementable and operational, considering the facts and concerns of its clients.
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International Tax and Tax Due Diligence
Grant Thornton UAE supports multinational groups to optimise their tax structures. We can also assist businesses in analysing existing group transactions and inter-group supplies, as well as advising on potential implications of various taxes to facilitate an efficient Group tax structure.
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Economic Substance Requirements
Economic Substance rules were introduced in the UAE in 2019, requiring UAE businesses that undertake certain ‘Relevant Activities’ to maintain and demonstrate adequate substance.
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Customs and International Trade
The team at Grant Thornton is positioned centrally to assist the businesses with global cross-border tax structuring, planning and compliance needs.
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Excise Tax
We provide Excise Tax related advisory and compliance services to the producer, importer, and the storekeeper of excisable goods
Helping Chinese businesses navigate the Middle East with strategic advice on partnerships, market entry and cross-border operations, backed by deep regional...
Supporting high-net-worth individuals, entrepreneurs and businesses of Indian origin with tailored guidance on market entry, regulatory compliance and...
Contents
The United Arab Emirates (UAE) has taken a significant step towards the digital transformation of its tax ecosystem by formally incorporating several e-invoicing provisions into the UAE VAT Executive Regulations. This development underscores the government’s commitment to implementing e-invoicing in the UAE from July 2026.
Regulatory background
The UAE VAT Law had previously introduced key definitions relating to e-invoicing, including “electronic invoices” and “electronic credit notes”.
Building on this, Cabinet Decision No. 100 of 2025, effective from 29 September 2025, introduces amendments to Article 59 and Article 60 of the VAT Executive Regulations, reinforcing the e-invoicing mandate.
Key amendments introduced in the VAT Executive Regulations
- Elimination of simplified invoices: The concept of simplified invoices has been removed under the e-invoicing framework. Consequently, businesses previously issuing simplified invoices for supplies below AED 10,000 will be required to issue e-invoices.
- Mandatory e-invoicing for zero-rated supplies: All zero-rated transactions, including exports of goods and services to non-UAE businesses, will be subject to e-invoicing requirements.
- Revised requirements for credit notes: Under the e-invoicing framework, credit notes will no longer be required to include the original invoice value, the corrected value, and the difference between the two. Instead, it will be sufficient to disclose the credit note amount along with the applicable VAT.
- Administrative exceptions: The amendments indicate that the Federal Tax Authority (FTA) will not grant exceptions from issuing e-invoices or credit notes. It is likely that current administrative exceptions already given to businesses will be withdrawn once e-invoicing takes effect (subject to any further clarification from the FTA).
- Electronically issued invoice storage rules: Earlier provisions governing the storage and authenticity of electronically issued invoices and/or credit notes are no longer applicable under the new e-invoicing framework and are expected to be clarified further in due course.
Industry implications and next steps
The UAE’s e-invoicing mandate, effective July 2026, represents a transformative shift in VAT compliance. While the legal framework is now embedded within the VAT Law and Executive Regulations, the business community awaits further clarity on:
- Dedicated e-invoicing regulations: Expected to outline implementation rules, transitional provisions, and penalties for non-adherence.
- Phased implementation plan: Details on rollout timelines and taxpayer segmentation.
- Accredited service provider (ASP) list: The official list of ASPs, who will facilitate integration with the FTA’s e-invoicing platform.
How Grant Thornton UAE can help
The e-invoicing mandate is more than a compliance requirement—it is a catalyst for operational efficiency and digital transformation. CFOs, tax leaders, IT heads and business owners should initiate readiness assessments, upgrade ERP systems, and engage with accredited service providers to ensure seamless integration with the FTA’s e-invoicing platform.
At Grant Thornton UAE, we are equipped to support businesses through every stage of this transition, from regulatory interpretation to system implementation. For tailored guidance and practical solutions, we invite you to contact our e-invoicing core team.
E-invoicing services