GCC E-Invoicing Tracker
Compare e-invoicing mandates, official project announcements and unconfirmed positions across all six GCC markets. Snapshot reviewed through 14 October 2026.
The current position across the GCC
A source-review date is not a law’s effective date. Open each country for its scope, official references and evidence limits.
| Market | Status | Current stage | Key date | Latest development | Source review |
|---|---|---|---|---|---|
UAEUnited Arab Emirates | In Progress | Pilot / voluntary phase; 2027 mandate scheduled | 30 Oct 2026 — ASP appointment (revenue ≥ AED 50m) | Revenue ≥ AED 50m: appoint an ASP by 30 October 2026 and implement by 1 January 2027. Provider accreditation now follows MD 168/2026.Scope & sources ↗ | 14 Oct 2026Binding ministerial decisions; 2026 amendments included. |
KSASaudi Arabia | Implemented | Generation live; integration continues by wave | 1 Feb 2027 — Wave 25 integration deadline | Wave 25 covers VAT-taxable revenue above SAR 187,500 in any of 2022–2025. Targeted taxpayers must integrate with Fatoora by 1 February 2027.Scope & sources ↗ | 14 Oct 2026ZATCA rollout guidance and official Wave 25 announcement. |
QATQatar | Announced | Official project announced; mandate date unverified | No statutory start date verified | GTA's 25 June 2025 release confirms an e-invoicing project. No nationwide compliance date was identified in the official material reviewed.Scope & sources ↗ | 14 Oct 2026Official project evidence; statutory timetable not verified. |
KWTKuwait | Monitoring | Authority monitoring; mandate not verified | No nationwide date verified | The MoF tax-legislation directory was reviewed. No general e-invoicing mandate or rollout deadline was identified in that material.Scope & sources ↗ | 14 Oct 2026Published tax-legislation directory reviewed; limited coverage. |
BHRBahrain | Monitoring | Authority monitoring; direct source access limited | No nationwide date verified | No nationwide e-invoicing date was verified. NBR pages were not fully retrievable during this review; direct authority confirmation remains pending.Scope & sources ↗ | 14 Oct 2026Limited access — authority confirmation pending. |
OMNOman | In Progress | Fawtara preparation; 2027 mandate scheduled | 1 Apr / 1 Oct 2027 — mandatory phases | OTA's FAQ updated 30 September 2026 confirms two mandatory dates, using the OMR 5 million annual-supplies test.Scope & sources ↗ | 14 Oct 2026OTA FAQ dated 30 Sep 2026, section 3.1 (PDF page 10). |
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What is happening in each market
Read the status with the published timetable and any limits on verification.
UAEUnited Arab EmiratesPilot / voluntary phase; 2027 mandate scheduledIn ProgressKey date30 Oct 2026 — ASP appointment (revenue ≥ AED 50m)
MD 168/2026, effective 1 October 2026, replaces MD 64/2025 and its amendments on service-provider accreditation. The large-business appointment deadline is 30 October 2026 under MD 66/2026.
Scope is not limited to VAT registration. B2C transactions and persons engaged exclusively in B2C remain excluded until a further ministerial decision; other statutory exclusions also apply.Persons conducting business in the UAE with in-scope B2B / B2G transactions, subject to exclusions.
Binding ministerial decisions; 2026 amendments included.
14 October 2026
- 1 July 2026 — statutory commencement of pilot and voluntary implementation (MD 244/2025).
- 1 October 2026 — MD 168/2026 provider-accreditation rules effective.
- 30 October 2026 — appoint an ASP where revenue is at least AED 50 million (MD 66/2026).
- 1 January 2027 — mandatory implementation for that revenue group.
- 31 March 2027 — ASP appointment for revenue below AED 50 million and government entities.
- 1 July 2027 — mandatory implementation for revenue below AED 50 million.
- 1 October 2027 — mandatory implementation for government entities.
KSASaudi ArabiaGeneration live; integration continues by waveImplementedKey date1 Feb 2027 — Wave 25 integration deadline
ZATCA's Wave 25 announcement targets taxpayers whose VAT-taxable revenue exceeded SAR 187,500 in 2022, 2023, 2024 or 2025, with integration due by 1 February 2027.
Implemented describes the live national system. A taxpayer's Phase 2 deadline depends on its assigned wave and ZATCA notification; it does not mean every taxpayer shares the same integration date.Resident taxpayers subject to the regulation; Phase 2 applies to notified wave participants.
ZATCA rollout guidance and official Wave 25 announcement.
14 October 2026
- 4 December 2021 — Phase 1 generation and storage requirement effective.
- 1 January 2023 — Phase 2 integration began through taxpayer waves.
- 1 February 2027 — Wave 25 integration deadline; check your ZATCA notice.
QATQatarOfficial project announced; mandate date unverifiedAnnouncedKey dateNo statutory start date verified
GTA publicly referred to its e-invoicing project in its 25 June 2025 release on technical cooperation with Russia.
An announced project is not a verified business mandate. Binding taxpayer scope, technical obligations and a nationwide start date were not established by the material reviewed.Taxpayers and providers monitoring GTA; mandate-specific scope remains unverified.
Official project evidence; statutory timetable not verified.
14 October 2026
- 25 June 2025 — GTA release refers to the e-invoicing project.
- 17 September 2026 — tax-administration cooperation MoU; this is not an invoicing commencement notice.
KWTKuwaitAuthority monitoring; mandate not verifiedMonitoringKey dateNo nationwide date verified
Kuwait remains a monitoring entry: the reviewed Ministry of Finance tax-legislation directory did not establish a general e-invoicing commencement date.
This is a limited-source finding, not confirmation that no rule exists. Sector, contract and government procurement requirements may need separate checks.Businesses monitoring MoF; mandate-specific taxpayer scope not verified.
Published tax-legislation directory reviewed; limited coverage.
14 October 2026
- No nationwide e-invoicing deadline verified from the material reviewed at the cutoff.
BHRBahrainAuthority monitoring; direct source access limitedMonitoringKey dateNo nationwide date verified
No binding e-invoicing timetable is confirmed in this entry. Access to the NBR's public pages was limited during the source review.
The authority link is supplied for further checking. The review date records the attempt, not successful legal verification or an exemption from invoicing obligations.Businesses monitoring NBR; e-invoicing mandate scope unverified.
Limited access — authority confirmation pending.
14 October 2026
- No implementation date is asserted; confirm directly with NBR.
OMNOmanFawtara preparation; 2027 mandate scheduledIn ProgressKey date1 Apr / 1 Oct 2027 — mandatory phases
OTA's updated FAQ cites Decision 189/2026 and confirms mandatory rollout in 2027.
Use the updated FAQ instead of the older four-phase webpage roadmap. The April phase applies if supplies exceed OMR 5m for 1 Apr 2026–31 Mar 2027 or are expected to exceed it for 1 Apr 2027–31 Mar 2028. VAT groups assess jointly.VAT-registered taxpayers; non-residents assess supplies within Oman.
OTA FAQ dated 30 Sep 2026, section 3.1 (PDF page 10).
14 October 2026
- 1 April 2027 — taxpayers exceeding the OMR 5m annual-supplies test.
- 1 October 2027 — other VAT-registered taxpayers.
How this snapshot was verified
This is a manual snapshot with a 14 October 2026 cutoff. Future dates are published deadlines, not completed rollouts. Official decisions and updated authority guidance take precedence over older explanatory pages. A source-review date records when material was checked, not when a rule was issued. “Announced” denotes official project evidence; “Monitoring” means a mandate or timetable has not been verified from the material reviewed. It does not establish that no law exists. Authority-directory links are monitoring references, not proof of a mandate.
Source-review record
Updates made to this manual snapshot on 14 October 2026.
Reviewed the amended large-business ASP deadline and the October 2026 accreditation decision.
Open official reference ↗Replaced generic ongoing-wave wording with the official Wave 25 threshold and deadline.
Open official reference ↗Used OTA's FAQ dated 30 September 2026 for the 2027 dates; the older roadmap is not used as the current timetable.
Open official reference ↗Linked GTA's project announcement and separated it from an unverified business mandate.
Open official reference ↗Recorded a limited MoF directory review; no definitive absence-of-law claim is made.
Open official reference ↗Recorded limited NBR access and kept the entry pending authority confirmation.
Open official reference ↗Official sources
These are government or tax-authority publications. Each reference states its role; authority-directory links used for monitoring are not evidence of a mandate.
Frequently asked questions
Is the UAE e-invoicing timetable limited to VAT-registered businesses?
No. MD 243/2025 applies by business and transaction scope. Check statutory exclusions and the B2C exclusion in MD 244/2025; VAT registration alone does not decide the timetable.
Does Saudi Arabia's implemented status mean everyone has the same Phase 2 date?
No. Phase 1 is already mandatory for in-scope taxpayers, while integration follows notified waves. Wave 25 has its own revenue criteria and deadline; use your ZATCA notice.
Which Oman roadmap is used here?
The OTA FAQ updated 30 September 2026, section 3.1. It sets the 2027 dates and annual-supplies test; the older webpage roadmap is not treated as the current mandatory timetable.
What do Announced and Monitoring mean?
They are evidence classifications, not legal exemptions. Qatar has official project evidence. Kuwait and Bahrain have no nationwide mandate verified in this review; Bahrain's source access is limited.
Does the review date mean the page updates automatically?
No. This tracker is a manual snapshot through 14 October 2026. Its future dates are scheduled obligations. Review official publications again before using it for a later decision.
General regulatory information based on the official sources and evidence limits shown above. Confirm applicability and any later amendments with the responsible authority before making a compliance decision.