# UAE Accounting, Audit Support & E-invoicing

> UAE companies need IFRS-based books for corporate tax, VAT and, where required, audits. The UAE is introducing mandatory e-invoicing: businesses with annual revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and go live on 1 January 2027, with smaller businesses following in later phases; any business may adopt it voluntarily from July 2026.

Practice: UAE Business Services — https://www.industax.com/services/uae-business/

We keep books remotely in cloud accounting software, close monthly, and prepare year-end statements for the auditor and tax return.

For e-invoicing, we map invoicing flows, data fields and system changes, and coordinate with your chosen accredited provider.

## Key facts

| Item | Detail |
| --- | --- |
| Books | IFRS-based |
| E-invoicing (AED 50M+) | ASP by 30 Oct 2026; go-live 1 Jan 2027 |
| Voluntary e-invoicing | From July 2026 |
| Audits | Required for QFZPs and other specified cases |

## Who needs this

- UAE SMEs and subsidiaries
- Free zone companies needing audited accounts
- Businesses preparing for e-invoicing

## What's included

- Monthly bookkeeping
- Year-end statements
- Audit coordination
- E-invoicing readiness

## Documents

- Bank statements
- Invoices and bills
- Trade licence

## Process

1. **Set up** — Chart of accounts and software.
2. **Maintain** — Monthly close and reports.
3. **Comply** — Audit, tax and e-invoicing.

Work that legally requires a licensed local adviser is signed by a partner professional; Indus Tax coordinates it.

## FAQs

### When does UAE e-invoicing apply to smaller businesses?

Later phases for businesses below AED 50 million are being phased in after the first wave; we track the Ministry's notified dates for your revenue band.

### Can books be kept from India?

Yes. Bookkeeping can be done remotely; audits are signed by UAE-licensed auditors.

### How long must records be kept?

Generally seven years under UAE tax law, longer in some cases.

## Official sources

- UAE Ministry of Finance: https://mof.gov.ae/
- UAE Federal Tax Authority (EmaraTax): https://tax.gov.ae/

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Canonical page: https://www.industax.com/services/uae-business/uae-accounting-e-invoicing
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.