Free calculator
UAE E-Invoicing Penalty Calculator
See exactly what missing the FTA's 2026–2027 e-invoicing deadlines could cost your business. The calculator implements Cabinet Decision 173/2026 line by line: AED 5,000 per month for non-implementation capped at AED 50,000 per rolling 12 months, AED 100 per non-compliant invoice (capped), and AED 250 per day for unreported ASP data changes. The old system-failure and retention penalties were removed.
Phase 1 deadline: Jan 1 2027. Phase 2: Jul 1 2027. Enter 0 if not yet overdue.
Tax invoices or credit notes sent in PDF / wrong format. Per-type cap of 50/month applies.
E.g. sales invoices + credit notes + debit notes = 3.
Days your registered data (TRN, licence, contact details) was out of date without notifying your ASP.
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No penalty exposure
Based on these inputs you're not currently exposed under Cabinet Decision 173 of 2026. Keep it that way — appoint an ASP and finish PINT-AE integration before your phase deadline.
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Line-by-line breakdown + how to shrink each penalty line.
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Consultancies and accountants: paste this snippet into any page on your site to show clients their AED exposure inline. Free, no signup.
<iframe src="https://trustbill.ae/embed/en/penalty-calculator" width="100%" height="820" style="border:1px solid #e5e7eb;border-radius:12px" title="TrustBill widget" loading="lazy" sandbox="allow-scripts allow-same-origin allow-popups allow-popups-to-escape-sandbox allow-top-navigation-by-user-activation"></iframe>Penalty rules applied
- §AED 5,000 for the first violation plus AED 5,000 per month of continued non-implementation — capped at AED 50,000 in any rolling 12 months.
- §AED 100 per non-compliant invoice or credit note, capped at AED 5,000 per month per document type.
- §AED 250 per day for failing to notify your ASP of changes to FTA-registered data, capped at AED 5,000 per calendar month.
- §Removed under Decision 173: the AED 1,000/day system-failure penalty and the AED 10,000 retention penalty no longer apply.
Estimates only. Actual penalties are determined by the Federal Tax Authority and may vary based on circumstance, mitigating factors, and the latest published guidance. This calculator is not legal or tax advice.
Worked example: 100-invoice/month SME
Consider a small business issuing 100 invoices per month that misses the July 1, 2027 deadline by 6 months. They continue sending PDF invoices throughout the period and leave their registered data out of date with their ASP for 8 days.
Non-implementation penalty: 6 months × AED 5,000 = AED 30,000. Invoice penalty: 100 invoices/month × 6 months = 600 invoices, but capped at AED 5,000/month for tax invoices = AED 30,000. Unreported data changes: 8 days × AED 250 = AED 2,000. Total exposure: AED 62,000 before any reduction factors.
This example shows how the monthly non-implementation penalty alone can exceed the cost of an ASP subscription within months. Appointing an Accredited Service Provider before your deadline eliminates the AED 30,000 non-implementation exposure entirely.
Frequently asked questions
When do these penalties apply?+
Penalties begin once e-invoicing becomes mandatory for your business: January 1, 2027 for large taxpayers (≥AED 50M annual revenue) and July 1, 2027 for all other VAT-registered businesses. The voluntary pilot phase that began July 1, 2026 is penalty-free.
Is the AED 5,000 per month uncapped?+
No — not any more. Under Cabinet Decision 173 of 2026 the implementation penalty is AED 5,000 for the first violation plus AED 5,000 per month of continued non-compliance, capped at AED 50,000 in any rolling 12 months. Per-invoice and data-change penalties sit on top of that cap.
What counts as a 'non-compliant invoice'?+
Any tax invoice or credit note issued in a format other than PINT-AE XML once your mandate is active. The most common triggers are continuing to send PDF invoices, missing mandatory fields (TRNs, line tax codes), or failing to submit through your Accredited Service Provider.
Why is the invoice penalty capped per month per document type?+
Cabinet Decision 173 keeps the per-document-type cap at AED 5,000 per calendar month — once you've issued 50 non-compliant invoices of a type in a month, the meter stops for that type until the next month. A business issuing many types simultaneously can hit the cap multiple times.