3 August 2026 · Big Dates
DMTT & E-Invoicing Key Dates
Two big timelines sit alongside your normal filings. E-invoicing: businesses with revenue of AED 50m or more appoint an Accredited Service Provider by 30 October 2026, ahead of mandatory go-live on 1 January 2027, with the voluntary pilot open since 1 July 2026. DMTT (the Pillar Two Domestic Minimum Top-up Tax, a 15% minimum for multinational groups with EUR 750m or more of consolidated revenue) applies to financial years from 1 January 2025; registration is open on EmaraTax now with no fixed deadline, and the first return is expected around 30 June 2027. The advice is the same for both: act early.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
The ASP timeline
Appointing a provider is the 2026 action.
- Voluntary pilot open since 1 Jul 2026.
- Appoint an ASP by 30 Oct 2026 (revenue ≥ AED 50m).
- Mandatory go-live 1 Jan 2027.
- Framework: Ministerial Decisions 243 & 244 of 2025.
Pillar Two for large groups
A 15% floor for big multinationals.
- Applies to EUR 750m+ groups.
- Financial years from 1 Jan 2025.
- Register on EmaraTax now.
- First return expected around 30 Jun 2027.
Why early beats on-time
Both need lead time, not a last-minute scramble.
- ASP onboarding and ERP mapping take weeks.
- DMTT data collection spans the whole group.
- No penalty in waiting, real risk in lateness.
- Fold both into next year's calendar now.
Related guides
Frequently Asked Questions
For the e-invoicing and DMTT timelines.
When must I appoint an e-invoicing ASP?
By 30 October 2026 if your annual revenue is AED 50m or more, ahead of the mandatory go-live on 1 January 2027.
What is DMTT?
The Domestic Minimum Top-up Tax, the UAE's Pillar Two rule imposing a 15% minimum effective rate on multinational groups with EUR 750m or more of consolidated revenue.
When does DMTT registration close?
There is no fixed deadline published. Registration is open on EmaraTax now, so register early rather than wait for a date.
When is the first DMTT return due?
It is expected around 30 June 2027 for a December 2025 year-end. Confirm the exact date with the FTA as guidance is finalised.
Does e-invoicing apply to smaller businesses?
Sub-AED-50m businesses come later, with a separate appointment and go-live timeline. The AED 50m group has the 30 October 2026 date.
Can Exiloz prepare us for both?
Yes. We help select and onboard an ASP and set up the DMTT registration and data workflow for your group.
Get ahead of the big dates
Exiloz prepares you for e-invoicing and DMTT before the deadlines.