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E-Invoicing Deadline Checker
For Saudi Arabia, the UAE and Pakistan. Each answer shows its legal reference, the official source and the date we last checked it.
How the checker works
Pick the country, answer a few questions, and the checker applies the official rule for that country: who is covered, your date, what you must do and the penalty basis. Every result line names its legal reference, links to the official text and shows the date we last checked it. Anything we could not confirm from an official source is marked “Being verified” and is not used to work out your result.
Saudi Arabia: Phase 1 and the integration waves
Since 4 December 2021, VAT-registered businesses resident in Saudi Arabia must issue tax invoices and notes electronically (Phase 1, E-Invoicing Regulation Article 3). Phase 2 connects your invoicing system to ZATCA in waves chosen by revenue subject to VAT. The latest announced wave, Wave 25, covers revenue above SAR 187,500 in 2022, 2023, 2024 or 2025, with integration due by 1 February 2027. ZATCA gives each wave at least 6 months' notice.
United Arab Emirates: phases in 2027
Ministerial Decision No. 243 of 2025 applies the system to anyone conducting business in the UAE, with some exclusions. Decision No. 244 of 2025 (amended by Decision No. 66 of 2026) sets the dates: revenue of AED 50,000,000 or more, provider by 30 October 2026 and live by 1 January 2027; below that, provider by 31 March 2027 and live by 1 July 2027; government entities live by 1 October 2027. Consumer (B2C) transactions are outside the system until the Minister sets a date.
Pakistan: FBR electronic invoicing
Under section 23 of the Sales Tax Act and Chapter XIV of the Sales Tax Rules, S.R.O. 1852(I)/2025 required every sales tax registered person to integrate with the FBR and issue electronic invoices, in steps from 1 November 2025 to 31 December 2025, depending on the type of business and turnover. Penalties are in section 33 of the Act, as amended by the Finance Act 2026.
Frequently asked questions
Does Saudi e-invoicing apply to small businesses?
Phase 1 applies to every VAT-registered business resident in Saudi Arabia. Phase 2 (integration) reaches smaller businesses wave by wave; Wave 25 covers revenue subject to VAT above SAR 187,500.
Do UAE businesses that only sell to consumers need e-invoicing?
Not yet. Ministerial Decision No. 244 of 2025 keeps consumer (B2C) transactions, and businesses that deal only with consumers, outside the system until the Minister sets a date.
Is FBR digital invoicing only for large companies?
No. S.R.O. 1852(I)/2025 covers every sales tax registered person; turnover and business type only decide which date applied.
Do you store my answers?
No. Everything runs in your browser and nothing is sent to our servers.