Costs and options
Free e-invoicing in the UAE: what is free and what still costs
There is no free, end-to-end government service for UAE e-invoicing. Every in-scope business must appoint an accredited service provider (ASP), and providers can charge for their services. What the rules do require is that each accredited provider commits to 100 free e-invoice exchange and reporting services a year for each customer, counted from the date that customer signs. Free invoice apps, free trials and plans with included invoices are different things.
Five things called free
StarterKit sells ERPNext services, and our paid plans include a set number of e-invoices, so we have a commercial interest in this topic. StarterKit is not an accredited service provider. This article does not recommend a provider. Our own plan and prices are on the pricing section.
When you search for free e-invoicing in the UAE, the word "free" covers five different things. Only one of them comes from the rules.
| Label | What it usually means | Is it UAE e-invoicing on its own? |
|---|---|---|
| Free invoice app or generator | Creates a PDF or printed invoice. | No. A UAE e-invoice is structured data exchanged through accredited providers. |
| Free trial | Time-limited access to software or a service. | Only for the trial period, and only if it includes exchange through an accredited provider. |
| Open-source software | Software with no licence fee. | No. You still need an accredited provider, and hosting and setup still cost money. |
| The ASP’s 100 free services a year | A commitment every accredited provider makes, per customer, counted from the contract date. | Covers part of the exchange and reporting. Not setup, software or support. |
| Included e-invoices in a paid plan | A bundle with a set number of e-invoices. | Yes, within the plan’s terms, but you pay for the plan. |
The rest of this article explains each one, then lists the costs to add up before you decide.
There is no free government portal for e-invoices
The UAE does not offer a government website where you type in an invoice and send it. Decision 243 says the issuer and the recipient must appoint an accredited service provider, and they meet their exchange and reporting duties through that provider.
Government source: Decision 243 of 2025, Article 5(1), page 4, and Article 6(7), page 5: appointment and duties through an ASP.
Two government websites cause confusion:
- The MoF e-invoicing portal is an information site. It holds the decisions, guidelines and the provider register.
- EmaraTax, the FTA’s tax portal, is where you onboard with the provider you have already chosen and signed with. The MoF says EmaraTax is not used to exchange e-invoices.
Government source: UAE Electronic Invoicing Guidelines v2.0, section 9, page 22: onboarding with an ASP through EmaraTax.
Government source: MoF e-invoicing FAQ: FTA questions.
If you are not sure what a provider does, read what an ASP is in UAE e-invoicing.
The 100 free services: what the rule says
Decision 168 of 2026 sets the conditions a provider must meet to be accredited. One of them is a written commitment to provide 100 free e-invoice exchange and reporting services a year to each end user, starting from the date each end-user agreement is signed.
Government source: Decision 168 of 2026, Article 9(4) and Schedule 1, paragraph 4(d).
Four details matter:
- It is per customer. Each business that signs with the provider gets its own allowance.
- The year starts when you sign. It is not the calendar year. Fictional example: a trading company signs with its provider on 15 March 2027. Its free-service year starts on 15 March 2027, not 1 January.
- It is a condition of accreditation. The MoF can end a provider’s accreditation if it stops meeting the conditions, or after documented complaints from end users.
- Other charges are allowed. The MoF says the provider and the business agree the commercial terms, including any charges, as long as the free minimum is given.
Government source: Decision 168 of 2026, Article 16(1): termination of accreditation.
Government source: MoF e-invoicing FAQ: service provider questions.
What the rule does not say
The decision does not define one "exchange and reporting service". It does not say whether invoices you receive, credit notes or status messages count, whether unused services carry over, or what happens when you renew or switch provider. Ask each provider to answer these points in writing.
Older wording you may still see
Decision 168 replaced Decision 64 of 2025 from 1 October 2026. Older pages and articles may still cite Decision 64 or call it "100 free e-invoices". The MoF guide to choosing a provider now refers to Decision 168 and the same "exchange and reporting services" wording. The decision text quoted above is the one to rely on.
Government source: Decision 168 of 2026, Articles 18 and 20: repeal and effective date.
Government source: MoF selection considerations v1.1, section 3.2.5, page 7: pricing structure and the 100 free services.
Free invoice software and generators
A free app that produces a neat PDF is useful, but it is not UAE e-invoicing. Decision 243 defines an electronic invoice as one issued, transmitted and received in a structured electronic format. The MoF says PDFs, Word files, images, scans and emails are not e-invoices, and electronic receipts are not e-invoices either.
Government source: Decision 243 of 2025, Article 1: definition of an electronic invoice.
Government source: MoF e-invoicing hub: what an e-invoice is.
Government source: MoF e-invoicing FAQ: electronic receipts.
Some software pages describe their invoicing product as free. Check whether "free" covers only creating invoices, or also exchange and reporting through an accredited provider. Our article on why a PDF invoice is not a UAE e-invoice shows the difference with one sale.
Open-source software and Peppol
The UAE e-invoicing system uses the Peppol framework. Peppol is a set of rules and a network, not a free sending service. OpenPeppol, the body that runs it, says Peppol is not a portal or a provider of exchange services. Businesses send and receive through a Peppol service provider.
Source: OpenPeppol: for end users.
Government source: MoF selection considerations v1.1, page 5: the UAE follows the Peppol framework.
- You do not need to join OpenPeppol. End users are not required to become members to send or receive. Membership is optional for end users and has its own fee. Service providers pay OpenPeppol membership and certification fees. What a provider charges you is agreed between you and that provider.
- Free Peppol software is not accreditation. Open-source Peppol software exists, but in the UAE the exchange must run through an MoF-accredited provider. Accreditation requires an active Peppol-certified service provider and other conditions, including security and insurance.
Source: OpenPeppol: membership.
Source: OpenPeppol: fees.
Government source: Decision 168 of 2026, Article 4(1)(a): eligibility conditions.
Open-source business software can still lower costs. ERPNext, the system we implement, is released under the GNU General Public Licence version 3, so the software itself has no licence fee. Hosting, setup, support and the connection to an accredited provider still cost money.
Free trials and plans with included e-invoices
Trials and bundles are commercial offers. They are not the same as the 100 free services in Decision 168.
- A free trial lets you test for a limited time. Ask whether trial invoices go through real production exchange and reporting, and what you pay when the trial ends.
- A plan with included e-invoices gives you a set number for a fee. A provider’s monthly allowance is its own commercial term. It does not replace or count as the yearly free services, unless the contract says so.
The MoF guide to choosing a provider asks two pricing questions: what the pricing model is, and whether there are hidden fees or extra costs. It also repeats that providers must give 100 free exchange and reporting services a year to each end user. It is sensible to ask for that in writing in your contract.
Government source: MoF selection considerations v1.1, section 3.2.5, pages 7 and 8: pricing structure.
Add up the full cost
No volume rule makes a low-volume business exempt. The phase that applies to you depends on revenue, and businesses that only sell to consumers are currently out of scope. A business that sends few invoices may find the free services cover much of its exchange volume. The other costs remain.
Government source: Decision 244 of 2025, Article 5, page 2: phases and B2C exclusion (the first phase appointment date was amended by Resolution 66 of 2026).
| Cost item | Question to ask |
|---|---|
| Exchange above the free allowance | What is the price per invoice or per bundle after the free services are used? |
| Onboarding and integration | Is connecting my system included, and is there a setup fee? |
| Business software | Do I pay a subscription or licence for the system that creates my invoices? |
| Hosting | Who hosts the system, and is hosting priced separately? |
| Data clean-up and setup | Who fixes customer, item and tax data before testing? |
| Support | What support is included, and what are the response times? |
| Changes and exit | What does it cost to add users or companies, or to move to another provider? |
Once you have the answers, compare them side by side. To check that a provider is accredited, see how to check the UAE e-invoicing provider list. For when you must appoint one, see our UAE e-invoicing deadlines. To plan the work, use the small-business readiness checklist, and for the whole process read the UAE e-invoicing guide.
This article is general information from official sources, and it uses no live system or real prices. Ask your accountant to confirm how the rules apply to your business, and ask any provider for a dated written quote.
Prepared by the StarterKit team. Regulatory statements link to UAE government sources. Examples and suggested work plans are labelled separately; they do not determine your business’s legal or tax position. Check the linked decisions for the full conditions and later changes.