Raise the invoice from the finished job, the maintenance contract or the progress bill, and send it through the accredited service provider you choose: the one you already use, or one we recommend and connect for you.
Middlebolt E-Invoicing Software is e-invoicing software for service, maintenance and contracting companies in Dubai and the UAE. It builds each invoice from the finished job, the maintenance contract or the progress bill, with your TRN and 5% VAT, and sends it through the accredited service provider (ASP) you choose, which delivers it over Peppol and reports it to the Federal Tax Authority.
Regulatory details on this page were last reviewed on against Ministry of Finance and Federal Tax Authority publications (sources). Middlebolt E-Invoicing Software is published by Middlebolt, the field service management product of Blue Bolt Global, a UAE software and AI search company founded in 2015 and operating in the UAE since 2020.
The UAE is moving business-to-business and business-to-government invoices onto a national e-invoicing system in phases. Each business first appoints an accredited service provider (ASP), then starts issuing e-invoices on its go-live date. Which phase you are in depends on your annual revenue.
| Who | Appoint an ASP by | Start issuing e-invoices |
|---|---|---|
| Businesses with annual revenue above AED 50 million | 30 October 2026 | 1 January 2027 |
| Businesses with annual revenue below AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
| Voluntary adopters (any size) | Any time | Allowed since 1 July 2026 |
Source: Ministerial Decision 244 of 2025 as amended by Ministerial Decision 66 of 2026. If your revenue is close to AED 50 million, check the exact threshold wording in the decision with your tax adviser.
A UAE e-invoice is structured data, not a document. It follows the PINT AE format (the UAE version of the Peppol invoice standard), is exchanged between the supplier's and the buyer's ASPs over the Peppol network, and its tax data is reported to the Federal Tax Authority. The FTA is explicit that a PDF, a Word file, an image, a scan or an email is not an e-invoice.
Business-to-consumer (B2C) supplies are outside the system for now, so a villa owner or tenant still receives a normal UAE VAT tax invoice. Invoices to companies and to government entities are in scope.
For a service company, the hard part of e-invoicing is not the XML. It is getting clean, complete invoice data out of jobs that happen on site, contracts that bill every quarter and projects that bill by progress. That data already lives in Middlebolt, so e-invoicing becomes one more step after the work is done rather than a second system to keep in step.
Many customers will still ask for the familiar PDF copy while the network fills up, and Middlebolt keeps producing it alongside the e-invoice.
Middlebolt is not an accredited service provider. ASPs are accredited by the UAE Ministry of Finance, which publishes the official ASP list. Middlebolt is the system that creates your invoices, and it connects to the ASP that suits you.
Keep it. We integrate Middlebolt with the accredited provider you have already appointed, so your invoices flow to it from the jobs you close.
We recommend an accredited provider that fits a service company and set up the connection, so you can appoint it before your deadline.
Your jobs, contracts and invoice history stay in Middlebolt. If you move to a different accredited provider, we connect the new one.
Most e-invoicing guides are written for traders who sell boxes from a warehouse. Service companies bill differently, and each of these situations needs to come out of your system as a correct e-invoice or e-credit note.
Annual maintenance contracts billed monthly, quarterly or yearly produce an invoice on each scheduled date. In Middlebolt the instalments are set on the AMC, so every one is raised on time and sent through your ASP.
Work outside contract cover is invoiced from the technician's job card, with labour, parts and the call-out charge as separate lines, so the e-invoice matches what was signed for on site.
Contractors bill by percentage of work completed and hold back retention. Middlebolt's progress billing and retention tracking keep each bill tied to the project and the quotation. How advances and retention are shown on an e-invoice follows the Ministry of Finance e-invoicing guidelines, so agree the treatment with your accountant before go-live.
A cancelled visit, a disputed charge or a revised scope needs an e-credit note, which goes through the same ASP route as the invoice it corrects.
Invoices to FM companies are business-to-business and in scope from your own go-live date. Government entities receive e-invoices from 1 October 2027.
Individual customers are outside e-invoicing for now and keep receiving a normal UAE VAT tax invoice from Middlebolt, as they do today.
| Failure | Penalty (Cabinet Decision 106 of 2025) |
|---|---|
| Not implementing the system or not appointing an ASP on time | AED 5,000 for each month or part of a month |
| Not issuing or sending an e-invoice | AED 100 per invoice, up to AED 5,000 a month |
| Not issuing or sending an e-credit note | AED 100 per credit note, up to AED 5,000 a month |
Real screens from the Middlebolt mobile app, used by office staff and site teams on Android and iOS.



Every trade bills a little differently. Each of these has its own Middlebolt setup, with invoicing built in.
What a UAE tax invoice must show today is covered in the guide to UAE VAT compliant invoices.
Last reviewed . The Ministry of Finance portal is the official source for UAE e-invoicing. This page is a summary for service companies, not tax advice.