1Commission invoicing to developers and agencies is in scope
Brokerage commissions billed to developers, agencies or corporate landlords are business-to-business transactions.
Property businesses sit awkwardly across the consumer and business line. Commission from a developer is a business invoice; a management fee from an individual landlord may not be. Getting the split right is most of the work.
If you take four things away from this page, make them these.
Brokerage commissions billed to developers, agencies or corporate landlords are business-to-business transactions.
Where your counterparty is an individual rather than a business, the current B2C exclusion may apply. The mix in your ledger determines your workload.
Management companies invoicing service charges should decide the treatment once and apply it, rather than varying it by building.
Residential, commercial, bare land and first supply all carry different treatment. Line-level accuracy matters more now that the data is visible.
Do these first and every later decision becomes cheaper and clearer.
Published by the Ministry of Finance and the Federal Tax Authority. Dates below are the current published position; confirm your own phase in writing before you commit to a supplier.
The Ministry of Finance issued the official guidelines and the mandatory-fields specification, which is when the scheme moved from announcement to something you can plan against.
Businesses can start issuing e-invoices voluntarily or as part of the pilot group. Joining early means no penalties before your own compliance date.
Businesses with annual revenue of AED 50 million or more must have an Accredited Service Provider appointed. This deadline was extended from July by Ministerial Decision No. 56 of 2026.
Structured e-invoicing becomes mandatory for the AED 50 million and above group, covering B2B and B2G transactions.
Businesses below the AED 50 million threshold must have their Accredited Service Provider in place.
The rest of the in-scope population starts issuing structured e-invoices. Being small delays your date; it does not take you out of scope.
Government bodies complete the rollout, which closes the loop on business-to-government invoicing.
We are not reselling somebody else's product. Zaini Developers is our own development team, and the e-invoicing engine sits inside the same platform that already runs CRM, accounting, POS and HR for UAE clients. That means when your business needs a field, a document layout or a report that a shrink-wrapped product does not have, we add it instead of putting it on a roadmap.
GoldenKey is a business setup and compliance consultancy. We are not a Ministry of Finance Accredited Service Provider, and we do not claim to be one. Our software is built to work alongside the ASP you appoint. Scope, timelines and pricing are agreed in writing before any work starts.
Short, practical answers. If yours is not here, ask us directly — we answer even if you never become a client.
Commission invoices to developers, agencies and corporate clients are business transactions and in scope. Invoices to individuals may fall under the current B2C exclusion.
It depends on whether your counterparty is a business or an individual. Many management portfolios contain both, so separate them clearly.
The rules have not changed, but line-level accuracy matters more because the data is now visible to the authority.
Implementation capacity gets scarce before every deadline. Starting now costs less and gets better attention.
No cost, no obligation. We tell you which phase you fall into and what you actually need.
GoldenKey covers every step — start, run, grow — under one golden roof: