Quiz — 5 questions
- Which businesses are in Phase 1, and what are their two dates? → Revenue of AED 50,000,000 or more; appoint an ASP by 30 October 2026, issue e-invoices from 1 January 2027
- What does "revenue" mean for the phase test? → Gross income in the most recent accounting period, per the financial statements (MD 244 Art. 1)
- In the five-corner model, which corner is the Federal Tax Authority? → C5 — and the tax data reaches it through the supplier's ASP, not from the supplier
- Can the Odoone module be your accredited access point? → No — it is the corner 1 and corner 4 ERP connector; an MoF-accredited ASP is the access point
- What is the penalty for failing to appoint an ASP, and who is exempt from it? → AED 5,000 for each month of delay; voluntary adopters are excluded from penalties