تسرب الإيرادات بسبب أخطاء في إصدار الفواتير الإلكترونية وعدم الامتثال (E-Invoice Leakage — Unbilled Services & Lost Invoices)

Key Findings

• Financial Impact: SOFT EVIDENCE: SME forums (LinkedIn, Arab News discussions) report 'invoicing delays of 20–30 days' during e-invoicing transitions, leading to 2–5% AR aging increases. For a firm with AED 100M annual revenue: AED 2M–5M in delayed/uncollected invoices. Interest cost (A/R financing or working capital): AED 100K–250K/year. LOGIC: VAT law penalties for late/missing invoices: AED 5,000–50,000 per invoice class. For monthly invoicing (50–100 invoices/month): AED 250K–5M annual penalty exposure.
• Frequency: Ongoing (each invoice cycle). Triggered by: e-invoicing system implementation (post-Jan 1, 2027), IAM access changes, employee turnover, system upgrades.
• Root Cause: IAM misconfigurations delaying invoice issuance: (1) Role-based access control (RBAC) too restrictive; users cannot access invoice template (locked in 'read-only'); (2) MFA enforcement without proper token distribution (users lose access); (3) Segregation of duties misaligned with business processes (e.g., one person must create + approve, but they lack both roles); (4) ASP portal access provisioning slow/manual (users waiting days for access after hire).