United Arab Emirates Amends Electronic Invoicing Regulations
The United Arab Emirates Ministry of Finance announced on October 19, 2026, that it has issued Ministerial Decision No. 197 of 2026, amending certain provisions of Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System. The Decision took effect on October 1, 2026.
Changes to the Regulations
- Invoice issuance deadline: Issuers must now transmit e-invoices and e-credit notes within 14 business days, counted from the date of the business transaction. VAT-registered issuers continue to follow the timeline set under the VAT law.
- Tax Group exclusion: Transactions between members of the same Tax Group – two or more persons registered as a single taxable person for VAT purposes – are treated as excluded transactions for a temporary period of 24 months, starting January 1, 2027.
- Data storage location: The Decision removes the previous requirement to store e-invoices, e-credit notes, and related data within the UAE. Under the amended Article 11, persons subject to the system must still retain this data for the period required under the Tax Procedures Law and make it available to the Federal Tax Authority on request.
- System failure reporting: The previous requirement for issuers and recipients to notify the Federal Tax Authority of a system failure within two business days has been removed.
There’s more to know about e-invoicing in the United Arab Emirates – explore the new and upcoming regulations.
