- Issuing authority
- Ministry of Finance
- Jurisdiction
- United Arab Emirates
- Effective date
- October 1, 2026
- Stage
- Amendment
- Official document
- Ministerial Decision No. 197 of 2026
- Official source
- www.arabianbusiness.com
The UAE Ministry of Finance issued Ministerial Decision No. 197 of 2026, amending the executive rules of the Electronic Invoicing System with effect from October 1, 2026, Arabian Business reported.
The decision introduces a 24-month temporary exclusion starting January 1, 2027, for business transactions between members belonging to the same tax group.
Under amendments to Article 11, the decision eliminates the requirement that electronic invoices, credit notes, and associated data must be physically stored within the UAE.
Additionally, the amendment repeals Article 12, removing the previous rule requiring businesses to notify the Federal Tax Authority of an electronic invoicing system failure within two business days.
Businesses with an annual revenue of AED 50 million or more remain required to appoint an accredited service provider before the end of October.
Sources
- Arabian Business · 2026-10-19



