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UAE Revises Electronic Invoicing Rules via Ministerial Decision No. 197 of 2026

The UAE Ministry of Finance issued Ministerial Decision No. 197 of 2026, introducing targeted amendments to the national electronic invoicing regime. The updates grant a temporary 24-month exclusion for intra-VAT Tax Group transactions starting 1 January 2027 and eliminate the mandate for domestic physical data storage. Additionally, the standard invoice issuance timeframe has been extended to 14 business days, and the two-day system failure reporting rule was repealed.

Published Source: VitalLaw
Issuing authority
UAE Ministry of Finance
Jurisdiction
United Arab Emirates
Effective date
January 1, 2027
Stage
Amendment
Official document
Ministerial Decision No. 197 of 2026
Official source
www.vitallaw.com
Photo: VitalLaw

The UAE Ministry of Finance has introduced targeted amendments to the national electronic invoicing framework through Ministerial Decision No. 197 of 2026, according to a report by VitalLaw.

Under the revised regulations, commercial transactions between members belonging to the same VAT Tax Group are granted a temporary 24-month exclusion that begins on 1 January 2027. Furthermore, the decision abolishes the requirement to physically store electronic invoice and credit note records inside the UAE, permitting offshore data storage in line with statutory retention rules.

The regulatory update also repeals the prior rule requiring businesses to report system failures within two business days. Additionally, the standard deadline for issuing tax invoices has been extended to 14 business days.

Sources

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