Understand the policies, laws and regulations shaping business across China and the UAE.
Business registration · Investment · Taxation · Customs · Trade · Financial regulation · Employment · Visas · Free-zone policies. Every update identifies the issuing authority, jurisdiction, publication date, effective date and official source.
The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026, amending earlier regulations on the Electronic Invoicing System to ease business compliance. Key changes include a 24-month exemption for intra-tax group transactions starting January 1, 2027, and the removal of the requirement to store electronic invoice data inside the UAE. The amendments took effect retroactively from October 1, 2026, ahead of an upcoming October 30 deadline for large firms to appoint accredited service providers.
The UAE Ministry of Finance has eased key e-invoicing requirements through Ministerial Decision No. 197 of 2026, which took effect on October 1. The updates introduce a 24-month exemption for transactions within tax groups, remove the local data storage requirement, and abolish a two-day system failure reporting rule. The ministry aims to reduce compliance burdens and allow companies time to prepare IT infrastructure.
A legal analysis by Mishcon de Reya highlights three key 2026 regulatory updates that expand UAE structuring vehicles for private investors. The reforms include the DIFC Variable Capital Company regime introduced in February, relaxed DIFC Prescribed Company eligibility in July, and the removal of ADGM's SPV regional nexus rule in September. The firm notes that Corporate Service Provider requirements remain mandatory for non-exempt entities.
Dubai International Financial Centre, Abu Dhabi Global Market
The UAE Ministry of Finance has introduced updated e-invoicing regulations that replace preliminary service provider approvals with a direct accreditation process. The revised framework took effect on October 1, 2026, ahead of the January 2027 mandatory rollout, introducing 24-month relief for intra-tax group transactions and permitting overseas data storage.
Ministry of Finance
United Arab Emirates
Effective October 1, 2026
Final rule
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