Policy & Legal Updates
UAE Amends E-Invoicing Rules for Tax Groups and Overseas Data Storage
The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026 to update the national electronic invoicing framework. The amendment provides a 24-month temporary exclusion for intra-tax group transactions and eliminates the mandate to store invoicing data exclusively within the UAE. Core rollout timelines remain unchanged, requiring businesses with revenue of AED 50 million or more to appoint an Accredited Service Provider by October 30, 2026.
