UAE Updates E-Invoicing Rules and Issues Guidance on Employee Expense Deductions
The UAE Ministry of Finance issued Ministerial Decision No. 197 of 2026, removing mandatory transaction pre-approvals and offering a two-year transitional exemption for internal cross-entity transactions under the Electronic Invoicing System. Concurrently, Federal Tax Authority Decision No. 17 of 2026 clarifies corporate tax and VAT rules for deductible employee expenses including transport, accommodation, and mobile devices.




