The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026 amending executive provisions for the national e-invoicing system. The update introduces a 24-month temporary exemption for intra-tax group transactions starting January 1, 2027, and removes domestic data storage mandates.
The UAE Ministry of Finance has introduced amendments to its electronic invoicing regulations under Ministerial Decision No. 197 of 2026, relaxing compliance rules ahead of an October 30 deadline. Transactions between members of the same tax group will be temporarily excluded from e-invoicing for 24 months starting January 1, 2027. The revisions also remove the requirement to store e-invoicing records physically within the UAE and abolish the mandatory two-day notification rule for system failures.
Crowe reports that the UAE Federal Tax Authority is expected to increase scrutiny on related-party transfer pricing transactions as corporate tax compliance cycles advance. The firm emphasizes that compliance requires demonstrating commercial rationale, economic substance, and alignment with OECD principles. Businesses are advised to review documentation quality, benchmarking, and cross-border intercompany arrangements.
The UAE Ministry of Finance issued Ministerial Decision No. 197 of 2026 to update regulations for the national Electronic Invoicing System. The decision grants a 24-month exclusion for intra-tax group transactions from January 1, 2027, and removes in-country data storage and system failure reporting requirements. The amendments take effect retroactively from October 1, 2026.
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