The UAE Ministry of Finance issued Ministerial Decision No. 197 of 2026, granting temporary exemptions for intra-tax group transactions and lifting in-country data storage requirements. Businesses with revenue of AED 50 million or more must still appoint an accredited provider by 30 October 2026.
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.
The UAE Ministry of Finance has introduced amendments to its electronic invoicing regulations governing value-added tax filings. Key changes include a two-year exemption for intra-tax group transactions starting January 1, 2027, and the removal of local data storage mandates. Businesses with annual revenue of AED 50 million or more must appoint an accredited service provider by October 30.
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