UAE Amends E-Invoicing Rules With Tax Group Exclusion and Storage Changes
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.




