Policy & Legal Updates
UAE Revises Electronic Invoicing Rules via Ministerial Decision No. 197 of 2026
The UAE Ministry of Finance issued Ministerial Decision No. 197 of 2026, introducing targeted amendments to the national electronic invoicing regime. The updates grant a temporary 24-month exclusion for intra-VAT Tax Group transactions starting 1 January 2027 and eliminate the mandate for domestic physical data storage. Additionally, the standard invoice issuance timeframe has been extended to 14 business days, and the two-day system failure reporting rule was repealed.
