UAE Amends E-Invoicing Regulations to Ease Compliance for Corporate Groups

The UAE Ministry of Finance has introduced amendments to its electronic invoicing framework under Ministerial Decision No. 197 of 2026, aimed at reducing the compliance burden on businesses operating in the country.

Under the revised rules, transactions between entities belonging to the same tax group receive a temporary 24-month exclusion commencing January 1, 2027. In addition, the decision eliminates the previous requirement that electronic invoices and credit notes must be stored physically inside the UAE, pivoting compliance requirements toward data accessibility and standard records retention.

Large enterprises with annual revenues of AED 50 million or higher face an approaching October 30 deadline to appoint an accredited service provider. According to finance ministry officials, the regulatory changes are designed to provide corporate groups with operational flexibility ahead of mandatory rollout phases.