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UAE amends e-invoicing rules ahead of compliance deadline

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.

Issuing authority
UAE Ministry of Finance
Jurisdiction
United Arab Emirates
Publication date
October 19, 2026
Effective date
October 1, 2026
Stage
Amendment
Official document
Ministerial Decision No. 197 of 2026
Illustration: A modern corporate office desk in Dubai with an open laptop displaying financial spreadsheets, a digital tablet showing enterprise softw
Illustration

The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026, introducing amendments to executive provisions governing the national electronic invoicing system, according to The National.

Under the revised rules, transactions between corporate entities belonging to the same tax group are temporarily exempt from e-invoicing mandates for 24 months starting January 1, 2027. Additionally, the decision eliminates the requirement to physically store electronic invoices, credit notes, and associated financial data inside the UAE, prioritizing record retention and accessibility for the Federal Tax Authority.

The ministry has also abolished the obligation for businesses to report technical system failures to the tax authority within two business days.

The amendments took effect retroactively from October 1, 2026. This comes ahead of the October 30 deadline requiring companies with annual revenues of Dh50 million ($13.6 million) or more to contract an accredited service provider.

Sources

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