UAE Ministry of Finance Amends National E-Invoicing System Regulatory Framework

The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026, introducing amendments to the regulatory framework governing the national Electronic Invoicing System, according to Gulf Business.

Under the revised rules, transactions between business entities belonging to the same tax group are granted a temporary 24-month exclusion starting on January 1, 2027.

The decision also amends Article 11 to remove the requirement for storing electronic invoices and credit notes inside the UAE, permitting companies to keep records abroad as long as they are accessible to the Federal Tax Authority. Furthermore, the ministry repealed Article 12, which previously required companies to report system failures to tax authorities within two business days.

According to the report, the amendments took effect retroactively from October 1, 2026, with the stated aim of easing operational compliance burdens for large enterprises ahead of implementation deadlines.