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UAE Ministry of Finance Amends National Electronic Invoicing Regulations

The UAE Ministry of Finance issued Ministerial Decision No. 197 of 2026, updating the national electronic invoicing framework. The amendments grant a temporary 24-month exclusion for intra-tax group transactions, permit offshore data storage, and extend issuance timelines.

Issuing authority
Ministry of Finance
Jurisdiction
United Arab Emirates
Effective date
January 1, 2027
Stage
Amendment
Official document
Ministerial Decision No. 197 of 2026
Official source
uecn.org
Photo: UECN

The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026, introducing targeted amendments to the country's national electronic invoicing framework.

Under the updated regulations, commercial transactions between members belonging to the same VAT Tax Group are granted a temporary 24-month exclusion starting 1 January 2027.

The decision also eliminates the requirement to physically store electronic invoices and credit note records within the UAE, allowing compliant offshore data storage.

Additionally, the update repeals the obligation to report system failures within two business days and extends the standard invoice issuance timeframe to 14 business days.

Sources

  • UECN · 2026-10-23

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