- 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
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



