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UAE Ministry of Finance Introduces Key Amendments to E-Invoicing System Rules

The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026, updating the executive rules for the Electronic Invoicing System with effect from October 1, 2026. The amendments eliminate the local data storage requirement and remove mandatory two-day failure notifications to tax authorities. A 24-month temporary exclusion is also introduced for transactions between members of the same tax group starting January 1, 2027.

Issuing authority
Ministry of Finance
Jurisdiction
United Arab Emirates
Effective date
October 1, 2026
Stage
Amendment
Official document
Ministerial Decision No. 197 of 2026
Illustration: UAE Ministry of Finance Introduces Key Amendments to E-Invoicing System Rules
Illustration

The UAE Ministry of Finance issued Ministerial Decision No. 197 of 2026, amending the executive rules of the Electronic Invoicing System with effect from October 1, 2026, Arabian Business reported.

The decision introduces a 24-month temporary exclusion starting January 1, 2027, for business transactions between members belonging to the same tax group.

Under amendments to Article 11, the decision eliminates the requirement that electronic invoices, credit notes, and associated data must be physically stored within the UAE.

Additionally, the amendment repeals Article 12, removing the previous rule requiring businesses to notify the Federal Tax Authority of an electronic invoicing system failure within two business days.

Businesses with an annual revenue of AED 50 million or more remain required to appoint an accredited service provider before the end of October.

Sources

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