UAE Ministry of Finance Issues Version 2.0 of Electronic Invoicing Guidelines

The UAE Ministry of Finance has published Version 2.0 of the UAE Electronic Invoicing Guidelines, integrating recent ministerial and cabinet decisions. The updated guidance withdraws mandatory local data storage requirements and establishes sector-specific compliance rules alongside distinct reporting fields for tax numbers.

Published October 28, 2026 Source: Alvarez & Marsal

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Issuing authority: UAE Ministry of Finance
Jurisdiction: United Arab Emirates
Publication date: October 26, 2026
Stage: Amendment
Official document: UAE Electronic Invoicing Guidelines Version 2.0
Official source: www.alvarezandmarsal.com

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The UAE Ministry of Finance published Version 2.0 of the UAE Electronic Invoicing Guidelines on October 26, 2026, providing operational updates and compliance clarifications for businesses across the country, according to an alert by Alvarez & Marsal.

The revised guidelines incorporate provisions from Ministerial Decision No. 168 of 2026 and Cabinet Decision No. 173 of 2026, which regulate service provider accreditation and administrative penalty frameworks.

Under the new guidance, the ministry has formally removed previous mandates requiring local data storage within the UAE. In addition, the document introduces sector-specific rules covering healthcare and insurance claims, advance payments, and newly formed corporate entities.

The updated framework also requires separate, non-interchangeable reporting fields for buyer Tax Identification Numbers and VAT registration numbers.