UAE Updates E-Invoicing Rules Ahead of Mandatory Rollout in January 2027

The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026, revising the regulatory framework for the corporate electronic invoicing system ahead of its mandatory rollout, according to VATfaqs.

Under the amended provisions, VAT-registered businesses must issue and transmit tax invoices and credit notes within 14 business days following the completion of a transaction. The decision also eliminates the requirement for companies to store electronic invoice data strictly on local servers within the UAE, provided the records remain retained and accessible for inspections by the Federal Tax Authority.

Additionally, the regulation establishes a 24-month temporary exclusion for intra-group transactions conducted between members of registered VAT groups, taking effect from 1 January 2027. The amendment also removes a previous rule that obliged businesses to report technical system outages to tax authorities within two working days.