UAE e-invoicing law, dated and quoted

Considerations for selecting an Accredited Service Provider (Ministry of Finance)

The questions the Ministry suggests a business asks before it chooses an accredited service provider.

Read the textLast read 4 November 2026

By considering these criteria, Businesses and Government Entities can make a more informed and strategic decision when selecting an ASP for their Electronic Invoicing services in the UAE.

UAE Electronic Invoice Mandatory Field Requirements, version 1.1 (28 October 2026)

The mandatory fields of an electronic tax invoice and of a commercial e-invoice; also who is in scope and the participant identifier.

Read the textLast read 4 November 2026

Electronic Invoicing is mandatory for any Person conducting Business in the UAE, regardless of their VAT registration status, unless specifically excluded as per Article 4 of MD No. 243 of 2025 and its amendments.

UAE Electronic Invoicing Guidelines, version 2.0 (26 October 2026)

How the system works: the five corners, exchange and reporting, the participant identifier, onboarding and the exclusions in practice.

Read the textLast read 4 November 2026

Upon successful validation of the Electronic Invoice, Corner 3 also reports Tax Data to Corner 5.

Cabinet Decision No. 173 of 2026 on e-invoicing violations and administrative penalties

The violations and administrative penalties of the e-invoicing system; it repeals Cabinet Decision No. 106 of 2025.

Read the textLast read 4 November 2026

AED 5,000 for the first instance in which the Issuer or Recipient commits the violation provided for in Paragraph (a) or Paragraph (b), or both; and AED 5,000 for each month or part thereof during which non-compliance continues following the commission of the violation provided for in Paragraph (a) or Paragraph (b), or both; provided that the total fines imposed do not exceed AED 50,000 within any period of (12) twelve consecutive months.

Cabinet Decision No. 106 of 2025 on the Violations and Administrative Penalties Resulting from Violation of the Legislation Regulating the Electronic Invoicing System shall be repealed, and any provision that contradicts or conflicts with the provisions of this Decision shall be repealed.

Ministerial Decision No. 197 of 2026 amending Ministerial Decision No. 243 of 2025

Amends MD 243/2025: new exclusions in its Article 4, with two 24-month windows.

Read the textLast read 4 November 2026

d) International transportation services in respect of goods, provided by an Airline, where an Airway Bill is issued for such services, provided that this exclusion shall apply only for a period of twenty-four (24) months from the date on which the Electronic Invoicing System becomes effective. f) Business Transactions carried out between Persons who are members of the same Tax Group, for a period of twenty-four (24) months starting from 1 January 2027.

Ministerial Decision No. 168 of 2026 on the eligibility criteria and accreditation procedure for service providers

Who may become an accredited service provider, how, and what each provider must give the businesses it serves.

Read the textLast read 4 November 2026

A Service Provider shall only provide, or continue to provide, Electronic Invoicing Services in the State after obtaining Accreditation in accordance with the provisions of this Decision.

the Service Provider shall be deemed to have fulfilled the self-declaration conditions where it submits the self-declaration form … declaring that it: … Is committed to providing (100) one hundred free eInvoice exchange and reporting services per annum to each End-User, commencing from the date of the signature of each End-User agreement.

Ministerial Decision No. 66 of 2026 amending Ministerial Decision No. 244 of 2025

Amends MD 244/2025: the date to appoint an ASP for revenue of AED 50 million or more.

Read the textLast read 4 November 2026

(a) A Person subject to the Electronic Invoicing System and whose Revenue is equal to or exceeds AED 50,000,000 shall appoint an Accredited Service Provider by 30 October 2026 and shall implement the Electronic Invoicing System by 1 January 2027. (b) A Person subject to the Electronic Invoicing System and whose Revenue is less than AED 50,000,000 shall appoint an Accredited Service Provider by 31 March 2027 and shall implement the Electronic Invoicing System by 1 July 2027. (c) A Government Entity shall appoint an Accredited Service Provider by 31 March 2027 and shall implement the Electronic Invoicing System by 1 October 2027.

Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System

The phases: who appoints an ASP and goes live when; business-to-consumer transactions stay outside until the Minister decides otherwise.

Read the textLast read 4 November 2026

Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System

The e-invoicing system itself: scope, accredited service providers, exchange and reporting, and your duties to your provider.

Read the textLast read 4 November 2026

The Issuer and the Recipient shall notify the appointed Accredited Service Provider in writing of any change to the data registered with the Authority pursuant to Clause 4 of Article 6 of the Cabinet Decision No. 74 of 2023 on the Executive Regulation of the Tax Procedures Law, within five (5) Business Days from receiving confirmation of the amendment by the Authority.