On October 19, 2026, the United Arab Emirates (UAE) Ministry of Finance announced amendments to the e-invoicing regulations through Ministerial Decision No. 197 of 2026. The decision amends Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System, effective from October 1, 2026.
Issuance deadline
Issuers must transmit the electronic invoice or electronic credit note through the Electronic Invoicing System within 14 Business Days. The period starts on the earlier of the transaction date or the date payment is received. Issuers registered for value added tax (VAT) continue to follow the timeline in the VAT law.
Tax Group exclusion
Transactions between members of the same Tax Group are excluded from e-invoicing for 24 months, starting January 1, 2027. A Tax Group is two or more persons registered as one taxable person for VAT purposes. Tax Group members should confirm how the exclusion applies to their intragroup transactions before January 1, 2027.
Data storage
The decision removes the requirement to store electronic invoices, electronic credit notes, and associated data within the UAE. Persons subject to the system must still retain these records for the period set by the Tax Procedures Law. They must also provide the records to the Federal Tax Authority (FTA) on request.
System Failure
Issuers and Recipients no longer need to notify the FTA of a System Failure. The decision repeals the previous requirement to do so within two Business Days.
For future updates on the UAE and similar developments in other countries, follow the Sovos Regulatory Analysis page.
