UAE: New Penalties for E-Invoicing System Violations
Cabinet Decision No. 106 of 2025 Sets Administrative Penalties for Electronic Invoicing System Breaches
The Cabinet has issued Decision No. 106 of 2025 concerning the violations and administrative penalties resulting from the breach of legislation regulating the Electronic Invoicing System12.
The provisions of this decision apply to violations of the legislation regulating the Electronic Invoicing System, in accordance with Federal Decree-Law No. 28 of 202213. Importantly, the decision will not apply to persons who voluntarily issue, transmit, share, exchange, or report Electronic Invoices and Electronic Credit Notes14.
Key Violations and Administrative Penalties Established:
| Violation (Summary) | Administrative Penalty Amount |
|---|---|
| Failure by the Issuer to implement the Electronic Invoicing System (including appointing an Accredited Service Provider) | AED 5,000 in case of delay for each month or part thereof |
| Failure by the Issuer to issue and transmit an Electronic Invoice or Electronic Credit Note to the Recipient within the prescribed timeline | AED 100 for each Invoice/Credit Note (up to a maximum of AED 5,000 per calendar month) |
| Failure by the Issuer or Recipient to notify the Authority of aSystem Failure within the prescribed timeline | AED 1,000 for each day of delay or part thereof |
| Failure by the Issuer or Recipient to notify the appointed Accredited Service Provider of changes to registered data within the prescribed timeline | AED 1,000 for each day of delay or part thereof |
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