Leave a Comment / News, United Arab Emirates
United_Arab_Emirates
united arab amirates

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 timelineAED 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 timelineAED 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 timelineAED 1,000 for each day of delay or part thereof

https://mof.gov.ae/wp-content/uploads/2025/11/Cabinet-Decision-Violations-and-Penalties-eInvoicing-…

Scroll to Top

Discover more from Docnova | All-in-One E-Compliance & E-Invoicing Platform

Subscribe now to keep reading and get access to the full archive.

Continue reading