UAE: Ministry of Finance Amends E-Invoicing Regulations
The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026, amending Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System. The changes aim to clarify requirements and reduce operational burdens on businesses. The decision has been in force since 1 October 2026.
Key changes to UAE e-invoicing regulations:
- Tax Group exclusion: Transactions between members of the same VAT Tax Group will be treated as Excluded Transactions for 24 months starting 1 January 2027.
- Data storage (Article 11): Businesses must keep e-invoices, e-credit notes and related data for the period set by the Tax Procedures Law and provide them to the FTA on request. The requirement to store this data inside the UAE has been removed.
- System Failure provisions removed: Article 12 has been repealed, along with the obligation to notify the FTA of a system failure within two business days. The related definition in Article 1 has also been deleted.
Source: UAE Ministry of Finance — full announcement, 19 October 2026.
For ERP implementation, explore SAP e-invoicing integration.