UAE Introduces New Electronic Invoicing System with Ministerial Decision No. 243 of 2025

• UAE Ministry of Finance issued Ministerial Decision No. 243 of 2025 on September 29, 2025
• Introduces rules for the Electronic Invoicing System
• Complements Cabinet Decision No. 100 of 2025 and builds on Ministerial Decision No. 64 of 2025
• Establishes framework for phased transition to e-invoicing starting July 2026
• Applies to all business transactions in the UAE unless excluded
• Exclusions include sovereign activities, certain international transport services, and selected financial services
• MoF may introduce further exclusions
• Voluntary adoption allowed but full compliance required once opted in
• Issuers and recipients must appoint accredited service providers
• Providers facilitate issuance, transmission, and exchange of electronic invoices and credit notes
• Timely reporting to the Federal Tax Authority is required
• Invoices and credit notes must meet MoF specifications
• Data must be stored in the UAE in compliance with the Tax Procedures Law
• FTA can access, process, and share information under international arrangements
• Flexibility for agents to issue invoices and self-billing for VAT-registered parties
• Technical failures must be reported to the FTA within two business days
• Repeals inconsistent provisions and took effect upon publication in the Official Gazette

Source: mailchi.mp

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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