- 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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