The recent amendment to VAT Executive Regulations Articles 59 and 60 mandates that tax invoices and credit notes must now align with the Electronic Invoicing System (EIS). Once a business is included in the EIS, either voluntarily or mandatorily, it must issue full standard e-invoices and e-credit notes via the system, overriding previous exceptions like the use of simplified invoices or those for wholly zero-rated supplies. The legacy rules for invoices and credit notes will remain in effect until a business’s specific phase begins or they voluntarily opt in. The phased rollout of the EIS starts in July 2026, with the largest taxpayers (AED 50M+ revenue) going live by January 1, 2027, followed by later waves during 2027.
Source: premier-brains.com
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.
Latest Posts in "United Arab Emirates"
- UAE Ministry of Finance Announces VAT Law Amendments Effective January 2026 to Enhance Compliance
- UAE Cabinet Sets Penalties for Electronic Invoicing System Violations Under Decision No. 106 of 2025
- UAE E-Invoicing: What It Means, Deadlines, and a Practical Roadmap for Finance Teams
- UAE Announces Major VAT Amendments Effective January 2026, Introducing New Compliance and Refund Rules
- UAE Cabinet Decision No. 106 of 2025: Penalties for E-Invoicing Non-Compliance
