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UAE Cabinet Sets Penalties for Electronic Invoicing System Violations Under Decision No. 106 of 2025

  • Cabinet Decision No. 106 of 2025 sets administrative penalties for breaches of Electronic Invoicing System regulations.
  • The decision applies to violations under Federal Decree-Law No. 28 of 2022, excluding voluntary users of the system.
  • Penalties include AED 5,000 per month for failing to implement the system, AED 100 per invoice/credit note (up to AED 5,000/month) for late issuance/transmission, and AED 1,000 per day for delays in notifying authorities or service providers of system failures or data changes.

Source: docnova.ai

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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