UAE Sets Fines for e-Invoicing Non-Compliance Under Cabinet Resolution No. (106) of 2025

• UAE Cabinet Resolution No. (106) of 2025 sets fines for non-compliance with the Electronic Invoicing System.
• Applies to all entities required to implement e-Invoicing under Ministerial Decision No. (243) of 2025; voluntary adopters are exempt until mandatory.
• Fines include: AED 5,000/month for not implementing the system or appointing a provider; AED 100 per late invoice or credit note (capped at AED 5,000/month each).
• Additional fines: AED 1,000/day for not notifying the Federal Tax Authority of system malfunctions or the service provider of data modifications.

Source: globalvatcompliance.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.

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