UAE Ministry of Finance Issues Nationwide Electronic Invoicing Guidelines for Businesses

• The UAE Ministry of Finance has released Electronic Invoicing Guidelines effective from 23 February 2026.
• The guidelines establish mandatory e-invoicing compliance for a wide range of businesses in or dealing with the UAE.
• Obligations apply to UAE-established entities, Free Zone companies, and non-resident persons.
• Electronic invoices are required even for exempt and out-of-scope business transactions.
• The guidelines are particularly relevant for multi-jurisdictional groups and Free Zone structures.

Source: bakermckenzie.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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