UAE Ministry of Finance releases e-invoicing guidelines

The Ministry of Finance published e-invoicing guidelines

• On February 23, 2026, the Ministry of Finance released electronic invoicing guidelines outlining the implementation timelines, scope, and obligations for e-invoicing and e-reporting in the UAE, emphasizing that voluntary adherence is permitted before the mandated go-live date of January 1, 2027, for large entities.
• Key clarifications include that electronic invoices and credit notes can be archived abroad under specific conditions, administrative exceptions for VAT invoices do not apply to e-invoices, and a 24-month grace period will suspend e-invoicing obligations for intra-group transactions.
• The guidelines also state that suppliers must issue regular Tax Invoices alongside electronic ones for buyers not yet onboarded to the e-invoicing system, and they highlight that the e-invoicing scope encompasses a wide range of transactions, including exempt and zero-rated supplies, urging all in-scope entities to prepare accordingly.

Source Pagero

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• The UAE Ministry of Finance released e-invoicing guidelines on February 23, 2026, detailing the operational and technical framework for businesses and government entities as they prepare for the phased implementation of e-invoicing starting July 1, 2026, including a 24-month grace period for intra-VAT group transactions.
• Key provisions include the allowance for data storage outside the UAE, the requirement for suppliers to issue both traditional and electronic invoices during the transition, and specific rules for nonresident suppliers and self-billing arrangements, ensuring compliance with VAT regulations.
• The guidelines emphasize the importance of early readiness assessments for businesses to identify e-invoicing requirements, gaps, and necessary remediation steps, marking a significant step towards a fully digital invoicing ecosystem in the UAE.

Source EY

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Briefing document & Podcast: UAE E-Invoicing: VAT Compliance, Timelines, and Requirements – VATupdate

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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