There isn’t yet a necessity in the UAE for electronic invoicing or electronic VAT reporting. However, a legislation on electronic transactions was published by the Federal Tax Authority (FTA). Regulations pertaining to electronic accounting, storage, and validation processes, such as document authorization and signing, are introduced by Federal Law No. 1 of 2006 on Electronic Commerce and Transactions. The legal system recognizes the use of electronic records, documents, and signatures.
Source: edicomgroup.com
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