UAE e-Invoicing 2025: Key Rules, Timelines, and Actions for Businesses Under MD 243 & 244

• UAE Ministry of Finance has mandated a national e-invoicing system via Ministerial Decisions 243/2025 and 244/2025, effective upon publication.
• Pilot and voluntary onboarding start 1 July 2026; mandatory adoption phases: businesses with revenue ≥ AED 50 million by 1 January 2027, others by 1 July 2027, government entities by 1 October 2027; B2C transactions deferred.
• Applies to most businesses in the UAE, with key exclusions (certain government, airline, and financial services).
• E-invoices and credit notes must be issued, transmitted, and reported within set timelines, with strict data residency and reporting requirements.
• System failures must be reported within two business days; all data must be stored in the UAE as per law.

Source: nrdoshi.ae

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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