- The UAE Cabinet issued Decision No. 106 of 2025, setting violations and penalties for the new e-invoicing system.
- E-invoicing and separate e-reporting to the UAE Federal Tax Authority are now mandatory, with legal definitions for electronic invoices, issuers, recipients, and system failures.
- The decision applies to breaches under the Tax Procedures Law but excludes voluntary e-invoicing users.
- Penalties include AED 5,000 per month for not implementing the system or appointing a service provider, and AED 100 per late e-invoice/credit note, capped at AED 5,000 per month.
Source: vatcalc.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.
Latest Posts in "United Arab Emirates"
- UAE Tax Agent Guide: Hiring, Roles, and EmaraTax Linking
- UAE Sets Phased Deadlines for Mandatory Electronic Invoicing
- UAE October 2026 E-Invoicing Guidelines: Key Updates
- UAE Updates Electronic Invoicing Guidelines with New Identification and Cross-Border Rules
- United Arab Emirates Sets E-Invoicing Deadlines for Businesses by Revenue Tier
