UAE Updates Electronic Invoicing Guidelines with New Identification and Cross-Border Rules

• The UAE Ministry of Finance issued version 2.0 of the Electronic Invoicing Guidelines, updating references to Ministerial Decision No. 197 of 2026 and reflecting related legislative changes.
• The guidelines clarify data storage rules by removing the “within the state” wording, and require newly established in-scope persons to appoint an Accredited Service Provider and complete onboarding before issuing e-invoices.
• Additional guidance was added for healthcare insurance claims and advance payments.
• New Appendix 6 clarifies taxpayer and buyer identification: use VAT TRN, TIN, or Corporate Tax TRN for sellers as applicable, and use a foreign Tax Identification Number for foreign buyers outside the UAE e-invoicing framework.
• Invoice coding guidance was tightened: code 480 applies only to supplies wholly outside the scope of UAE VAT, while code 380 is for UAE tax invoices where VAT applies; a transaction is not an export solely because the buyer is outside the UAE.

Source: p2pnetwork.org

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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