The 6 UAE laws, decisions and regulations on e-invoicing in the Polaris Legal Library, each summarised from the official text with status, key provisions and penalties.
Ministerial Decision No. 197 of 2026 Amending Certain Provisions of Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System
From 1 October 2026 revises the e-invoicing system decision: replaces the Accredited Service Provider definition, adds Tax Group and Taxable Person definitions, deletes the System Failure definition, replaces Article 4 on exclusions, Article 6(5) and Article 11, and repeals Article 12.
Ministerial Decision No. 66 of 2026 Amending Certain Provisions of Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
Replaces paragraph (a) of Article 5(1) of the implementation decision: businesses with annual revenue of AED 50 million or more now have until 30 October 2026 to appoint an Accredited Service Provider, while the 1 January 2027 go-live date for that group is unchanged; in force the day after publication.
Cabinet Decision No. 106 of 2025 on the Violations and Administrative Penalties Resulting from the Violation of the Legislation Regulating the Electronic Invoicing System
Fixes the penalties for e-invoicing breaches: AED 5,000 for each month of delay in implementing the system, including failing to appoint an Accredited Service Provider on time, and AED 100 per electronic invoice or credit note not issued and transmitted on time, capped at AED 5,000 per calendar month.
Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System
Defines the scope of the Electronic Invoicing System: every person conducting business in the UAE must issue and transmit electronic invoices and credit notes through an Accredited Service Provider, which issuers and recipients must both appoint, with exclusions for sovereign government activities, certain airline services and exempt or zero-rated financial services; amended by Ministerial Decision No. 197 of 2026.
Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
Sets the e-invoicing roll-out: pilot from 1 July 2026; businesses with revenue of AED 50 million or more appoint an Accredited Service Provider (by 30 October 2026 under Ministerial Decision No. 66 of 2026) and go live by 1 January 2027; smaller businesses appoint by 31 March 2027 and go live by 1 July 2027; government entities by October 2027.
Federal Decree-Law No. 16 of 2024 Amending Some Provisions of Federal Decree-Law No. 8 of 2017 on Value Added Tax
Inserts the legal basis for e-invoicing into the VAT Law: new definitions of the Electronic Invoicing System, electronic invoice and electronic credit note, revised definitions of tax invoice, tax credit note and non-resident person, and replacement of Articles 55, 65, 70 and parts of 76 on tax invoices, credit notes and record keeping; effective thirty days after Official Gazette publication.
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