DUBAI – The UAE Ministry of Finance has introduced amendments to its electronic invoicing regulations, giving businesses greater flexibility in managing tax records and easing compliance requirements.
Ministerial Decision No. 197 of 2026 amends Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System. The changes took effect on October 1, 2026.
Under the amendments, transactions between companies belonging to the same Tax Group will be treated as excluded transactions for 24 months from January 1, 2027, providing businesses with additional time to adapt to the new system.
The revised rules also remove the requirement for electronic invoices, credit notes and related data to be stored within the UAE.
Businesses covered by the system must still retain these records for the period prescribed under the Tax Procedures Law and make them available to the Federal Tax Authority upon request.
The ministry has also repealed Article 12, which dealt with system failures, and removed the related definition from Article 1. This eliminates the specific requirement to notify the Federal Tax Authority within two business days of a system failure.
The Ministry of Finance said the amendments are intended to reduce operational burdens, improve flexibility and support a business-friendly regulatory environment while maintaining tax compliance requirements.
The changes form part of the UAE’s ongoing efforts to facilitate business operations as companies prepare for the implementation of the electronic invoicing system.
Source: Emirates News Agency (WAM)
