UAE Electronic Invoicing Guidelines

Version V 2.0

Date: 26 October 2026

Contents

1. Scope of this guide ... 3
2. Highlights ... 3
3. Important terms ... 3
4. The benefits of the Electronic Invoicing System ... 9
5. UAE Electronic Invoicing framework ... 10
6. The scope of Electronic Invoicing ... 14
7. Exclusions from Electronic Invoicing ... 18
8. Phased implementation ... 20
9. Getting ready for Electronic Invoicing ... 22
10. Electronic Invoice categories, special scenarios and tax codes ... 24
11. Penalties ... 34
12. Electronic Invoice samples ... 35
13. Appendix 1: Getting Ready for Electronic Invoicing ... 40
14. Appendix 2 - Electronic Invoicing readiness checklist ... 44
15. Appendix 3 - Roles and responsibilities ... 46
16. Appendix 4 - Further guidance in respect of storage obligations under Article 11 of Ministerial Decision No. 243 of 2025 and its amendments ... 49
17. Appendix 5 – Advance Payments and Retention Clarification ... 51
18. Appendix 6 -Clarifications on Taxpayer Identification, Buyer Identification and Invoice Classification ... 54

1. Scope of this guide

1.1. Who this guide is intended for

• Commercial businesses
• Government Entities
• Tax and technology advisors

1.2. Purpose

This guide is intended to help the reader...