UAE Electronic Invoicing Guidelines

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 readers understand the UAE Electronic Invoicing rules and the impact that they will have on existing processes. This document should be read in conjunction with the following: 

- Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System (“MD No. 243 of 2025”). 

- Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System (“MD No. 244 of 2025”). 

- Ministerial Decision No. 64 of 2025 on the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System (“MD No. 64 of 2025”). 

- Cabinet Decision No. 106 of 2025 on the Violations and Administrative Penalties Resulting from Violation of the Legislation Regulating the Electronic Invoicing System (“CD No. 106 of 2025”). 

For more details on Electronic Invoicing in the UAE, please refer to the Ministry of Finance website. 

2. Highlights 

- Electronic Invoicing is mandatory for any Person conducting Business in the UAE...