Ministerial Decision No. 197 of 2026 Concerning the amendment of certain provisions of Ministerial Decision No. 243 of 2025 on the E-invoicing system

Minister of State for Financial Affairs:

• having reviewed the Constitution،
• and Federal Law No. 1 of 1972 concerning the remit of Ministries and the powers of Ministers, as amended,
• Pursuant to Ministerial Decision No. 243 of 2025 On the E-invoicing system,

Has decided

Article 1

Article 1 of the aforementioned Ministerial Decision No. 243 of 2025 is amended as follows:

1. The definition of “authorised service provider” is replaced by the following:

Accredited service provider: A service provider that has been accredited to provide e-invoicing services in the State, in accordance with the legislation governing the e-invoicing system.

2. The following definitions are added:

Tax Group: Two or more persons registered for tax purposes with the Authority as a single taxable person in accordance with the provisions of the Value Added Tax Law. Taxable person: any person who is registered or required to register for tax purposes in accordance with Tax Law.

3. The definition of ‘system failure’ shall be abrogated.

Article 2

The text of Article 4,...