Note: This Decision has not been published yet in the Official Gazette.
Minister of State for Financial Affairs
- having reviewed the Constitution,
- Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
- Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments.
- Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments.
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,
- Ministerial Decision No. 64 of 2025 on the Eligibility Criteria and Accreditation Procedure for Service Providers under the Electronic Invoicing System, and its amendments;
has decided:
Article 1 - Definitions
For the purposes of applying the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:
State: United Arab Emirates.
Ministry: ...