NOT IN FORCE. This decision is not 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.
− Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,
− Ministerial Decision No. 64 of 2025 on the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System.
Has decided:
The following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:
State: United Arab Emirates.
Ministry: Ministry of Finance.
Minister: Minister of Finance.
Authority: Federal Tax Authority.
Government Entit...