This article empowers the Minister to issue the necessary decisions for implementing the UAE's Electronic Invoicing System. It grants the Minister the authority to determine the system's effective dates, specific requirements, and all associated provisions. The Minister is also responsible for establishing the controls, rules, and procedures related to its implementation. The article clarifies that any person designated by the Minister shall be subject to the requirements of the Electronic Invoicing System. As per footnotes, this provision was added by Federal Decree-Law No. 17 of 2024 and is effective from 30 October 2024.