Issued by the Minister of State for Financial Affairs, this Decision establishes the comprehensive framework for the UAE's Electronic Invoicing System. It defines the scope of its application to businesses, specifying obligations for issuing, transmitting, and processing electronic invoices and credit notes. Key articles detail Excluded Persons and Transactions, such as certain government and financial services. The Decision mandates the appointment of an Accredited Service Provider for all transactions and sets timelines for reporting. This measure operationalises modern tax compliance, supplementing the record-keeping and invoicing requirements stipulated in Federal Decree-Law No. 8 of 2017 on Value Added Tax.