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May 15, 2026

Issued by the Minister of State for Financial Affairs, this Decision establishes the implementation framework for the UAE's Electronic Invoicing System. It introduces a voluntary Pilot Programme commencing 1 July 2026 and allows for early adoption from the same date. As per Article 5, mandatory implementation is phased based on taxpayer revenue. Businesses with revenue exceeding AED 50 million must comply by 1 January 2027, while those below this threshold and Government Entities have later deadlines in 2027. The Decision also clarifies that Business-to-Consumer transactions are temporarily exempt from the system.

Implementation of the Electronic Invoicing System

Ministerial Decision No. 244 of 2025

Issued 2025 - (Effective from the Date of Publishing 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,
Ministerial Decision No. 243 on the Electronic Invoicing System.

Has decided:

Article 1 - Definitions

The words and expressions in this Decision shall have the same meanings specified in Ministerial Decision No. 243 of 2025 referred to above, and the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires:

Taxpayer Working Group	:	A group of Persons participating in the Pilot Programme, in accordance with this Decision.
Pilot Programme	:	A programme under which the Ministry and the Authority will establish a Taxpayer Working Group to be part of a pilot for the purposes of testing and implementing the Electronic Invoicing System under the supervision of the Ministry, in accordance with this Decision.
Accounting Period	:	The period for which the Person is required to prepare financial statements, in accordance with the applicable legislation in the State.
Business-to-Consumer Transaction	:	A Business Transaction conducted between a Person carrying on Business and a recipient who is a natural person not carrying on Business.
Revenue	:	The gross income earned by a Person during the most recent Accounting Period, based on the financial statements prepared in accordance with applicable legislation in the State or, if such financial statements are not available, based on other documentation acceptable to the Authority.

Article 2 - Scope of Application

This Decision applies to any Person subject to the Electronic Invoicing System in the State, any Person who implements the Electronic Invoicing System on a voluntary basis, and any other Person as may be determined by the Ministry.