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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.

Electronic Invoicing System

Ministerial Decision No. 243 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.

Has decided:

Article 1 - Definitions

The following words and expressions shall have the meanings assigned against each, unless the context requires otherwise: