UAE E-Invoicing: Ministerial Decisions No. 243 & 244 of 2025

Overview

The UAE Ministry of Finance has issued Ministerial Decisions No. 243 and 244 of 2025, establishing the legal framework and implementation roadmap for the Electronic Invoicing (e-invoicing) system.

Key Highlights of the decision are mentioned below:

Transaction exclusions

The following business transactions would be excluded from the scope of e-invoicing

• Government Entities: Transactions in a sovereign capacity (not competing with private sector operations)
• International passenger transport services with electronic tickets and ancillary airline services with electronic miscellaneous document
• International transport services with airway bills, excluded for a temporary period of 24 months.
• Financial Services: Exempt or zero-rated transactions.

Implementation timelines

The e-invoicing will be implemented in following phases:

Selected companies may be asked to participate in the Pilot Programme from 1 July 2026.

Any business can start voluntary e-invoicing from 1 July 2026

Technical and Reporting Obligations

• E-invoices and credit notes must be issued within 14 days of the business transaction.
• All documents must be reported to the Federal Tax Authority (FTA) within prescribed timelines.
• E-invoice data must be stored within the UAE.
• Any technical failures must be reported to FTA within 2 business days
• Any amendments of registered data must be notified to ASP within 5 business days.

Special provisions:

• B2C transactions are currently excluded until further notice.
• Clarifications provided for credit notes, self-billing and billing by agents.

Accredited Service Providers (ASPs)

• The Ministry has released a list of pre-approved ASPs, which will be updated regularly to allow businesses flexibility in selecting service providers.

Conclusion:

Ministerial Decisions No. 243 and 244 provide clarity and structure to the UAE e-invoicing system. The phased rollout, voluntary adoption, and pilot programme allow businesses to prepare strategically and ensure compliance. Businesses are advised to conduct impact assessments and align internal systems ahead of implementation deadlines.

Andersen UAE offers advisory services, impact assessments, and system integration support to help businesses transition to e-invoicing efficiently and confidently.

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