# Ministerial Decision No. 197 of 2026 Amending certain provisions of Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System - Source page: https://solvefortax.com/legislation/297 - Topic: E-Invoicing - Type: Ministerial Decision - Status: Active - Chapter: VIII. Special and Transitional Rules - Effective: 1 October 2026 - Official PDF: https://solvefortax.com/api/pdfs/Ministerial-Decision-No.-197-of-2026-Amending-Certain-Provisions-of-Ministerial-Decision-No.-243-of-2025-on-the-Electronic-Invoicing-System-En.pdf - Publisher: Solve for Tax, UAE Tax Law Library (https://solvefortax.com/) ## Summary This Ministerial Decision amends specific provisions of Ministerial Decision No. 243 of 2025 concerning the Electronic Invoicing System in the UAE. The amendments refine key definitions, including replacing the definition of 'Accredited Service Provider' and adding new definitions for 'Tax Group' and 'Taxable Person', while deleting the definition of 'System Failure'. The Decision expands the list of Excluded Transactions to include government sovereign transactions, airline passenger and cargo transportation services (with a 24-month temporary exclusion for airway bills), exempt or zero-rated financial services, and critically, intra-Tax Group transactions for a 24-month period starting 1 January 2027. It extends the timeframe for issuing and transmitting Electronic Invoices and Credit Notes from the Date of Business Transaction to fourteen (14) Business Days. The Decision also modifies storage requirements to align with the Tax Procedures Law and repeals Article 12 of the original Decision. The amendments provide greater flexibility for voluntary compliance while maintaining mandatory requirements for those who opt in, excluding them only from violations and administrative penalties provisions. ## Key points • Amends Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System • Redefines 'Accredited Service Provider' as a Service Provider granted Accreditation to provide Electronic Invoicing Services in accordance with legislation regulating the Electronic Invoicing System • Adds definition of 'Tax Group' as two or more Persons registered with the Authority as a single Taxable Person under VAT Law • Adds definition of 'Taxable Person' as each Person registered or obligated to be registered for Tax purposes under VAT Law • Deletes the definition of 'System Failure' • Excludes Business Transactions conducted by Government Entities in sovereign capacity not competing with private sector under VAT Law • Excludes international passenger transportation services by Airlines via Aircraft where Electronic Tickets are issued • Excludes ancillary services to passengers by Airlines where Electronic Miscellaneous Documents are issued • Excludes international goods transportation services by Airlines where Airway Bills are issued, for a temporary period of twenty-four (24) months from the date the Electronic Invoicing System becomes effective • Excludes financial services exempt from VAT or subject to zero rate under Article 42 of the VAT Executive Regulation • Excludes Business Transactions between members of the same Tax Group for twenty-four (24) months starting from 1 January 2027 • Minister retains authority to determine other Excluded Transactions and Excluded Persons or categories • Persons may voluntarily issue, transmit, share, exchange and report Electronic Invoices for excluded transactions, in which case all provisions apply mandatorily except violations and administrative penalties • Electronic Invoices or Electronic Credit Notes must be issued and transmitted within fourteen (14) Business Days from the Date of Business Transaction • Persons subject to the Electronic Invoicing System must retain all Electronic Invoices, Electronic Credit Notes and associated data for the period prescribed under Tax Procedures Law • Records must be capable of being produced to the Authority upon request • Repeals Article 12 of Ministerial Decision No. 243 of 2025 • Decision comes into force on 1 October 2026 • Issued by Mohammed bin Hadi Al Husseini, Minister of State for Financial Affairs ## This document relies on - [Ministerial Decision No. 243 of 2025 on The Electronic Invoicing System](https://solvefortax.com/legislation/63) (amends) - [Federal Decree-Law No. 8 of 2017 on Value Added Tax and amendments](https://solvefortax.com/legislation/127) (refers to) - [Cabinet Decision No. 52 of 2017 - The Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax](https://solvefortax.com/legislation/129) (refers to) - [Federal Decree-Law No. 28 of 2022 on Tax Procedures](https://solvefortax.com/legislation/72) (refers to) ## Full text CONFIDENTIAL logo: United Arab Emirates Ministry of Finance ## Ministerial Decision No. (197) of 2026 ## Amending certain provisions of Ministerial Decision No. (243) of 2025 on the Electronic Invoicing System **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, - Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System, **Has decided:** ### Article One Article (1) of the aforementioned Ministerial Decision No. (243) of 2025 shall be amended as follows: 1. The definition of "Accredited Service Provider" shall be replaced by the following definition: **Accredited Service Provider** : A Service Provider that is granted Accreditation to provide Electronic Invoicing Services in the State, in accordance with the legislation regulating the Electronic Invoicing System. 2. The following definitions shall be added: **Tax Group** : Two or more Persons registered with the Authority for Tax purposes as a single Taxable Person in accordance with the provisions of the VAT Law. **Taxable Person** : Each Person that is registered or obligated to be registered for Tax purposes under the VAT Law. 3. The definition of "System Failure" shall be deleted. ### Article Two The text of Article (4), Clause (5) of Article (6) and Article (11) of the aforementioned Ministerial Decision No. (243) of 2025 shall be replaced by the following texts: **Article (4) – Exclusions** 1. The following Business Transactions shall be considered as Excluded Transactions: a) Any Business Transactions conducted by Government Entities in a sovereign capacity, and which are not in competition with the private sector, in accordance with the VAT Law. TEL +971 2 6726000 • هاتف FAX +971 2 6713333 • فاكس ABU DHABI, UNITED ARAB EMIRATES أبوظبي، الإمارات العربية المتحدة P.O. BOX 433 • ص.ب. TEL +971 4 3939000 • هاتف FAX +971 4 3939090 • فاكس DUBAI, UNITED ARAB EMIRATES دبي، الإمارات العربية المتحدة P.O. BOX 1565 • ص.ب. www.mof.gov.ae --- UNITED ARAB EMIRATES MINISTRY OF FINANCE OFFICE OF THE MINISTER logo: Emblem of the United Arab Emirates الإمارات العربية المتحدة وزارة المالية مكتب الوزير b) International passenger transportation services provided by an Airline via an Aircraft, where an Electronic Ticket is issued to the passengers. c) Any services provided directly to the passengers by an Airline, that are ancillary to the services mentioned in paragraph (b) of this Article, where an Electronic Miscellaneous Document is issued for such services. d) International transportation services in respect of goods, provided by an Airline, where an Airway Bill is issued for such services, provided that this exclusion shall apply only for a period of twenty-four (24) months from the date on which the Electronic Invoicing System becomes effective. e) Financial services that are exempt from VAT or subject to VAT at the zero rate, in accordance with Article 42 of the VAT Executive Regulation. f) Business Transactions carried out between Persons who are members of the same Tax Group, for a period of twenty-four (24) months starting from 1 January 2027. g) Any other Business Transaction as may be determined by the Minister. 2. The Excluded Persons or category of Excluded Persons shall be determined by a decision issued by the Minister. 3. Notwithstanding the exclusions under Clauses 1 and 2 of this Article, a Person may voluntarily issue, transmit, share, exchange and report Electronic Invoices and Electronic Credit Notes for Business Transactions. In such case, the provisions of this Decision and all related decisions regarding the Electronic Invoicing System shall apply to them mandatorily, except the decisions related to the violations and administrative penalties. ### Clause (5) – Article (6) 5. Subject to Clause 4 of this Article, the Electronic Invoice or Electronic Credit Note referred to under Clauses 1 and 2 of this Article, must be issued and transmitted by the Issuer through the Electronic Invoicing System within fourteen (14) Business Days from the Date of Business Transaction. ### Article (11) – Storage of Electronic Invoices and Electronic Credit Notes Data Any Person subject to the Electronic Invoicing System shall retain all Electronic Invoices, Electronic Credit Notes, and any associated data for the period prescribed under the Tax Procedures Law and shall ensure that such records are capable of being produced to the Authority upon request. ### Article Three Article (12) of the aforementioned Ministerial Decision No. 243 of 2025 shall be repealed. ### Article Four **CONFIDENTIAL** TEL +971 2 6726000 هاتف • FAX +971 2 6713333 فاكس • ABU DHABI, UNITED ARAB EMIRATES أبوظبي، الإمارات العربية المتحدة • P.O. BOX 433 ص.ب. TEL +971 4 3939000 هاتف • FAX +971 4 3939090 فاكس • DUBAI, UNITED ARAB EMIRATES دبي، الإمارات العربية المتحدة • P.O. BOX 1565 ص.ب. www.mof.gov.ae --- logo: United Arab Emirates Ministry of Finance Office of the Minister This decision shall be published in the Official Gazette and shall come into force on 01 October 2026. **Mohammed bin Hadi Al Husseini** **Minister of State for Financial Affairs** Issued: Date: // 1448 Corresponding to: // 2026 CONFIDENTIAL TEL +971 2 6726000 هاتف • FAX +971 2 6713333 فاكس • ABU DHABI, UNITED ARAB EMIRATES الإمارات العربية المتحدة • P.O. BOX 433 .ص.ب TEL +971 4 3939000 هاتف • FAX +971 4 3939090 فاكس • DUBAI, UNITED ARAB EMIRATES دبي، الإمارات العربية المتحدة • P.O. BOX 1565 .ص.ب www.mof.gov.ae