United Arab Emirates MOF Issues Ministerial Decisions on Implementation of E-Invoicing System, in English

The Emirati Ministry of Finance Sept. 29 posted online, in English, Ministerial Decision Nos. 243/2025 and 244/2025, on obligations and timelines for implementing the Electronic Invoicing System. Topics covered include: 1) the system will apply to all persons conducting business in the country in business-to-business (B2B) and business-to-government (B2G) transactions, except when exclusions render electronic invoices and credit notes voluntary; 2) invoice issuers and recipients must appoint an Accredited Service Provider (ASP); 3) the pilot program starts July 1, 2026, with selected taxpayers; 4) businesses with annual revenue of at least 50 million Emirati dirhams (US$13.6 million) must appoint an ...