The United Arab Emirates has officially entered the era of mandatory e-invoicing. In late 2025, the Ministry of Finances issued Ministerial Decision No. 243 of 2025 establishing the new electronic invoicing system and Ministerial Decision No. 244 of 2025 outlining its implementation. Together, these decisions introduce a modern, digital invoicing ecosystem designed to enhance real-time reporting, improve VAT compliance, and support the UAE’s broader digital transformation agenda.
At the same time, Cabinet Decision No. 106 of 2025 introduced a comprehensive set of penalties for non-compliance, underscoring that e-invoicing will be a critical component of doing business in the UAE.
For many businesses, 2026 will be a decisive year for preparation.
In this Alert, our Middle East Managing Partner, Olivier Remacle, Tax Principal, Barbara Schwartz, and Of Counsel, Laurent Grençon explain what UAE businesses need to understand and start planning for.