11
Articles
2
Chapters
FTA
Issuing authority
AI
Cited answers from article text
Electronic Invoicing System is one of the rulebooks issued by the Federal Tax Authority. For compliance officers, legal teams, and advisors working under this regime, finding the right article quickly matters. Lexara indexes the full text of UAE Electronic Invoicing System and makes it searchable two ways: full-text and keyword search for rapid lookup, and AI Explorer for natural-language questions answered with citations to the exact article.
11 articles in 2 chapters, each with a plain-English summary by Arakan. The full text of every article is in the Laws Browser.
MD 243/2025 Art 4 as amendedExclusions and Intra-Tax-Group Transactions
Transactions exempt from VAT include sovereign activities, airline tickets for 24 months, and intra-tax group transactions until 2027.
MD 243/2025 Art 5(3)Notify ASP of Registration Changes
Issuers and recipients must notify their Accredited Service Provider in writing of any change to FTA-registered data within 5 business days of FTA confirmation of the amendment.
MD 243/2025 Art 6 as amendedIssue Electronic Invoices and Credit Notes
Issuers must transmit electronic invoices for every business transaction and electronic credit notes for cancellations, reductions, returns or errors via an Accredited Service Provider within 14 Business Days.
MD 243/2025 Art 6(3), 6(7)Recipient Processing
Recipients must process electronic invoices and credit notes through the Electronic Invoicing System via their Accredited Service Provider.
MD 243/2025 Art 6(6)Reporting to the FTA
Issuers and recipients must report electronic invoices and credit notes to the FTA within the Minister's prescribed timeline, through an Accredited Service Provider.
MD 243/2025 Art 11 as amendedRecord Retention and Production
All electronic invoices and related data must be retained per Tax Procedures Law and produced to the FTA upon request.
MD 244/2025 Art 3-4; MD 243/2025 Art 4(3)Voluntary Adoption and Pilot
Any person may voluntarily adopt the UAE electronic invoicing system from 1 July 2026, and voluntary adopters must meet all obligations except violation and penalty provisions.
MD 244/2025 Art 5(1)(a) as amended by MD 66/2026ASP Appointment: AED 50m+ Revenue
Entities with AED 50,000,000 revenue must appoint an Accredited Service Provider by October 30, 2026, and implement electronic invoicing by January 1, 2027.
MD 244/2025 Art 5(1)(b)ASP Appointment: Under AED 50m Revenue
Persons with revenue below AED 50 million must appoint an Accredited Service Provider by 31 March 2027 and implement the electronic invoicing system by 1 July 2027.
MD 244/2025 Art 5(1)(c)ASP Appointment: Government Entities
Government Entities must appoint an Accredited Service Provider by 31 March 2027 and implement the electronic invoicing system by 1 October 2027.
MD 243/2025 Art 11 as amended by MD 197/2026-retRecord Retention — Electronic invoices, credit notes and associated data
Electronic invoices and related data must be retained for five years from the invoice date, adhering to the Tax Procedures Law.
UAE Electronic Invoicing System's 21 indexed articles break down by obligation type as follows.
Finance — 14 articles
Tax — 6 articles
General — 1 article
UAE Electronic Invoicing System spans the following regulatory topics, as tagged by Lexara.
fta
e invoicing
vat
tax
Instead of reading through UAE Electronic Invoicing System article by article, Lexara's AI Explorer lets you ask a question in plain English and get a cited answer — with the specific article referenced.
Ask in plain English — no need to know the article number in advance
Every answer cites the specific article it draws from, with a direct link
Responses include the relevant article text, not just a paraphrase
Cross-reference UAE Electronic Invoicing System against other Federal Tax Authority rulebooks in a single query
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What is Electronic Invoicing System?
Electronic Invoicing System is issued by the Federal Tax Authority. It has 11 articles across 2 chapters.
What does UAE Electronic Invoicing System cover?
It is organised into: UAE Electronic Invoicing System; Electronic Invoicing.
Who issues UAE Electronic Invoicing System?
The Federal Tax Authority. Always check the authority's official publication for the binding text.
Can I search UAE Electronic Invoicing System and ask questions about it?
Yes. Lexara searches the full text of all 11 articles and answers plain-English questions with a citation to the exact article.
Leave your details and a compliance adviser who works with UAE Electronic Invoicing System will call you back. There's no charge to ask.
Arakan Lexara Weekly
Key developments and what they mean, what firms are asked to do, and the deadlines coming up — from the DFSA, FSRA, VARA, CBUAE, FTA and more. Read the latest