Federal Tax Authority
Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System
Establishes the legal framework for the UAE's mandatory e-invoicing (e-Billing) system: scope (B2B/B2G), exclusions (B2C, sovereign government activities, certain airline/goods-transport and VAT-exempt financial services), and the role of Accredited Service Providers (ASPs). Foundational legislation for the e-invoicing rollout, paired with Ministerial Decision No. 244 of 2025 on timing.
What firms should do
Yes — businesses should assess whether their transactions fall within e-invoicing scope and begin planning for Accredited Service Provider selection
- Regulator
- Federal Tax Authority
- Type
- Ministerial Decision
- Status
- Enacted
- Published
- 29 Sept 2025
- Takes effect
- 29 Sept 2025
- Reference
- Ministerial Decision No. 243 of 2025
- Topic
- E-Invoicing
- Impact
- High
Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.
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