Federal Tax Authority
Ministry of Finance Issues Detailed Electronic Invoicing Implementation Guidelines
MOF publishes further implementation guidance confirming the Tax Identification Number as the e-invoicing participant identifier, a 24-month grace period from 1 January 2027 for VAT-grouped intercompany transactions, six defined electronic invoice categories, and line-level VAT/tax-category-code requirements across eight specific transaction scenarios (e.g. free zone dealings, deemed supplies, margin scheme, e-commerce).
What firms should do
Yes — businesses in VAT groups and those with the eight flagged transaction types should review the scenario-specific data requirements
- Regulator
- Federal Tax Authority
- Type
- Guide Update
- Status
- Final/In Force
- Published
- 3 Mar 2026
- Reference
- Implements Ministerial Decisions No. 243 and 244 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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