UAE lawAll lawsRegulatorsCorporate TaxAMLVARADFSAADGM FSRAArakan Lexara WeeklyAcademyFree zones →Business activities →Tax and compliance terms →
LEXARA
by Arakan
AuthoritiesRulebooks
Sign inSearch the library
Federal Tax Authority · Rulebook
UAE Electronic Invoicing System

Electronic Invoicing System: Ministerial Decisions 243/2025 and 244/2025 (as amended by MD 66/2026 and MD 197/2026),
chapter by chapter

Every chapter and article of UAE Electronic Invoicing System from the Federal Tax Authority, with a plain-English summary of each. Ask a question and get an answer cited to the exact article.

Search the library Ask a regulatory question

Free to start · 7,000+ articles indexed · AI-cited answers

11

Articles

2

Chapters

FTA

Issuing authority

AI

Cited answers from article text

Electronic Invoicing System: Ministerial Decisions 243/2025 and 244/2025 (as amended by MD 66/2026 and MD 197/2026) 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.

UAE Electronic Invoicing System contents

11 articles in 2 chapters. The full text of every article is in the Laws Browser.

UAE Electronic Invoicing System

10 articles
  1. MD 243/2025 Art 4 as amendedExclusions and Intra-Tax-Group Transactions

  2. MD 243/2025 Art 5(3)Notify ASP of Registration Changes

  3. MD 243/2025 Art 6 as amendedIssue Electronic Invoices and Credit Notes

  4. MD 243/2025 Art 6(3), 6(7)Recipient Processing

  5. MD 243/2025 Art 6(6)Reporting to the FTA

  6. MD 243/2025 Art 11 as amendedRecord Retention and Production

  7. MD 244/2025 Art 3-4; MD 243/2025 Art 4(3)Voluntary Adoption and Pilot

  8. MD 244/2025 Art 5(1)(a) as amended by MD 66/2026ASP Appointment: AED 50m+ Revenue

  9. MD 244/2025 Art 5(1)(b)ASP Appointment: Under AED 50m Revenue

  10. MD 244/2025 Art 5(1)(c)ASP Appointment: Government Entities

Electronic Invoicing

1 article
  1. MD 243/2025 Art 11 as amended by MD 197/2026-retRecord Retention — Electronic invoices, credit notes and associated data

What UAE Electronic Invoicing System covers

UAE Electronic Invoicing System's 11 indexed articles break down by obligation type as follows.

Finance — 7 articles

Tax — 3 articles

General — 1 article

Topics covered

UAE Electronic Invoicing System spans the following regulatory topics, as tagged by Lexara.

fta

e invoicing

vat

tax

AI Explorer: ask a question about UAE Electronic Invoicing System

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

How Lexara works

Laws Browser

Browse the full article corpus for any UAE authority. Filter by law, chapter, or topic tag.

Full-text search

Keyword and semantic search across 7,000+ indexed articles from 20+ UAE regulators.

AI Explorer

Ask a regulatory question in plain English. Get a cited answer grounded in the actual statutory text.

Trigger layer

Structured deadline data per article — event type, offset, recurrence. No manual calendar parsing.

Common questions

What is Electronic Invoicing System: Ministerial Decisions 243/2025 and 244/2025 (as amended by MD 66/2026 and MD 197/2026)?

Electronic Invoicing System: Ministerial Decisions 243/2025 and 244/2025 (as amended by MD 66/2026 and MD 197/2026) 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.

Source and use

Laws and regulations are issued and published by the relevant UAE authorities; always rely on the official text. Summaries on this page are for information only and are not legal advice.

The selection, arrangement and summaries of this library are Arakan's own work and are protected under UAE Federal Decree-Law No. 38 of 2021 on Copyright and Neighbouring Rights. Automated scraping, bulk copying or republishing of this content without Arakan's written permission is prohibited and may be an offence under UAE Federal Decree-Law No. 34 of 2021 on Combating Rumours and Cybercrimes. See the Terms of Service, Section 5.

Need help complying with UAE Electronic Invoicing System?

Leave your details and a compliance adviser who works with UAE Electronic Invoicing System will call you back. There's no charge to ask.

Read UAE Electronic Invoicing System in the Laws Browser

All 11 articles in full, with step-by-step guidance and deadlines. Free to start.

Search the library

Free to start · No credit card required

Arakan Lexara Weekly

The week in UAE regulation, every Monday.

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

One email a week. Unsubscribe with one click. We'll ask you to confirm first.

Arakan · All apps

Comply

Your compliance manager

Govern

Governance and board compliance

Onboard

Client onboarding (KYC/CDD)

Shield

Clients' regulatory compliance

Ledger

Clients' FTA compliance

Scout

Planning your UAE setup

Atlas

UAE setup reference

Verify

Sanctions, PEP and adverse-media screening

Lexara

UAE rulebook library

Vault

Statutory records storage

Scope

What applies to you

A
Arakan

UAE compliance, from company setup to filing — for UAE companies and the firms that serve them.

© 2026 Arakan Forensic. All rights reserved.

Platform

  • Arakan home
  • All apps
  • Solutions
  • Pricing
  • Start free

Free tools & guides

  • Free zone rules and tax
  • Mainland licence activities
  • Business activity look-up
  • Laws and rulebooks
  • Regulators
  • Arakan Lexara Weekly
  • Tax and compliance glossary

Company

  • Security
  • Careers
  • Privacy policy
  • Terms of service

Covers: Corporate Tax · VAT · AML/CFT · UBO · Trade licences · DFSA · ADGM FSRA · VARA · CBUAE · MOHRE · RERA

www.arakan.ae

Read every article of UAE Electronic Invoicing System →All Federal Tax Authority rulebooks →