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

Read it on the regulator's website

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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