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

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.

Arakan Lexara Weekly

Get the week's UAE regulatory changes every Monday.

Key developments, what firms are asked to do and the deadlines ahead. Free.

More from the Federal Tax Authority

Amendments to the VAT Federal Decree-Law No. 8 of 2017 – Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025

This public clarification outlines the amendments made to the VAT Federal Decree-Law No. 8 of 2017, as updated by Federal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 16 of 2025. These changes are crucial for businesses to understand their VAT obligations and ensure compliance with the updated legal framework.

2 Sept 2026Press ReleaseHigh impact

Federal Tax Authority Calls on All Persons Subject to Corporate Tax to File Their Tax Returns and Pay the Corporate Tax Due Within the Specified Timeframes to Avoid Late-Payment Penalties

FTA reminds taxable persons with a 31 December 2025 financial year-end that Corporate Tax returns and payment are due by 30 September 2026, including simplified returns for Small Business Relief claimants, and flags record-keeping obligations and late-payment penalty risk.

26 Aug 2026Cabinet DecisionMedium impact

Cabinet Decision No. 137 of 2026 on Excise Pricing for Tobacco Products and Electronic Smoking Device Liquids

Updates the excise price/valuation basis used to calculate Excise Tax on tobacco products and liquids used in electronic smoking devices. Issued 24 July 2026; published 26 August 2026.

26 Aug 2026Public ClarificationMedium impact

VATP045 – Concerned Goods: Tax Invoices and Input Tax Recovery

Clarifies tax invoice and input-tax-recovery requirements for imports of 'Concerned Goods' under the reverse charge mechanism, including new due-diligence expectations before recovering input tax where a supply chain may be linked to tax evasion.