E-Invoicing in UAE: Amendments, Requirements, Timeline

On 29^th September 2025, the Ministry of Finance of the United Arab Emirates set grounds for the official implementation of E-invoicing in UAE with two ministerial decisions.  

Ministerial Decision No. 243 of 2025 and Ministerial Decision No. 244 of 2025 detail the several obligations, amendments and the phases in which the UAE mandate will be implemented.  

What is E-Invoicing in UAE?

E-invoicing refers to the process of issuing, transmitting and receiving sales receipts or invoices along with credit notes in a pre-defined electronic format. 

E-invoicing in UAE is the newest mandate in which the UAE Government will handle and manage your e-invoices via an automatic electronic processing system. This allows the FTA (Federal Tax Authority) to easily verify your e-invoices. 

Scope of E-Invoicing in the UAE

Businesses and transactions that are covered by the scope of E-invoicing include: 

1. All B2B (business-to-business) and B2G (business-to-government) transactions in the UAE must comply with the upcoming e-invoicing mandate unless there is a pre-defined exclusion for a specific type of business or transaction. 

2. This scope of E-invoicing in the UAE does not cover B2C (business-to-consumer) transactions. That said, businesses that only deal with end-consumers aren’t obliged to comply with the newest mandate.  

Exclusions in the E-Invoicing UAE Amendments 

Businesses and transactions that are excluded from the scope of E-invoicing are: 

• Government Entities that facilitate transactions in a sovereign capacity and aren’t competing with the private business sector. 
• International Airline Services where e-tickets are issued to passengers are excluded.  
• Ancillary airline services used by passengers aren’t covered under the scope of e-invoicing in UAE.  
• International goods transport services via airlines where an airway bill is issued are excluded. These transactions are spared from the E-invoicing mandate up till 2 years after the Phase-1 of E-invoicing is implemented in the UAE.  
• Financial services that are exempt from VAT or that are subject to VAT at zero rate.  
• MoF might add new exclusions to the mandate in a few months.  

E-invoicing Timelines in the UAE 

Requirements in the E-Invoicing System in UAE

The Ministry of Finance in the UAE has defined key requirements for businesses to comply with the E-invoicing System. Here is the list: 
 

•  Businesses must follow a pre-defined structured electronic format to issue, transmit and receive invoices and credit notes. This electronic format is compatible with the newest e-invoicing system developed by the MoF. 
• Every business must appoint an FTA-approved Accredited Service Provider (ASP) to transmit and verify the issued and received invoices. The MoF (Ministry of Finance) will publish the list of ASPs in the coming weeks. 
•  Businesses must issue and transmit each e-invoice or credit note within 14 days of the actual transaction. And the issuer along with the recipient must process the e-invoices and report them to the FTA within the defined (14 day) timeline.  
  
• A credit note must be issued in the following cases:  

– When a transaction is cancelled.  

– When goods or services are returned.  

– When the value of a supply is reduced.  

-When there is an error in the invoice.  

• Businesses must ensure that they fill out all the mandatory fields in the e-invoice and credit note (as prescribed by the Ministry of Finance).  
• An agent may issue an invoice or a credit note on behalf of a principal and self-billing is allowed if the conditions under the VAT rules are met.  
• All invoices, credit notes, and related records must be stored within the UAE, in line with the retention rules of the Tax Procedures Law.  
• Any system failure must be reported to the FTA within two business days, following the procedures set by the Authority. 

Automate E-invoicing for Your Jewellery Business with WinGold Next Jewellery Software

WinGold Next is working closely and partnering with FTA pre-approved and MoF-compliant Accredited Service Providers (ASPs) that help businesses comply with the UAE’s e-invoicing requirements. 

Our Jewellery ERP Software in UAE will soon come integrated with the newest E-invoicing systems, thus delivering Automated E-invoice Generation.