UAE e-invoicing rules amended to exclude same-group transactions for 24 months
In the newly issued Ministerial Decision No. 197 of 2026, which came into effect on October 1st, 2026, businesses of the same tax group can be temporarily excluded from business transactions for 24 months starting from January 1st, 2027.
The analysis — automated & source-checked
- Applies to
- Tax · UAE
- What to do
- Businesses must ensure all electronic invoices, credit notes and relevant data are retained for the prescribed period and can be provided to the FTA upon request. Same-group transactions are excluded from e-invoicing requirements for 24 months from January 1st, 2027.
- By when
- due 1 Jan 2027 · 1 Jan 2027
The UAE Ministry of Finance has amended its electronic invoicing system through Ministerial Decision No. 197 of 2026. Businesses of the same tax group can be temporarily excluded from business transactions for 24 months starting January 1st, 2027, giving them greater flexibility to adapt to the system.
The amendment also modifies storage requirements: businesses must retain all electronic invoices, credit notes and relevant data for the period prescribed under the Tax Procedures Law and provide them to the Federal Tax Authority upon request. The new decision removes the previous requirement to store data within the UAE, shifting focus to retention and accessibility instead.
The decision also removes provisions relating to System Failure, including the requirement to notify the FTA within two business days. The e-invoicing system rolled out in phases starting July 2026 for larger businesses generating over Dh50 million annual revenue, with smaller businesses included from January 2027 and full implementation by 2028.
Source
Reported by: Khaleej Times 19 Oct 2026 Read the original ↗ More from Khaleej Times →
Quick answers
What do I need to do?
Businesses must ensure all electronic invoices, credit notes and relevant data are retained for the prescribed period and can be provided to the FTA upon request. Same-group transactions are excluded from e-invoicing requirements for 24 months from January 1st, 2027.
What's the deadline?
1 Jan 2027.
Who reported this?
Khaleej Times (UAE).
When was it announced?
19 Oct 2026.
Where can I read the original?
Read the original at Khaleej Times: https://www.khaleejtimes.com/business/uae-amends-e-invoicing-regulations-to-reduce-operational-burden-on-businesses
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