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UAE eInvoicing legislation map and amendment history: what Decisions 243/2025, 244/2025, 66/2026, 197/2026 and 168/2026 each do

Published · Official sources last reviewed 22 October 2026; Decisions 243/2025 and 197/2026 read in the official English text on 23 October 2026 · 10 min read

The UAE eInvoicing rules are not in one document. They are spread across several ministerial decisions issued by the Ministry of Finance (MoF), and some of those decisions have already been amended or replaced. A finance team that downloads only the first PDF it finds can easily work from a date or a paragraph that is no longer in force. The clearest example is the original appointment date of 31 July 2026 in Decision 244/2025, which has since been replaced.

This guide is a map. It explains what each of the five main decisions does, which question each one answers, what each amendment replaced or repealed, and which wording is current as of our last review. It does not repeat the detail of every provision; for that, each section links to our detailed guide on the subject. If you only need the dates, see the key dates summary or our deadlines guide.

The five decisions at a glance

Two decisions from 2025 form the base of the system. Three decisions from 2026 change that base or sit alongside it.

  • Decision 243/2025 — the decision on the Electronic Invoicing System itself: definitions, scope, exclusions and the obligations of Issuers and Recipients.
  • Decision 244/2025 — the implementation decision: the phased timetable, the definition of Revenue used to place a business in a phase, and the B2C exclusion.
  • Decision 66/2026 — an amendment to Decision 244/2025 that replaces one paragraph only, Article 5(1)(a).
  • Decision 197/2026 — an amendment to Decision 243/2025 that replaces Articles 4, 6(5) and 11, repeals Article 12 and adds a temporary Tax Group exclusion.
  • Decision 168/2026 — a separate decision on accreditation of eInvoicing service providers (ASPs), which repeals the earlier provider rules.

The MoF eInvoicing legislation list, when we checked it, also included Decisions 64/2025 and 56/2026 (the earlier provider rules, now repealed) and Cabinet Decision 106/2025. That Cabinet decision sets the administrative penalties for violating the eInvoicing legislation: six violations, including AED 5,000 for each month or part of a month of delay in implementing the system or appointing an ASP within the ministerial timeline, and AED 100 per late Electronic Invoice or Credit Note capped at AED 5,000 per calendar month. It does not apply to voluntary participants. We read it in the official English text on 24 October 2026; see our guide to the Cabinet Decision 106/2025 penalties.

Which decision answers which question

Use this table as a starting point. It tells you where to look, not what the answer is for your business.

Your questionDecision to readCurrent position in brief
Are my transactions in scope?243/2025, Article 3, with Article 4 as replaced by 197/2026Scope covers any Person conducting Business in the State for every Business Transaction, unless excluded.
Which transactions are excluded?243/2025, Article 4 as replaced by 197/2026Seven items, including sovereign Government Entity transactions, certain airline and financial services transactions and, temporarily, same-Tax-Group transactions.
When must I appoint an ASP and go live?244/2025, Article 5(1), with 5(1)(a) as replaced by 66/2026Three phases; first phase 30 October 2026 and 1 January 2027.
How is the AED 50 million revenue measured?244/2025, Article 1Gross income in the most recent Accounting Period, from financial statements or other documents acceptable to the FTA.
Are B2C sales covered?244/2025, Article 5(2)Not until a further ministerial decision.
What must the Issuer and Recipient do?243/2025, Articles 6 and 9, with 6(5) as replaced by 197/2026Issue and transmit through the system; 14 Business Days where the VAT Law timeline does not apply.
How long must records be kept?243/2025, Article 11 as replaced by 197/2026For the period under the Tax Procedures Law.
Is my provider accredited?168/2026Direct accreditation; the former pre-approval stage was removed.

Decision 243/2025: the system, its scope and its obligations

What it does

Ministerial Decision 243/2025 is the core decision on the Electronic Invoicing System. Its Article 1 defines the key terms, such as Person, Business, Business Transaction, Registrant, Government Entity, Issuer and Recipient. Article 3 sets the scope: any Person conducting Business in the State, in respect of every Business Transaction, unless the person or transaction is excluded under Article 4. Article 6 sets out what the Issuer must issue and transmit, the four cases that call for an Electronic Credit Note, and what the Recipient must do. Article 9 allows self-billing only where both parties are Registrants.

What has changed since

Decision 197/2026 amended this decision with effect from 1 October 2026. Articles 4, 6(5) and 11 have been replaced and Article 12 has been repealed, so any summary of Decision 243/2025 written before October 2026 may describe text that is no longer current. For the details, see our guides to transaction scope, sector exclusions, Issuer and Recipient obligations under Article 6 and the glossary of defined terms. Our UAE eInvoicing FAQ gives short answers to the most common questions and points to the guide for each rule.

Decision 244/2025: the timetable and the Revenue definition

What it does

Ministerial Decision 244/2025 deals with implementation. Article 1 defines Revenue and Accounting Period. Article 5(1) sets three phases: paragraph (a) for persons subject to the system with Revenue of AED 50 million or more, paragraph (b) for those below AED 50 million, and paragraph (c) for Government Entities. Article 5(2) keeps B2C transactions, and persons engaged exclusively in them, outside the system until a further ministerial decision.

What has changed since

Only paragraph (a) has been replaced, by Decision 66/2026. Paragraphs (b), (c) and Article 5(2) remain as originally published. If you read the original PDF, treat the 31 July 2026 date in Article 5(1)(a) as superseded. Our guides to the AED 50 million revenue threshold, the Government Entity timeline and the B2C exclusion explain each paragraph.

Decision 66/2026: one paragraph replaced

The MoF announced targeted amendments on 10 May 2026, extending the first-phase ASP appointment date from 31 July 2026 to 30 October 2026 while keeping the 1 January 2027 go-live date. The binding instrument is Ministerial Decision 66/2026. Its Article One replaces Article 5(1)(a) of Decision 244/2025 only: persons subject to the system with Revenue equal to or exceeding AED 50,000,000 must appoint an ASP by 30 October 2026 and implement by 1 January 2027.

Note one wording difference. The 10 May announcement says “exceed”, while Decision 66/2026 and the Federal Tax Authority announcement of 29 September 2026 say “equal to or exceeding”. The legal text governs, so a business with Revenue of exactly AED 50,000,000 falls in the first phase. Decision 66/2026 does not change paragraphs (b) or (c), Article 5(2) or anything in Decision 243/2025.

Decision 197/2026: four changes to Decision 243/2025

Ministerial Decision 197/2026 is in force from 1 October 2026 and was announced by the MoF on 19 October 2026. It amends Decision 243/2025, not the timetable.

  • Article 4 replaced. The new list of Excluded Transactions includes a new item (f): Business Transactions between members of the same Tax Group are excluded for 24 months starting 1 January 2027. Decision 197/2026 also adds definitions of Tax Group and Taxable Person.
  • Article 6(5) replaced. The original 14 days became fourteen Business Days from the Date of Business Transaction, still subject to the VAT Law timeline in Article 6(4) for Registrant Issuers.
  • Article 11 replaced. Records are kept for the period under the Tax Procedures Law; the MoF announcement states that the requirement to store data in the UAE was removed.
  • Article 12 repealed. The former System Failure article no longer exists.

Our Decision 197/2026 guide covers each change and a practical order of checks.

Decision 168/2026: the new ASP accreditation framework

The MoF announced Ministerial Decision 168/2026 on 9 October 2026. It is in force from 1 October 2026 and repeals Decision 64/2025 and its amendments, including Decision 56/2026. It removes the former pre-approval stage and introduces direct accreditation. The official English text, which we read on 24 October 2026, sets the repeal in Article 18, a 30-day transitional window for previously pre-approved providers in Article 19, and the 1 October 2026 effective date in Article 20. In practice, a provider’s earlier “pre-approved” label is not the same as accreditation under the current framework, so reconfirm a provider’s status through official channels before you appoint it. Decision 168/2026 does not move the appointment dates set by Decision 244/2025 as amended. See our guide to choosing and appointing an ASP under Decision 168/2026.

Amendment timeline: announcements, effective dates and deadlines

The list below is in date order. Where we have not recorded the exact issue or effective date of an instrument, we say so rather than guess.

  1. 2025 — Decisions 243/2025 and 244/2025 published on the MoF site (exact issue and effective dates not restated here; see the official PDFs). Decision 64/2025 on service providers also dates from 2025 and is now repealed.
  2. 10 May 2026 — MoF announces the amendment that became Decision 66/2026: first-phase ASP date moved from 31 July 2026 to 30 October 2026.
  3. 29 September 2026 — FTA awareness announcement restates both revenue-based schedules with the “equal to or exceed AED 50 million” wording.
  4. 1 October 2026 — Decision 197/2026 (amending 243/2025) and Decision 168/2026 (ASP accreditation) in force.
  5. 9 October 2026 — MoF announces Decision 168/2026.
  6. 19 October 2026 — MoF announces Decision 197/2026.
  7. 30 October 2026 — ASP appointment deadline, Revenue of AED 50 million or more.
  8. 1 January 2027 — first-phase go-live; start of the 24-month Tax Group exclusion.
  9. 31 March 2027 — ASP appointment deadline for Revenue below AED 50 million and for Government Entities.
  10. 1 July 2027 — go-live, Revenue below AED 50 million.
  11. 1 October 2027 — go-live, Government Entities.

Current wording: a short summary

Reading the decisions together, as of 22 October 2026:

  • For persons subject to the system with Revenue of AED 50 million or more (including exactly AED 50,000,000): ASP by 30 October 2026, implementation by 1 January 2027. The 31 July 2026 date has no current effect.
  • Below AED 50 million: ASP by 31 March 2027, implementation by 1 July 2027. Government Entities: ASP by 31 March 2027, implementation by 1 October 2027.
  • B2C transactions, and persons engaged exclusively in them, remain outside the system until a further ministerial decision; none ending that exclusion was on the legislation list when checked.
  • Exclusions are those in Article 4 of Decision 243/2025 as replaced by Decision 197/2026, including the same-Tax-Group exclusion for 24 months from 1 January 2027.
  • The Issuer deadline outside the VAT Law timeline is fourteen Business Days; retention follows the Tax Procedures Law; the System Failure article is repealed.
  • ASPs are accredited directly under Decision 168/2026; the earlier provider decisions are repealed.

What we have not confirmed

We describe only what we have traced to the official texts. The following points are open in this guide:

  • The exact issue and effective dates of Decisions 243/2025, 244/2025 and 66/2026.
  • The Official Gazette publication date (and so the exact entry-into-force date) of Cabinet Decision 106/2025, and which ministerial provisions now set the System Failure and ASP data-change notification timelines its penalty table refers to.
  • The number of retention years under the Tax Procedures Law, and how system outages are handled now that Article 12 is repealed.
  • The exact end date of the 24-month Tax Group and Airway Bill periods.
  • Technical specifications, data fields and reporting timelines. Penalty amounts are covered in our Cabinet Decision 106/2025 guide.
  • Any future decision ending the B2C exclusion or naming Excluded Persons.

Checklist: keeping your legislation file current

This is an editorial checklist, not an official one.

  1. Download all five decisions from the MoF site and store them together with the date you downloaded them.
  2. Mark Article 5(1)(a) of your copy of Decision 244/2025 as replaced by Decision 66/2026.
  3. Mark Articles 4, 6(5) and 11 of Decision 243/2025 as replaced and Article 12 as repealed by Decision 197/2026.
  4. Remove Decisions 64/2025 and 56/2026 from any active policy references and replace them with Decision 168/2026.
  5. Check that internal policies, project plans and provider contracts quote current wording, not superseded dates.
  6. Re-check the MoF legislation list regularly for new instruments.
  7. Run our readiness check and use our readiness project plan to turn the rules into workstreams.

Frequently asked questions

Is the 31 July 2026 date still relevant?

No. It appeared in the original Article 5(1)(a) of Decision 244/2025, which Decision 66/2026 replaced. The current first-phase ASP date is 30 October 2026.

Did Decision 197/2026 change any deadlines?

No. It amends Decision 243/2025 only. The dates are in Decision 244/2025, which only Decision 66/2026 has amended.

Which decision tells me whether a transaction is excluded?

Article 4 of Decision 243/2025, as replaced by Decision 197/2026, plus the B2C rule in Article 5(2) of Decision 244/2025.

Is a pre-approved provider accredited?

Not automatically. Decision 168/2026 removed the pre-approval stage; confirm current accreditation through official channels.

Where is the latest list of decisions?

On the MoF eInvoicing programme page. All our guides are listed on the guides page.

Official sources used in this guide

Important notice

This guide is general information prepared by MINSEONG.COM, an independent website. It is not legal or tax advice, it is not an official government publication, and it does not determine whether any business or transaction is subject to the UAE eInvoicing system or excluded from it. The official texts were last reviewed on 22 October 2026; rules may change after that date. Always check the current Ministry of Finance and Federal Tax Authority publications and consult a qualified UAE tax adviser before making decisions.