Official sources we cite
In short: The Ministry of Finance e-invoicing portal is the official source of information on the UAE programme. The dates on this site come from Ministerial Decision 244 of 2025 as amended by Ministerial Resolution 66 of 2026; the penalties from Cabinet Decision 106 of 2025; and provider accreditation rules from Ministerial Decision 168 of 2026.
E-Invoicing UAE is not a government website. For anything you will rely on, check the official documents below. We check the Ministry of Finance programme page at least monthly, and update our pages in the same week a new instrument is published.
The legal instruments, in order
Every rule on this site traces to one of these. The table shows what each one changed, so you can see why older guides disagree with newer ones.
| Instrument | Dated / in force | What it does |
|---|---|---|
| Ministerial Decision 64 of 2025 | March 2025 | First accreditation rules for e-invoicing service providers (replaced, see 168 of 2026) |
| Ministerial Decision 243 of 2025 | September 2025 | The system itself: scope, exclusions, issuing and receiving obligations, storage |
| Ministerial Decision 244 of 2025 | September 2025 | The phased timeline: who appoints an ASP and goes live when |
| Cabinet Decision 106 of 2025 | December 2025 | Violations and administrative penalties |
| Ministerial Resolution 56 of 2026 | May 2026 | Amended the accreditation rules (replaced, see 168 of 2026) |
| Ministerial Resolution 66 of 2026 | 14 May 2026 | Moved the first-wave ASP deadline from 31 July to 30 October 2026; go-live stayed 1 January 2027 |
| Ministerial Decision 168 of 2026 | 1 October 2026 | Replaced the accreditation rules; providers must be accredited, not pre-approved |
| Ministerial Decision 197 of 2026 | 1 October 2026 | Repealed system-failure notification, removed UAE-only storage, set the 14 business-day window, excluded intra-Tax-Group transactions for 24 months |
Official guidance and technical documents
- UAE Electronic Invoicing Guidelines v1.0 (23 February 2026) — scenarios, special endpoints, credit notes, self-billing, currency; updated in June 2026 and again in October 2026 (both on the programme page)
- UAE Electronic Invoice Mandatory Field Requirements v1.0 (23 February 2026) — the PINT AE field list, on the programme page
- Considerations for selecting an Accredited Service Provider v1.0
- UAE eInvoicing Programme Introduction (October 2026), on the programme page
Programme pages and registers
- Ministry of Finance — eInvoicing programme — the canonical list of every document above
- Ministry of Finance — register of Accredited Service Providers — mirrored on our ASP list with the date we last checked it
- Federal Tax Authority — UAE e-Invoicing
Secondary sources we use, and how
Big Four and law-firm alerts (KPMG, PwC, Deloitte, Baker McKenzie) help us spot a change quickly and read it in context. We cite them only alongside, or where we cannot open, the official text, and we say which. Vendor and press articles are never our only source for a date or a rule. How we research, review and correct pages is set out in our editorial policy.
See how these become dates on the deadlines page.
Last reviewed: 27 October 2026 · Reviewed by: SHORIQ