The UAE Ministry of Finance has excluded transactions between members of the same tax group from the electronic invoicing system for 24 months starting January 1, 2027, under Ministerial Decision No. 197 of 2026, the state news agency WAM reported on Monday.
The decision amends Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System. It took effect on October 1, 2026.
During the 24-month period, business transactions between persons in the same tax group will be treated as excluded transactions.
An amended Article 11 requires anyone subject to the system to keep all electronic invoices, electronic credit notes and associated data for the period set under the Tax Procedures Law. The records must be provided to the Federal Tax Authority on request.
The amendment removes the earlier requirement that the data be stored in the UAE.
The decision also scraps the “System Failure” provisions, including the requirement to notify the Federal Tax Authority of a system failure within two business days. It does so by repealing Article 12 and deleting the related definition from Article 1.
The ministry said the changes are meant to give more clarity on certain requirements, support the rollout of the system and reduce operational burdens on businesses.
