UAE adjusts electronic-invoicing rules for tax groups and records
A Finance Ministry decision grants a temporary group-transaction exclusion and removes the domestic-storage requirement for e-invoice records.
- Publish date: 2026-10-19
- Category: Standards & Policy
- Original source: Emirates News Agency (WAM)
- Reading time: 1 min read
Changes to the system
Ministerial Decision No. 197 of 2026 provides a 24-month exclusion, starting 1 January 2027, for transactions between members of the same tax group. It also removes the requirement to store electronic invoices and credit-note data inside the UAE, while retaining the obligation to preserve records and make them available to the Federal Tax Authority. The decision took effect on 1 October 2026.