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Customs and ProcedureData

UAE amends e-invoicing rules to exclude intra-group transactions for 24 months

Ministry of Finance removes storage location requirement and extends transition period from January 2027.

Abstract futuristic cyber landscape with digital matrix and glowing lights.Photograph by Pachon in Motion on Pexels

The UAE Ministry of Finance has amended e-invoicing regulations applicable to value-added tax filing from 2027, introducing a temporary exclusion for transactions between entities within the same tax group. The amendments were announced on 19 October 2026 and take effect from 1 January 2027.

Intra-group transaction exclusion runs to December 2028#

Transactions between members of the same tax group will be treated as excluded transactions for 24 months starting 1 January 2027, according to the ministry statement. The exclusion period runs through 31 December 2028. Businesses with entities issuing invoices to both tax group members and external parties must determine whether external invoices require processing through the e-invoicing system, though the ministry has not yet clarified this requirement.

Storage location requirement removed under amended article 11#

The ministry amended article 11 governing storage of electronic invoice and credit note data. Entities must retain all electronic invoices, electronic credit notes and associated data for the period prescribed under the Tax Procedures Law and ensure records can be provided to the Federal Tax Authority upon request. The amendment removes the previous requirement that data be stored within the UAE, shifting focus from storage location to retention and accessibility for tax compliance purposes.

System failure notification requirement dropped#

The amendments remove the requirement for companies to notify the Federal Tax Authority of a system failure within two business days of occurrence. The ministry stated the changes aim to reduce operational burdens on businesses and provide greater flexibility during implementation of the electronic invoicing system.

Phase 1 compliance deadline set for 30 October 2026#

Businesses with annual revenue of Dh50 million or more must appoint an accredited service provider by 30 October 2026 under phase 1 of the programme. The ministry extended this deadline from 1 July 2026. Under the UAE unified e-invoicing model, all qualifying transactions must be validated and sent through an accredited service provider.

Sources1 source across 1 domain

  1. thenationalnews.comThe NationalMinistry of Finance amendments to e-invoicing regulations, exclusion period dates, storage requirement changes, and phase 1 compliance deadline

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Filed undere-invoicingvat complianceministry of financetax proceduresaccredited service provider

MENA Trade is published by Arabian Media Network. Pieces are produced by the Customs and Procedure Desk with AI-assisted synthesis of the cited sources and automated verification against the network's editorial policy. Every piece carries a desk rather than a reporter. Corrections are recorded on the piece and on the corrections page.

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