The UAE's Ministry of Finance has announced amendments to the country's e-invoicing regulations, aimed at easing the compliance burden on businesses and adding flexibility as the system's rollout continues.
Under the changes, transactions between entities within the same tax group will receive a temporary two-year exclusion from e-invoicing requirements starting January 1, 2027, treated as "excluded transactions" during that period.
Another key change removes the requirement to store e-invoice data within the UAE. Instead, businesses must retain records in line with the Tax Procedures Law and make them available to the Federal Tax Authority on request. The ministry has also scrapped the previous rule requiring companies to notify the FTA of system failures within two business days.
The amendments affect businesses with annual revenue of Dh50 million ($13.6 million) or more, which must now appoint an accredited service provider (ASP) by October 30, 2026 — an extension from the original July 1 deadline.
The Ministry of Finance said the changes are intended to "reduce operational burdens on businesses" while providing "greater flexibility" during the rollout of the e-invoicing system. The extension is expected to give larger companies more time to adapt their systems to the new requirements.