CD 106/2025 — E-invoicing violations and penalties

Factual summary

Sets six e-invoicing violations and their penalties: AED 5,000 per month of delay in implementing the system or appointing an Accredited Service Provider; AED 100 per e-invoice or e-credit note not issued and transmitted on time, capped at AED 5,000 per calendar month; and AED 1,000 per day of delay in notifying the FTA of a system failure or the service provider of data changes. It does not apply to voluntary users.

What it means in practice Professional insight

Who: businesses within the e-invoicing phases. What to check: the service-provider appointment deadline for your phase, and procedures to issue and transmit every e-invoice and e-credit note within the timeline.

Key provisions

• Art. 2 Applies to violations of the legislation regulating the Electronic Invoicing System; not to persons using the system voluntarily.
• Table, item 1 Failure by the Issuer to implement the system, including failure to appoint an Accredited Service Provider within the Minister's timeline: AED 5,000 for each month or part thereof of delay.
• Table, items 2–3 Failure to issue and transmit an Electronic Invoice or Electronic Credit Note within the timeline: AED 100 for each document, up to a maximum of AED 5,000 per calendar month.
• Table, items 4–5 Failure by the Issuer or the Recipient to notify the FTA of a System Failure within the timeline: AED 1,000 for each day of delay or part thereof.
• Table, item 6 Failure to notify the Accredited Service Provider of changes to data registered with the FTA: AED 1,000 for each day of delay or part thereof.
• Art. 4 In force from the day following publication (15 October 2025 per the FTA cover).