MD 243/2025 — E-invoicing system

Factual summary

Sets up the UAE Electronic Invoicing System: it applies to every person doing business in the State for every business transaction unless excluded. Excluded transactions include certain sovereign government activity, international air passenger transport and VAT-exempt or zero-rated financial services. Issuers and recipients act through an Accredited Service Provider, exchange electronic invoices and credit notes, report them to the FTA, store the data in the State and notify a system failure within two business days. Phases are left to a separate decision.

What it means in practice Professional insight

Who: businesses in B2B and B2G transactions, from their phase date. What to do: appoint an Accredited Service Provider and prepare systems and data. A non-registrant issuer transmits within 14 days of the transaction (Art. 6(5)); a VAT registrant follows the VAT-law invoicing timeline instead (Art. 6(4)).

Key provisions

• Art. 3 Scope: every person conducting business in the State, for every business transaction, unless excluded.
• Art. 4 Excluded transactions (sovereign government activity, airline tickets and related documents, exempt/zero-rated financial services; air cargo for 24 months).
• Art. 6(4)–(5) Registrants follow the VAT-law timeline; otherwise issue and transmit within 14 days of the transaction date.
• Art. 12 System failure notified to the FTA within 2 business days.
• Art. 13 Phased implementation set by the Minister (see MD 244/2025).