Ministerial Decision Ministerial Decision No. 66 of 2026 Ministry of Finance

MD 66/2026 — ASP deadline 30 Oct 2026

Ministerial Decision No. (66) of 2026 Amending Certain Provisions of Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System

In force Announced 10 May 2026

Official Arabic text (opens in a new tab) English text (opens in a new tab)

Official Arabic title
قرار وزاري رقم (66) لسنة 2026 بتعديل بعض أحكام القرار الوزاري رقم (244) لسنة 2025 بشأن تطبيق نظام الفوترة الإلكترونية
Document type
Ministerial Decision
Number
66
Issued by
Ministry of Finance
Administered by
Federal Tax Authority
Announced
10 May 2026
Entry into force
From the day following its publication in the Official Gazette (Art. Three).
Current position
In force (announced by MoF on 10 May 2026). The published English PDF leaves the signature date blank; MoF's file name says 'Resolution' — same instrument.
Topics
E-Invoicing · Phases & dates · Accredited service provider
Official text
Official Arabic text · English text

Factual summary

Replaces Article 5(1)(a) of Ministerial Decision No. 244 of 2025. A person subject to the Electronic Invoicing System whose revenue is equal to or exceeds AED 50,000,000 must now appoint an Accredited Service Provider by 30 October 2026 (instead of 31 July 2026) and must still implement the system by 1 January 2027. Any contrary provision is repealed.

What it means in practice Professional insight

Who: businesses with revenue of AED 50 million or more. What changes: three extra months to sign an Accredited Service Provider, but no extra time to go live — the 1 January 2027 date is unchanged, so integration and testing time is shorter. The deadline is computed in the Tax Calendar from the rule listed with this record.

Key provisions

  • Art. One New Art. 5(1)(a): revenue equal to or exceeding AED 50,000,000 — ASP by 30 October 2026, implement by 1 January 2027.
  • Art. Three Published in the Official Gazette; in force from the following day.

What changed

  1. 10 May 2026 Announced MoF news 10 May 2026 — e-invoicing amendments
  2. Entry into force: From the day following its publication in the Official Gazette (Art. Three).
  3. Amends MD 244/2025 — E-invoicing phases — Art. 5(1)(a): ASP appointment deadline for revenue ≥ AED 50 million: 31 July 2026 → 30 October 2026; go-live 1 January 2027 unchanged.

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. Made under: FDL 8/2017 — VAT Law · FDL 28/2022 — Tax Procedures Law

    12 September 2025 Ministerial Decision MD 243/2025 — E-invoicing system In force
    1. 17 September 2025 Ministerial Decision MD 244/2025 — E-invoicing phases — Made under Art. 13 In force — amended
      1. 10 May 2026 Ministerial Decision MD 66/2026 — ASP deadline 30 Oct 2026 — Amends Art. 5(1)(a) In force
        1. 10 May 2026 Official announcement MoF news 10 May 2026 — e-invoicing amendments — Announcement Current version

Official sources

Official Arabic text (opens in a new tab) English text (opens in a new tab) Official announcement (opens in a new tab)

Related services: UAE E-Invoicing · E-Invoicing Readiness

Last verified against official sources: 5 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.