Ministerial Decision 243 of 2025

UAE’s Ministry of Finance has issued Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System.  The decision prescribes the following:

E-Invoicing is applicable to all Business conducting persons in the U.A.E

Exempted transactions from E-Invoicing are:

• Transactions conducted by Government entities as defined in the decision
• Transportation and related sevices as defined in the decision
• Financial Services transactions being exempted or zero-rated according to VAT

An accredited service provider must be appointed for intermediating in issuing and receiving e-invoices.

Time-frames for issuing and transmitting e-invoices are set.

Third-party and self-billing in e-invoicng is defined.

Storage of data within the U.A.E is mandatory.

Notification times of system failure are set.

Below you can download the full text of the decision.