The UAE Ministry of Finance published new e-invoicing guidance documents on 24 February 2026, providing detailed implementation support for the nationwide electronic invoicing system that will cover all B2B and B2G transactions through mandatory use of Accredited Service Providers, following the framework established by Ministerial Decisions issued in 2025.
The UAE Ministry of Finance updated its e-invoicing guidance webpage by publishing several new guidance documents on 24 February 2026.
The guides are as follows:
- Pre-Approved eInvoicing Service Providers
- UAE Electronic Invoicing Guidelines
- UAE Electronic Invoice Mandatory Field Requirements
- Considerations for Selecting an Accredited Service Provider
- UAE eInvoicing Programme Introduction
This follows the UAE’S Ministry of Finance (MOF) previously issued Ministerial Decisions No. 243 and No. 244 of 2025, which establishes the framework and implementation schedule for the nationwide electronic invoicing system (E-Invoicing System).
The system will cover all business-to-business (B2B) and business-to-government (B2G) transactions, except where expressly exempted, while business-to-consumer (B2C) transactions will remain outside its scope. Both invoice issuers and recipients will be required to engage an Accredited Service Provider (ASP) to ensure compliance.
