UAE Eases E-Invoicing Rules With Two-Year Relief for Tax Groups

The UAE Ministry of Finance announced Monday that Ministerial Decision 197 of 2026 amends electronic-invoicing rules under Decision 243 of 2025. Transactions within the same tax group are exempt for 24 months from January 1, 2027. Businesses no longer have to store electronic invoices, credit notes and related data inside the UAE, but must retain records under the Tax Procedures Law and provide them to the Federal Tax Authority on request. The amendments also remove the requirement to report system failures within two business days. The ministry said the decision took effect on October 1, 2026.