United Arab Emirates: MoF’s Electronic Invoicing Guidelines

In brief

The UAE Ministry of Finance (MoF) has issued the UAE Electronic Invoicing Guidelines (Version 1.0, 23 February 2026), setting out the regulatory and technical framework for the nationwide implementation of electronic invoicing (“e‑invoicing”). This represents a major milestone in the UAE’s digital tax transformation journey and introduces mandatory compliance requirements for a broad spectrum of businesses operating in, or transacting with, the UAE.

The Guidelines clarify obligations for UAE‑established entities, Free Zone companies, and, notably, non‑resident persons. They also confirm that Electronic Invoices must be issued for exempt and out‑of‑scope Business Transactions. The following sections outline the key provisions and highlight areas of relevance for multi‑jurisdictional groups and Free Zone structures.

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Yasmeen Bader, Associate, has contributed to this legal update.