The UAE's Cabinet Decision No. 106 of 2025 outlines fines for violating new electronic invoicing rules starting January 1, 2027. A test phase begins in July 2026, and penalties include AED5,000 monthly for system failures and AED100 per missing invoices.
UAE Introduces Fines for E-Invoicing Non‑Compliance
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Author: Ema Stamenković
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Content accuracy validation date:
11.12.2025
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The UAE Ministry of Finance has put out Cabinet Decision No. 106 of 2025, which sets the fines for breaking the new electronic invoicing rules. These rules start on January 1, 2027.
A test phase starts in July 2026. Taxpayers in this test group won't have to pay the fines listed in the Decision during the test.
From January 1, 2027, electronic invoicing is a must for taxable people making over AED50m each year. They have to pick an approved service provider (ASP) by July 1, 2026.
The rules will then cover everyone else who is taxable from July 1, 2027. They will also apply to deals between businesses and the government from October 2027. If this is you, you need to choose an ASP by March 31, 2027.
The Ministry has shared a list of these service providers.
Penalties for not following the rules:
- AED5,000 a month (or part of a month) if you don't get the e-invoicing system up and running, including hiring an ASP, by the deadline.
- AED100 for each invoice not sent to a recipient, capped at AED5,000 a month.
- AED100 for each electronic credit note not sent to a recipient, also capped at AED5,000 a month.
- AED1,000 a day if the sender or receiver doesn’t tell the Authority about a system failure within the Minister's set time.
- AED1,000 a day if the sender or receiver doesn’t tell their ASP about changes to their Authority-registered data by the deadline.
The list of service providers: https://mof.gov.ae/wp-content/uploads/2025/10/Pre-approved-service-providers-page.pdf
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