The Ministry of Finance announces the issuance of a Cabinet decision regarding fines for violators of the electronic invoicing system
Abu Dhabi, 8 December / WAM / The Ministry of Finance announced the issuance of Cabinet Resolution No. 106 of 2025 regarding administrative violations and fines resulting from violating the legislation regulating the electronic invoicing system, as part of the UAE’s efforts to support the digital transformation process and establish the principle of tax compliance in accordance with the best international standards.
The decision applies to all entities and entities obligated to implement the electronic invoicing system in accordance with the provisions of Ministerial Resolution No. 243 of 2025 regarding the electronic invoicing system, while persons who apply the electronic invoicing system voluntarily are excluded from it, and no fines will be applied to them until they are obligatorily subject to the electronic invoicing system.
In order to ensure effective compliance, the decision specifies the administrative fines imposed on violations related to the application of the electronic invoicing system by persons obligated to implement the system. These fines include the following:
– 5,000 dirhams per month, in the event that the electronic invoicing system is not implemented or an approved service provider is not appointed within the timeframe specified in Ministerial Resolution No. “244” of 2025 regarding the implementation of the electronic invoicing system.
– 100 dirhams for each electronic invoice not issued or sent within the specified time period, provided that the total administrative fine does not exceed 5,000 dirhams per month.
– 100 dirhams for each electronic credit note that was not issued or sent within the specified time period, provided that the total administrative fine does not exceed 5,000 dirhams per month.
– 1,000 dirhams for each day of delay or part of a day in the event that the exporter or recipient does not notify the Federal Tax Authority of any malfunction in the electronic invoicing system within the specified timetable.
– 1,000 dirhams for each day of delay or part of a day in the event that the issuer or recipient does not notify the designated approved service provider of any amendment to the data registered with the Authority within the specified timetable.
This decision represents a pivotal step in the path of digital transformation in the UAE, and reflects the government’s firm commitment to applying international best practices in the field of transition to an integrated digital economy.
- For more: Follow Khaleejion 24 Arabic, Khaleejion 24 English, Khaleejion 24 Live, and for social media follow us on Facebook and Related
