A decision specifies administrative fines for violators of the electronic invoicing system

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.

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.

• The decision applies to all entities and entities obligated to implement the electronic invoicing system.