Updated E-invoicing Guidelines

Updated E-invoicing Guidelines

by | Jun 4, 2026

The Ministry of Finance (‘the MoF’) has released an updated UAE Electronic Invoicing Guidelines Version 1.1 (‘E-invoicing guide’/’Guideline’) on 01 June 2026. The key aspects of the updated Guideline are summarized below:

Particulars Key Aspects
Guidance and clarification on the Roles and Obligation of Accredited Service Providers (ASPs) Some additional clarifications have been provided on the following matters of ASPs:

  • Transactional Logs and Technical Traceability
  • Delegation of Storage
  • Storage Location and Architecture
  • Transmission Confirmation
Guidance and clarification on the Roles and Obligation of Accredited Service Providers (ASPs)
  • A Tax Invoice must be issued at the time of receipt of any advance payment from the customer
  • The final invoice to the customer will be issued only for the remaining balance amount, and not the full value, as the tax invoice has already been issued for the advance
  • A reference to the original invoice issued for the advance payment may be included under IBT-25 and IBT-26 or a note can be provided in IBT-022

The Guideline included a detailed XML examples for the above transaction
Guidance and clarification on the Retention In contracts where retention arrangements apply, businesses may continue following their existing commercial and accounting practices, provided such practices remain compliant with the applicable VAT and Electronic Invoicing requirements, for e.g.

  • An Electronic Invoice may be issued for the amount payable by the Supplier after adjusting for the retention amount
  • A separate Electronic Invoice may subsequently be issued for the retained amount at the point in time when the buyer becomes liable to release and settle the retained amount

Please click here to access the updated E-invoicing Guidelines

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