UAE Electronic Invoicing System: Understanding Ministerial Decision No. 244 of 2025
The UAE is moving closer to a fully digital tax system. With the release of Ministerial Decision No. 244 of 2025, the Ministry of Finance has introduced a practical roadmap for implementing the Electronic Invoicing System e-Invoicing.
This new decision builds on Ministerial Decision No. 243 of 2025, which set the rules for e-invoicing. The new rules explain who needs to follow the system, when it applies and how it will work. These changes represent an important move towards greater transparency, efficiency and compliance with international standards, which have already been implemented in Saudi Arabia, India, and many European Union nations.
In this blog, we highlight the key points of Ministerial Decision No. 244 of 2025, which explains the implementation stages and how businesses can get ready for it.
What is the Electronic Invoicing System?
All VAT-registered businesses in the UAE must generate, share and store the invoices digitally using the Electronic Invoicing System.
E-invoices differ from paper or PDF invoices in what way:
- Generated in digital format, such as XML or UBL format.
- Sent through the Federal Tax Authority (FTA) platform
- Validated instantly by ensuring all the information was accurate and compliant.
Under this new system, all tax invoices, credit notes and debit notes need to follow the rules, mainly for B2B transactions.
Ministerial Decision No. 244 of 2025: Key Highlights
1. Scope of Application (Article 2)
The e-invoicing system applies to:
- · All VAT-registered businesses that are required to use the e-Invoicing system.
- · Any businesses that join voluntarily.
- · Any other persons or government entities specified by the Ministry.
Exemption: Businesses that deal only with B2C (business-to-consumer) are not required to use e-invoicing for now. However, the minister may decide to include them in the future
To learn more about UAE Electronic Invoicing System: Understanding Ministerial Decision No. 244 of 2025, book a free consultation with one of the Flyingcolour team advisors.
Disclaimer: The information provided in this blog is based on our understanding of current tax laws and regulations. It is intended for general informational purposes only and does not constitute professional tax advice, consultation, or representation. The author and publisher are not responsible for any errors or omissions, or for any actions taken based on the information contained in this blog.