Ministerial Decision 197 of 2026 amends the UAE electronic-invoicing rules. Transactions within the same tax group are excluded for 24 months from 1 January 2027.
Businesses must retain invoices and related data for the period prescribed by tax law and provide them to the Federal Tax Authority on request. The amendment removes the UAE data-storage requirement and system-failure reporting provisions; it took effect on 1 October 2026.
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