UAE Mandate
UAE eInvoicing Scope & Exclusions under Ministerial Decision 243 of 2025
Who must use the UAE Electronic Invoicing System, which transactions are excluded, and key Issuer/Recipient duties under MD 243 of 2025.
Updated 2026-08-02 · 7 min read
Purpose of MD 243
Ministerial Decision No. 243 of 2025 establishes the scope of the Electronic Invoicing System and the obligations of Persons subject to it. Phased go-live dates live in MD 244 of 2025 (as amended).
Who is in scope (Article 3)
MD 243 applies to:
- Any Person conducting Business in the State in respect of every Business Transaction, except where the Person or transaction is excluded under Article 4
- Any other Person or Business Transaction the Minister may determine
Excluded transactions (Article 4)
The following are Excluded Transactions (summary, consult the PDF):
- Government Entity transactions in a sovereign capacity not in competition with the private sector (per VAT Law)
- International passenger transport by Airline via Aircraft where an Electronic Ticket is issued
- Ancillary Airline passenger services with an Electronic Miscellaneous Document
- International goods transport by Airline with an Airway Bill, exclusion lasts 24 months from the date the Electronic Invoicing System becomes effective
- Financial services that are VAT-exempt or zero-rated under Article 42 of the VAT Executive Regulation
- Any other Business Transaction the Minister may determine
Excluded Persons as a category are to be determined by a separate Minister decision (Article 4(2)).
Persons may still voluntarily issue/exchange Electronic Invoices for excluded or other transactions; if they do, MD 243 and related decisions apply mandatorily, except decisions on violations and administrative penalties (Article 4(3)).
Separately, MD 244 Article 5(2) keeps B2C out of the Electronic Invoicing System until the Minister decides otherwise.
Core duties once in scope
| Topic | Rule (MD 243) |
|---|---|
| ASP | Issuer and Recipient appoint an Accredited Service Provider; MoF publishes the list |
| Invoice / credit note | Issuer transmits through the system; Recipient processes through the system |
| Timing | Registrants follow VAT Law timelines; otherwise generally 14 days from Date of Business Transaction |
| Credit notes | Required on cancellation, consideration reduction/return, or administrative/numerical error |
| Data fields | All fields/particulars prescribed by the Ministry |
| Storage | Store eInvoice / credit note data within the State per Tax Procedures Law timelines |
| System Failure | Notify the Authority within 2 Business Days |
| Data changes | Notify the appointed ASP within 5 Business Days of Authority confirmation of amendments |
Self-billing and agents
- An agent may issue/transmit on behalf of a principal (Article 8).
- Self-billing by the Recipient is allowed where both parties are Registrants, under VAT Executive Regulation conditions or as the Minister determines (Article 9).
Next step
Map your revenue cohort to the MD 244 / MD 66 timeline, then appoint a listed ASP before your deadline.