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  4. Cabinet Decision 106 sets out e-invoicing violations and penalties

Cabinet Decision 106 sets out e-invoicing violations and penalties

Regulatory·27 November 2025·1 reply·Reply

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Michael C.27 November 2025
UAE released Cabinet Decision No. 106 listing key violations and penalties for einvoicing non-compliance.
Can you add more detail on this in the UAE country page or add a link to the UAE Ministry of Finance Cabinet Decision No. 106 --> https://mof.gov.ae/wp-content/uploads/2025/11/Cabinet-Decision-Violations-and-Penalties-eInvoicing-24.11.25.pdf
Here is a quick summary of the key penalties:
1. Not implementing the E-invoicing system / not appointing an ASP: AED 5,000 per month (or part).
2. Not issuing or transmitting E-invoices / credit notes on time: AED 100 each, capped at AED 5,000 per month.
3. Issuer/recipient not reporting system failures on time: AED 1,000 per day.
4. Not informing the ASP of changes to registered data: AED 1,000 per day.
Morgan K.27 November 2025
Thanks Michael - Super grateful for the update and time you took to share detailed notes. We have now updated the UAE country page --> https://www.e-invoice.app/country/ae and also added links to the source material.

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19 Oct 2026

Ministerial Decision No. 197 of 2026 excludes Tax Group transactions and drops the in-State storage rule

Ministerial Decision No. 197 of 2026 , in force from 1 October 2026, amends Ministerial Decision No. 243 of 2025: transactions within a Tax Group are excluded for 24 months from 1 January 2027, data no longer has to be stored in the UAE, the System Failure notice is repealed and the issue window is 14 Business Days.
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