Ministry of Finance announces the issuance of Cabinet Resolution on Administrative Fines Related to Electronic Invoicing System

• As part of enhancing transparency and keeping pace with the digital transformation of the tax system.

Abu Dhabi, December 08, 2025

The Ministry of Finance announced the issuance of Cabinet Resolution No. (106) of 2025 regarding violations and administrative fines resulting from non-compliance with the legislation regulating the Electronic Invoicing System, as part of the UAE's efforts to support the digital transformation journey and reinforce tax compliance in line with global best practices.

The resolution applies to all entities required to implement the Electronic Invoicing System in accordance with Ministerial Decision No. (243) of 2025 concerning the Electronic Invoicing System, while persons applying the system voluntarily are exempt from the resolution, and no fines will apply to them until they become mandatorily subject to the Electronic Invoicing System.

To ensure effective compliance, the resolution specifies the administrative fines imposed for violations related to the implementation of the Electronic Invoicing System by persons required to apply it. These fines include the following:

• AED 5,000 per month for failing to implement the Electronic Invoicing System or failing to appoint an approved service provider within the timeframe specified in Ministerial Decision No. (244) of 2025 regarding the implementation of the Electronic Invoicing System.
• AED 100 per electronic invoice not issued or sent within the specified timeframe, with the total administrative fine not exceeding AED 5,000 per month.
• AED 100 per electronic credit note not issued or sent within the specified timeframe, with the total administrative fine not exceeding AED 5,000 per month.
• AED 1,000 for each day of delay, or part thereof, for failing to notify the Federal Tax Authority of any malfunction in the Electronic Invoicing System within the specified timeframe.
• AED 1,000 for each day of delay, or part thereof, for failing to notify the appointed approved service provider of any modification to the data registered with the Authority within the specified timeframe.

This resolution represents a pivotal step in the UAE's digital transformation journey and reflects the government's firm commitment to applying international best practices in transitioning to an integrated digital economy.