GTL Summary:

Article 4 (BIS) introduces the legal basis for the Electronic Invoicing (E-Invoicing) System. It grants the Minister of Finance the authority to issue resolutions necessary for implementing this system, including determining the effective date and the requisite controls, rules, and procedures. The Article further establishes that any person designated by the Minister will be subject to the E-Invoicing System, thereby mandating compliance with digital invoicing standards as part of the UAE's tax modernisation efforts.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022)
Article Number: 4-bis
Country: 🇦🇪 UAE
Location: Part 2 - Tax Obligations &rsaquo; Chapter 1 - Keeping of Accounting Records and Commercial Books
Order: 4.5
Last updated at: 2025-12-19 09:23:02 UTC

Part 2 - Tax Obligations

Chapter 1 - Keeping of Accounting Records and Commercial Books and E-Invoicing System

Article 4 (BIS)

The Minister shall issue the resolutions required for implementing the E-Invoicing System, determining its effective date, and the requirements and provisions required for carrying out the relevant controls, rules and procedures.
Any person designated by the Minister shall be subject to the E-Invoicing System.

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