GTL Summary:

This article empowers the Minister to issue the necessary decisions for implementing the UAE's Electronic Invoicing System. It grants the Minister the authority to determine the system's effective dates, specific requirements, and all associated provisions. The Minister is also responsible for establishing the controls, rules, and procedures related to its implementation. The article clarifies that any person designated by the Minister shall be subject to the requirements of the Electronic Invoicing System. As per footnotes, this provision was added by Federal Decree-Law No. 17 of 2024 and is effective from 30 October 2024.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 4-bis
Country: 🇦🇪 UAE
Location: Title 2 - Tax Obligations &rsaquo; Chapter 1 - Keeping of Accounting Records, Commercial Books and Electronic Invoicing System
Order: 4.5
Last updated at: 2026-02-20 14:31:33 UTC

Title 2 - Tax Obligations

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

Article 4 (bis) - Electronic Invoicing System ^[7]

The Minister shall issue the necessary decisions to implement the Electronic Invoicing System and determine its effective dates, requirements and provisions required to implement the controls, rules and procedures related thereto.
Any Person determined by the Minister, shall be subject to the Electronic Invoicing System.

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