Cabinet Decision No. 106 of 2025 establishes a comprehensive penalty framework for non-compliance with the UAE Electronic Invoicing System. It clarifies obligations for Issuers and Recipients regarding the issuance and transmission of Electronic Invoices and Electronic Credit Notes. The Decision implements administrative penalties for failing to appoint an Accredited Service Provider, missing transmission deadlines, and failing to notify the Federal Tax Authority of system failures. These provisions specifically clarify and enforce compliance requirements under Federal Decree-Law No. 28 of 2022 on Tax Procedures, ensuring the legal integrity of automated electronic processing within the national tax infrastructure.