What has been removed
1. You no longer have to store e-invoice data in the UAE
Before, e-invoices, credit notes and related data had to be stored inside the UAE. That rule is gone. You still have to keep these records for the period set by the Tax Procedures Law, and you still have to give them to the FTA when asked. The only thing that changed is where they can be kept. This helps if your accounting software or cloud storage sits outside the UAE.
2. No more system-failure reporting to the FTA
Businesses used to have to tell the FTA within two business days if their e-invoicing system failed. That requirement has been removed. If your system goes down or an integration breaks, you don't have a reporting clock running on top of fixing it.
3. Tax Group transactions are out of scope for 24 months
From 1 January 2027, transactions between members of the same VAT Tax Group are excluded from e-invoicing for 24 months, until the end of 2028. This only covers invoices between group members. Invoices to customers, suppliers or anyone outside your Tax Group still fall under e-invoicing.
What has not changed
Nothing here delays the rollout.
Businesses with annual revenue of AED 50 million or more must appoint an accredited e-invoicing provider by 30 October 2026.
The wider e-invoicing regime applies from 1 January 2027.
If your revenue is below AED 50 million, the 30 October deadline isn't yours. But the regime is still coming, so it's worth getting your invoicing and records in order now.
What to check now
Your revenue. Is it AED 50 million or more? If yes, confirm your provider before 30 October.
Your Tax Group. If you're in one, list the members and the invoices that pass between them.
Your invoices. Make sure intra-group invoices are easy to separate from invoices to everyone else.
Your storage. Know where your invoices, credit notes and data are kept, and that you can pull them quickly if the FTA asks.
Your retention period. Check that nothing gets deleted before the period required by the Tax Procedures Law.
Your software. Ask whether your accounting setup will be ready for e-invoicing.
Quick answers
Is e-invoicing delayed?
No. The decision eases three requirements but keeps the dates.
Do I still need to keep my e-invoices?
Yes. You must retain them and make them available to the FTA on request. Only the UAE-storage requirement was removed.
Does the Tax Group exclusion cover my customer invoices?
No. It covers only transactions between members of the same Tax Group.
