Ministerial Decision No. 64 of 2025 represents the most significant regulatory development for e-invoicing in the UAE since the introduction of VAT in 2018. Issued by the Minister of State for Financial Affairs, this decision establishes the legal framework for mandatory electronic invoicing across all business sectors in the UAE.
The decision mandates that all VAT-registered businesses transition to approved electronic invoicing systems by defined deadlines, with larger enterprises required to comply first followed by SMEs. The phased approach gives businesses time to select providers and implement systems, but the timeline is tighter than many expected.
Key provisions of the decision include: recognition of PEPPOL as an approved delivery network for electronic invoices, establishment of technical standards that e-invoicing solutions must meet (including support for UBL 2.1 and PINT-AE formats), requirements for real-time validation against FTA business rules, and mandatory digital archiving of all electronic invoices for a minimum retention period.
The decision also introduces a formal accreditation process for e-invoicing service providers. Only solutions that have been tested and approved by the FTA may be used by businesses to meet their compliance obligations. This accreditation covers both the technical capabilities of the platform and the security measures in place to protect business data.
For businesses already using modern invoicing software, the transition may be straightforward — especially if your provider is already FTA-compliant. However, businesses still relying on Excel spreadsheets, generic PDF generators, or manual processes face a significant modernisation effort.
The penalties for non-compliance are substantial. The decision empowers the FTA to impose fines for failure to use approved systems, rejection of invoices that don't meet format requirements, and additional scrutiny during tax audits for businesses that cannot demonstrate compliance with the electronic invoicing mandate.
Emara Invoice was designed from the ground up to meet the requirements of Ministerial Decision No. 64. Our platform was built from the ground up to meet FTA requirements, ensuring that our clients are fully compliant from day one. As the regulatory landscape continues to evolve, our team monitors every development and updates the platform proactively — so you never have to worry about falling behind.