UAE Updates Electronic Invoicing Guidelines

The UAE Ministry of Finance has published UAE Electronic Invoicing Guidelines Version 1.1, dated 1 June 2026. The main updates in Version 1.1 are the addition of:

• Appendix 4 - Further guidance in respect of storage obligations under Article 11 of Ministerial Decision No. 243 of 2025; and
• Appendix 5 – Advance Payments and Retention Clarification.

Appendix 4 provides clarification on the data retention and storage rules under Article 11 of Ministerial Decision No. 243 of 2025. This includes…