The UAE recognises the use of electronic and/or digital invoicing. Federal Decree - Law No. 14 of 2023 Concerning the Modern Technology-based Trade obligates digital traders to provide customers with detailed digital invoices for purchases made through technological means. 

Federal Decree Law No. 8 of 2017 on VAT (PDF, 1 MB) recognises tax invoice in both forms: written and/or electronic.

According to the Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System issued by Ministry of Finance, Electronic Invoicing System is an electronic system designated for the issuance, transmission, exchange and sharing of invoice and credit note data in accordance with this Decision. Electronic Invoice is an invoice issued, transmitted, and received in a structured electronic format that enables automatic and electronic processing, in accordance with this Decision.

The objectives of eInvoicing are to:

• be a key enabler of a modern digital and paperless economy while maximising the UAE federal government’s revenue collection
• reduce tax gaps and evasion
• create a balanced playing field for all businesses and thereby enhancing the ease of doing business.

Source: Ministry of Finance website

Useful links:

• eInvoicing – Ministry of Finance
• UAE Electronic Invoicing Guidelines (PDF, 1 MB) 
• UAE eInvoicing Programme Introduction (PDF, 1 MB) 
• Accreditation of eInvoicing Service Providers – Ministry of Finance
• Electronic Transactions and Trust Services law – u.ae