In line with the UAE’s ongoing efforts to advance digital transformation and enhance tax compliance in accordance with global best practices, the Ministry of Finance has announced the issuance of Cabinet Decision No. 106 of 2025, outlining administrative violations and penalties related to non-compliance with the e-invoicing regulations.

The decision applies to all entities and businesses mandated to implement the e-invoicing system under Ministerial Decision No. 243 of 2025. Meanwhile, individuals or organizations adopting the e-invoicing system voluntarily are exempt from any penalties until the system becomes mandatory for them.

To ensure effective regulatory compliance, the decision specifies administrative fines imposed on entities that fail to adhere to the requirements of the e-invoicing framework.

This announcement represents a significant milestone in the UAE’s digital transformation journey and underscores the government’s strong commitment to applying international best practices in its transition toward a fully integrated digital economy. It also reinforces the country’s vision for enhancing transparency, strengthening financial governance, and supporting a future-ready economic ecosystem.