The UAE Ministry of Finance announced Ministerial Decision No. 197 of 2026 on 19 October, amending the 2025 rules for the Electronic Invoicing System. Effective from 1 October 2026, it treats business transactions between members of the same tax group as excluded transactions for 24 months from 1 January 2027. The ministry said the temporary period is intended to give businesses more flexibility and time to adapt.

The revised rule requires electronic invoices, credit notes and related data to be retained for the period set by the Tax Procedures Law and made available to the Federal Tax Authority on request, while removing the previous requirement that records be stored in the UAE. It also repeals specific provisions requiring notification of system failures within two business days. For businesses, the change shifts the storage rule toward retention and accessibility rather than location; it does not remove the underlying record-keeping duty.