Published: 17 June 2026
The UAE Ministry of Finance has published Version 1.1 of the Electronic Invoicing Guidelines, dated 1 June 2026, replacing Version 1.0 issued on 23 February 2026.
The overall framework remains unchanged. The UAE continues to follow a 5-corner model, where invoices are exchanged through Accredited Service Providers, while tax data is reported to the Federal Tax Authority. The June update mainly adds practical guidance on storage obligations, ASP responsibilities, advance payments and retention scenarios.
A key addition is the clarification on storage obligations under Article 11 of Ministerial Decision No. 243 of 2025. The guidance confirms that the legal responsibility for retaining electronic invoices, electronic credit notes and related data remains with the person subject to the e-invoicing system. Businesses may use ASPs, ERP systems or cloud-based storage, but outsourcing storage does not transfer the legal obligation.
The update also provides more detail on ASP responsibilities. ASPs are expected to keep transactional logs for each transaction to support technical traceability across the exchange and reporting process. They must also inform businesses without undue delay when invoices or tax data documents have been successfully transmitted to the Authority.
Another useful point is the flexibility around storage architecture. Records do not need to be stored at a specific corner or system layer, as long as they are retained for the required period, kept secure and intact, and can be provided to the Authority when requested.
The new PINT AE guidance also clarifies advance payments and retention arrangements. Where an advance payment is received, a tax invoice must be issued at that time, and the final invoice may later cover only the remaining balance. For retention scenarios, businesses may continue using their existing commercial and accounting treatment, provided it remains compliant with VAT and e-invoicing rules.
Overall, Version 1.1 does not change the UAE e-invoicing model, but it gives businesses and ASPs clearer implementation guidance. The main areas to review are storage responsibility, ASP logs, transmission confirmations, advance payment handling and retention invoicing.
