United Arab Emirates MOF Posts Cabinet Decision on Administrative Penalties for E-Invoicing Violations

The Emirati Cabinet Dec. 8 posted Cabinet Decision No. 106/2025, on administrative penalties for e-invoicing violations. The decision includes: 1) relevant definitions; 2) a 5,000 Emirati dirhams (US$1,361) per month penalty for failing to implement e-invoicing or appoint an approved service provider within the specified timeframe; 3) a 100 dirhams (US$27) penalty per electronic invoice or credit note not issued or sent within the specified timeframe, with a total fine not exceeding 5,000 dirhams per month; and 4) a 1,000 dirhams (US$272) penalty per day of delay for failing to notify the Federal Tax Authority of system malfunctions, or the ...