MoF announces resolution on administrative fines

The Ministry of Finance (MoF) on Monday announced the issuance of Cabinet Resolution No. (106) of 2025 regarding violations and administrative fines resulting from noncompliance with the legislation regulating the Electronic Invoicing System, as part of the UAE's efforts to support the digital transformation journey and reinforce tax compliance in line with global best practices.

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The resolution applies to all entities required to implement the Electronic Invoicing System in accordance with Ministerial Decision No. (243) of 2025 concerning the Electronic Invoicing System, while persons applying the system voluntarily are exempt from the resolution, and no fines will apply to them until they become mandatorily subject to the Electronic Invoicing System.

To ensure effective compliance, the resolution specifies the administrative fines imposed for violations related to the implementation of the Electronic Invoicing System by persons required to apply it. These fines include the following:

• Dhs5,000 per month for failing to implement the Electronic Invoicing System or failing to appoint an approved service provider within the timeframe specified in Ministerial Decision No. (244) of 2025 regarding the implementation of the Electronic Invoicing System.

Dhs100 per electronic invoice not issued or sent within the specified timeframe, with the total administrative fine not exceeding Dhs5,000 per month.

Dhs100 per electronic credit note not issued or sent within the specified timeframe, with the total administrative fine not exceeding Dhs 5,000 per month.