Cabinet Resolution Regarding Administrative Violations and Fines Arising from Violations of the Legislations Regulating the Electronic Invoicing System
The last update on this law was listed on 09 Oct 2025
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The Cabinet:
− Having reviewed the Constitution;
− Federal Law No. (1) of 1972 Regarding the Competences of Ministries and the Powers of Ministers, as amended;
− Federal Decree by Law No. (13) of 2016 Regarding the Establishment of the Federal Tax Authority, as amended;
− Federal Decree by Law No. (8) of 2017 Regarding Value Added Tax (VAT), as amended;
− Federal Decree by Law No. (28) of 2022 Regarding Tax Procedures, as amended;
− Cabinet Resolution No. (40) of 2017 Regarding the Imposition of Administrative Fines for Violations of Tax Laws in the State, as amended;
− Upon the proposal of the Minister of Finance, and the approval of the Cabinet;
Hereby resolves as follows:
Article (1) Definitions
The definitions set out in the aforementioned Federal Decree by Law No. (28) of 2022 shall apply to this Resolution. In addition, the following terms and expressions shall have the meanings assigned to each of them, unless the context requires otherwise:
Electronic Invoice: An invoice that is issued, sent, and received in a structured electronic format that enables automated and electronic processing, in accordance with the Electronic Invoicing System.
Electronic Credit Note: A credit note that is issued, sent, and received in a structured electronic format that enables automated and electronic processing, in accordance with the Electronic Invoicing System.
Issuer: Any person obligated to issue, send, share, and exchange Electronic Invoices and electronic credit notes, in accordance with the Electronic Invoicing System.
Recipient: Any person obligated to receive Electronic Invoices and electronic credit notes through the Electronic Invoicing System.
System Failure: Any technical malfunction, outage, or unavailability of the Electronic Invoicing System that prevents the issuer or the recipient from complying with their obligations under the applicable legislation.
Article (2) Scope of Application
1. The provisions of this Resolution shall apply to violations of the legislation regulating the Electronic Invoicing System, in accordance with the aforementioned Federal Decree by Law No. (28) of 2022.
2. The provisions of this Resolution shall not apply to any person who issues, sends, shares, exchanges, or reports Electronic Invoices and electronic credit notes on a voluntary basis, in accordance with the resolutions issued in implementation of the provisions of the aforementioned Federal Decree by Law No. (28) of 2022.
Article (3) Administrative Violations and Fines
The administrative fines set out in the Schedule annexed to this Resolution shall be imposed for violations relating to the Electronic Invoicing System.
Article (4) Publication and Entry into Force
This Resolution shall be published in the Official Gazette and shall enter into force on the day following the date of its publication.
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