The fine for the initial violation of accounting rules is 5,000 dirhams ($1,360). For each subsequent month during which the violation continues, an additional 5,000 dirhams are accrued. The cumulative maximum is limited to 50 000 dirhams in any 12 consecutive months — this eliminates the accumulation of disproportionately large sanctions in case of protracted technical or administrative problems.
At the same time, the requirement to notify the UAE Federal Tax Office of failures in the electronic invoicing system is excluded from the list of violations. Previously, the obligation applied to both the account provider and the recipient. Now the penalties for non-compliance have been lifted from both sides of the transaction. The decision was made by the Cabinet of Ministers and is aimed at dividing responsibilities between the participants in the system.
Electronic invoicing in the UAE involves the issuance of structured digital invoices that the supplier and buyer exchange directly, and information about each transaction is transmitted online to the Federal Tax Office. The pilot phase and voluntary connection to the system started in July 2026. The mandatory transition is scheduled for October 1, 2027.
For Russian importers and exporters working with Emirati partners, the changes mean a specific shift in compliance load. Local contractors who have already joined the system voluntarily will receive a more predictable structure of sanctions: the fine now grows linearly, rather than accumulating unpredictably. Removing responsibility for failure to report failures reduces the risks for account recipients, including foreign legal entities that technically do not control the infrastructure of the Emirati side.
By October 2027, the participants of the foreign economic activity have time to check how the document flow with the Emirati partners is structured and make sure that the chain of issuing and receiving electronic invoices meets the updated requirements of the UAE Ministry of Finance.
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