Cabinet Decision No. 106/2025 The Violations and Administrative Penalties Resulting from the Violation of the Legislation Regulating the Electronic Invoicing System
The Cabinet has decided:
Having reviewed the Constitution,
Federal Law No. 1/1972 on the Competences of the Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 13/2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Decree-Law No. 8/2017 on Value Added Tax, and its amendments,
Federal Decree-Law No. 28/2022 on Tax Procedures, and its amendments,
Cabinet Decision No. 40/2017 on the Administrative Penalties for Violation of Tax Laws in the UAE, and its amendments, and
Pursuant to what was presented by the Minister of Finance and approved by the Cabinet.
Article 1 - Definitions
Definitions in the Federal Decree-Law No. 28/2022 referred to shall apply to this Decision, and other than this, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:
Electronic Invoice | : | An invoice issued, transmitted, and received in a structured |