Ministerial Decision No. 244/2025 On the Implementation of the Electronic Invoicing System
Minister of State for Financial Affairs having reviewed:
the Constitution,
Federal Law No. 1/1972 on the Competencies of 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. 52/2017 on the Executive Regulation of the Federal Decree-Law No. 8/2017 on Value Added Tax, and its amendments,
Ministerial Decision No. 64/2025 on the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System,
Ministerial Decision No. 243/2025 on the Electronic Invoicing System.
Has decided:
Article 1 - Definitions
The words and expressions in this Decision shall have the same meanings specified in Ministerial Decision No. 243/2025 referred to above, and the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires: