UAE Clarifies Storage, Audit Trail And ASP Requirements In Updated E-Invoicing Guidance
The UAE Ministry of Finance has published Version 1.1 of its Electronic Invoicing Guideline, providing additional detail on several operational aspects of the country's upcoming e-invoicing regime.
The update was released on 1st June 2026, one month before the start of the UAE's pilot phase.
The revised guidance includes new clarification on invoice storage and retention obligations, audit trail requirements and the responsibilities of Accredited Service Providers (ASPs).
Among the updates, the MoF confirms that businesses may delegate invoice storage activities to an ASP, although responsibility for compliance remains with the taxpayer.
The document also introduces additional guidance around transaction logs, technical traceability records and transmission confirmations, providing organisations with greater clarity on record-keeping expectations within the future framework.
Further clarification has been provided on the treatment of advance payments under the PINT-AE framework, alongside additional detail on storage architecture and data retention approaches.
While the latest version does not alter the overall design of the UAE regime, it does provide greater operational detail for businesses and service providers preparing for implementation.
The publication is another indication that the Ministry continues to refine the practical operation of the framework ahead of the pilot phase, with attention increasingly shifting from policy design towards implementation and operational readiness.
Sources
- UAE Ministry of Finance – Electronic Invoicing Guideline Version 1.1
- UAE Ministry of Finance E-Invoicing Programme
- RTC Suite analysis of Version 1.1 guidance updates
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