
In November 2025, the UAE Cabinet issued Cabinet Decision No. 106 of 2025, outlining the administrative penalties applicable to violations of the laws governing the Electronic Invoicing System (e-Invoicing).
The decision applies to all violations related to the Electronic Invoicing System, as governed by the Federal Decree-Law No. 28 of 2022. However, it does not apply to entities using the system voluntarily.
Violations and Administrative Penalties
Cabinet Decision No. 106 of 2025 introduces a clear and structured list of violations related to the Electronic Invoicing System along with corresponding administrative penalties. The objective is to ensure that businesses comply with e-invoicing regulations and maintain transparency in their tax reporting processes.

About RVG
RVG is a trusted Chartered Accountants firm that helps businesses stay ahead in today’s evolving regulatory landscape. The firm provides end-to-end support in tax advisory, corporate compliance, and digital transformation, including VAT and e-invoicing solutions in line with FTA guidelines. RVG focuses on practical, result-driven strategies that simplify compliance and empower businesses to grow with confidence.


