Penalty for late e-invoices
What happens if some e-invoices are sent late after go-live?
The situation
Reported penalties under Cabinet Decision 106 of 2025 are AED 100 per late e-invoice or e-credit note, capped at AED 5,000 a calendar month.
The law
- Cabinet Decision 106 of 2025 on e-invoicing penalties: Penalties for late adoption, late e-invoices and failures to notify
- Cabinet Decision 129 of 2025: AED 2,500 per detected case for not issuing a tax invoice in time
What it means for you
VAT invoice timing rules also still apply, so a late e-invoice can breach both regimes. Example: 30 late e-invoices in one month would be capped at AED 5,000 under the e-invoicing penalties. Monitor rejection reports daily in the first months.
What to do
- Set daily checks on failed or rejected invoices.
- Fix master data issues quickly.
- Re-send within the time limit.
- Report system failures as required.
Confirm Cabinet Decision 106 of 2025 amounts on an official source before quoting them to clients.
We can do this for youE-invoicing readiness: phase check, Accredited Service Provider appointment, PINT AE data and go-live: AED 5,000