What happened?
On 19 October 2026, the UAE Ministry of Finance announced Ministerial Decision 197/2026 amending Decision 243/2025. The Ministry states that it became effective on 1 October.
Key details
Transactions between members of the same Tax Group are excluded for 24 months from 1 January 2027. The amendments remove the UAE data-storage requirement while preserving retention and access obligations. They also repeal Article 12 and the related System Failure definition, including the specified two-business-day notification requirement.
Business impact
T&M analysis: finance and technology teams should distinguish the treatment of transactions within a qualifying Tax Group from dealings between other affiliated companies. Group ownership alone should not be used as an implementation shortcut.
Review invoice archives, retrieval arrangements and service-provider contracts together. An offshore storage location does not remove the need to retain records and provide them to the FTA. Removing one notification provision should not be treated as permission to dispense with operational incident controls.
What happens next?
This development is separate from provider-accreditation changes and appointment deadlines already covered by T&M. Revalidate the final legislative text before relying on specific implementation changes. News and analysis only; not tax, legal or investment advice.
Sources
Primary and secondary sources are distinguished below. See our methodology for verification and correction standards.