Issued by the Minister of State for Financial Affairs, this Decision establishes the implementation framework for the UAE's Electronic Invoicing System. It introduces a voluntary Pilot Programme commencing 1 July 2026 and allows for early adoption from the same date. As per Article 5, mandatory implementation is phased based on taxpayer revenue. Businesses with revenue exceeding AED 50 million must comply by 1 January 2027, while those below this threshold and Government Entities have later deadlines in 2027. The Decision also clarifies that Business-to-Consumer transactions are temporarily exempt from the system.