The text
Article 6 of Decision 243 of 2025, as amended by Decision 197 of 2026:
- Clause 4: where the issuer is VAT-registered, it issues and transmits the e-invoice and the e-credit note to the recipient within the timeline prescribed by the VAT Law.
- Clause 5 (amended): subject to Clause 4, the issuer must issue and transmit the e-invoice or e-credit note through the e-invoicing system within 14 business days from the date of the business transaction. Before the amendment it said "14 days".
The VAT Law (Federal Decree-Law 8 of 2017, Article 67) requires a registrant to issue a tax invoice within 14 days of the date of supply. Since 2023 the tax credit note has a 14-day limit as well.
Who is on which clock
| Issuer | Window | Reference |
|---|---|---|
| VAT-registered business | 14 days from the date of supply, under the VAT Law | Article 6(4), and VAT Law Article 67 |
| In scope for e-invoicing but not VAT-registered | 14 business days from the transaction | Article 6(5) (amended) |
| Transaction between members of the same tax group, 1 January 2027 to 31 December 2028 | Excluded; e-invoicing is voluntary | Article 4(1)(f) |
This reading comes from the text itself. The FTA has not yet published guidance on how the two windows combine, so if you are registered, set your system to 14 calendar days and you lose nothing.
When the clock starts
Article 1 defines the "Date of Business Transaction" as the earlier of the date the transaction occurred and the date payment for it was received. If you take an advance payment before delivery, the clock started on the payment date, not the delivery date.
Worked dates
A business day is any day except weekends and official federal government holidays. The federal government weekend is Saturday and Sunday, so Friday counts.
| Transaction date | 14 days (registrant) | 14 business days (non-registrant) |
|---|---|---|
| Thursday 5 November 2026 | Thursday 19 November | Wednesday 25 November |
| Thursday 26 November 2026, no public holidays | Thursday 10 December | Wednesday 16 December |
| Thursday 26 November 2026, if 1, 2 and 3 December are public holidays | Thursday 10 December | Monday 21 December |
The government announces Commemoration Day and National Day holidays each year and sometimes moves them. Count on that year's official announcement.
What to do
- Know your VAT status first. If you are registered, do not build your billing cycle on 14 business days.
- Advance payments start the clock. Tie invoice issue to payment receipt, not only to delivery.
- Ask your provider whether its system warns you before the window closes, and which timestamp it records as the transmission date.
- Credit notes too. The same window applies to the e-credit note, so returns and discounts run on a clock like invoices.