When must an electronic credit note be issued under UAE e-invoicing?
Article 6 of Ministerial Decision No. 243 of 2025 requires an electronic credit note when the transaction is cancelled, the agreed consideration is reduced, consideration is returned in full or part, or an administrative or numerical error occurs. Decision 197 of 2026 requires it to be issued and transmitted within 14 business days of the transaction date.
On this page
Alongside the VAT rule
For registrants, Article 62 of the VAT law also requires a tax credit note within 14 days of the event reducing the VAT. In practice, a contractor issuing a credit note promptly after a certificate is reduced meets both.
Construction cases
A reduced valuation after an interim certificate, an omitted variation, an invoice raised at the claimed amount instead of the certified amount, or a typing error on a progress invoice.
Where SupaJack Construct fits
SupaJack Construct does not transmit e-invoices. It stores the company's Peppol endpoint ID and produces tax invoices and credit notes with the data a provider needs, and the company's accredited service provider handles exchange and reporting.
Related tools and guides
See the answers on when e-invoicing starts, what an e-invoice is, accredited service providers, the 14 business day deadline and whether SupaJack Construct sends e-invoices, plus the VAT guide for contractors and finance and VAT in SupaJack Construct.
Worked example
On 10 March 2027 a consultant reduces a certified amount already invoiced by AED 30,000. The contractor issues an electronic credit note for AED 30,000 plus AED 1,500 of VAT through its provider within 14 business days.
Questions people ask
Does a typing error need a credit note?
Yes, administrative or numerical errors are listed.
What is the deadline?
14 business days, under Decision 197 of 2026.
Who transmits it?
The issuer, through its accredited service provider.