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07 May 2026

Qatar approves draft e-invoicing law and implementing regulations

  • On 6 May 2026, Qatar approved a draft electronic invoicing (e-invoicing) law, together with its implementing regulations.
  • The draft law establishes the legal framework to issue electronic invoices and credit notes, in addition to supporting Qatar's digital transformation agenda.
  • Businesses operating in Qatar should start evaluating the potential impact of e-invoicing on their systems and internal operations and adopt measures for compliance.
 

Executive summary

On 6 May 2026, Qatar's Council of Ministers approved a draft law on electronic invoicing (e-invoicing) together with its implementing regulations, prepared by the Ministry of Finance in coordination with the General Tax Authority (GTA).

The draft law defines the legal structure governing the issuance of electronic invoices and credit notes, and aims to enhance transparency and regulatory oversight.

Detailed discussion

Background

The GTA has been implementing the e-invoicing pilot program, involving a select group of large entities, since late 2025. The GTA has also been progressing its digital transformation agenda, including through enhancements to tax administration and regulatory oversight. As part of this broader initiative, the GTA has been exploring the introduction of e-invoicing to support transparency, improve data availability and strengthen tax monitoring and compliance.

Highlights of the draft law

The draft law is expected to follow the legislative process through the Shura Council and subsequently to His Highness the Amir for enactment.

The expected e-invoicing model is likely to be similar to Saudi Arabia's, with a clearance model for business-to-business (B2B) and business-to-government (B2G) transactions, and a reporting model for business-to-consumer (B2C) transactions.

The e-invoicing program is expected to cover all transactional activity, including B2B, B2G and B2C transactions. Although no dates have been confirmed, e-invoicing is anticipated to be implemented from 1 January 2027. A staggered rollout is anticipated, with larger businesses expected to be included in the initial phase, followed by subsequent phases for smaller businesses.

Implications

In anticipation of the approval of the draft law and implementing regulations, businesses operating in Qatar should begin assessing the potential impact of e-invoicing on their operations. This includes reviewing enterprise resource planning (ERP) and invoicing systems, identifying transactions in scope, evaluating data quality and considering changes required to their finance, tax and operational processes.

Early preparation will be critical to managing implementation timelines and reducing disruption when mandatory e-invoicing is introduced.

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Contact Information

For additional information concerning this Alert, please contact:

EY Consulting LLC, Doha

EY Consulting LLC, Dubai

Ernst & Young LLP (United States), Middle East Tax Desk, New York

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2026-1020

 
 

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