Photo Credit: WAM
The UAE Ministry of Finance has issued Ministerial Decision No. 168 of 2026, introducing updated eligibility criteria and accreditation procedures for service providers operating under the country’s Electronic Invoicing System.
The new decision, which came into effect on 1 October 2026, replaces Ministerial Decision No. 64 of 2025 and its subsequent amendments, including Ministerial Decision No. 56 of 2026.
Under the revised framework, the Ministry has introduced a direct accreditation process for eInvoicing Service Providers as the UAE’s eInvoicing programme moves from its development and testing phase into a fully operational environment.
One of the main changes is the removal of the previous pre-approval stage. That process was initially introduced to support the onboarding of service providers while the technical infrastructure, interoperability arrangements and wider eInvoicing ecosystem were still being developed and tested.
With the programme now entering its operational phase, service providers will be required to complete the relevant accreditation assessments and testing requirements before receiving approval to provide eInvoicing services in the UAE.
The updated decision also retains the flexibility introduced under Ministerial Decision No. 56 of 2026. Service providers will continue to be permitted to use third-party Peppol Service Provider Products and outsource the development, operation or management of these products or other parts of their eInvoicing services.
However, accredited providers will remain fully responsible for regulatory compliance, operational performance and the delivery of their services.
The framework also establishes procedures covering accreditation renewals, ongoing evaluations and termination. It additionally introduces a formal process allowing service providers to object to decisions terminating their accreditation.
Transitional measures have been put in place for companies that had received preliminary approval under Ministerial Decision No. 64 of 2025 before the new rules came into effect.
These providers have been given up to 30 days from 1 October 2026 to complete the accreditation requirements under the revised framework. They will not be required to submit a new application unless otherwise requested by the Ministry of Finance.
Providers that fail to meet the required conditions within the specified timeframe will have their preliminary approval terminated.
The Ministry said Ministerial Decision No. 168 of 2026 marks an important step in the transition towards a fully operational eInvoicing regulatory system, ensuring that service providers demonstrate the necessary technical capabilities, operational readiness and compliance standards before entering the market.
The Ministry of Finance added that the updated framework reflects the UAE’s continued efforts to modernise legislation and regulations governing the tax system, improve compliance efficiency and strengthen the resilience and sustainability of the business community.
