MoF has issued Ministerial Decision No. 168 of 2026, removing the pre-approval stage for e-invoicing service providers and introducing a direct accreditation process from 1 October 2026.
UAE’s Ministry of Finance (MoF) has issued Ministerial Decision No. 168 of 2026 on the Eligibility Criteria and Accreditation Procedures for Service Providers under the Electronic Invoicing System. The Decision repeals Ministerial Decision No. 64 of 2025 and its amendments, including Ministerial Decision No. 56 of 2026, and will enter into force on 1 October 2026.
The new Decision introduces an updated accreditation framework for e-invoicing service providers. It reflects the transition of the UAE e-invoicing programme from ecosystem development and testing to a fully operational and live ecosystem.
Key amendments
A key change is the removal of the pre-approval stage under the previous framework. The pre-approval approach supported the establishment and onboarding of Service Providers while the UAE e-invoicing ecosystem, including its technical infrastructure and interoperability arrangements, was being developed and tested.
As the UAE e-invoicing Programme progresses into its operational phase, the new framework moves to a direct accreditation process. Under this process, Service Providers will be required to complete the defined accreditation assessment and testing requirements before accreditation is granted.
The flexibility introduced through Ministerial Decision No. 56 of 2026 is retained. It allows Service Providers to use third-party Peppol Service Provider Products and to outsource the development, operation or management of such products or elements of their e-invoicing services, while retaining full responsibility for compliance and service delivery.
The new framework also sets out defined procedures for accreditation renewal, ongoing evaluation and termination, as well as a formal process for Service Providers to object to a termination decision.
Transitional arrangements
Transitional arrangements have been established for Service Providers that received preliminary approval under Ministerial Decision No. 64 of 2025 before the new Decision takes effect. These Service Providers will have up to 30 days from 1 October 2026 to complete the accreditation requirements under the new framework.
A new application will not be required unless otherwise determined by the Ministry. Where the requirements are not satisfied within the prescribed period, the preliminary approval will be terminated.
Supporting business community resilience
Ministerial Decision No. 168 of 2026 marks the transition from the initial pre-approval model used during the development and testing of the UAE e-invoicing ecosystem to a fully operational accreditation framework. The framework is intended to ensure that Service Providers entering the market demonstrate their technical capability, operational readiness and compliance before being accredited to provide e-invoicing services in the UAE.
This announcement was made on 9 October 2026.
