The UAE has introduced new accreditation requirements for electronic invoicing service providers, replacing preliminary approval with full accreditation and requiring existing provisionally approved providers to meet the updated standards within 30 days of the framework’s effective date.
The UAE Ministry of Finance announced that it released Ministerial Decision No. 168 of 2026 on 9 October 2026, establishing new requirements for companies that provide electronic invoicing services in the UAE.
The decision replaces Ministerial Decision No. 64 of 2025 and Ministerial Decision No. 56 of 2026. Service providers must follow the new rules starting 1 October 2026.
Direct accreditation replaces preliminary approval
The previous framework allowed companies to receive preliminary approval while the UAE eInvoicing ecosystem was being built and tested. That development and testing phase has now concluded. Service providers can no longer enter under preliminary approval. Instead, they must complete a full accreditation process before receiving formal status.
To become accredited, service providers must demonstrate technical capability and operational readiness. They must pass defined assessments and testing requirements set by the Ministry. Only after satisfying these criteria will the Ministry grant accreditation. This shift reflects the movement from ecosystem development to live operations across the UAE.
Companies can still outsource their eInvoicing services to third-party Peppol Service Provider Products or outsource the development and operation of these systems. However, outsourcing does not reduce their responsibility. Service providers remain fully accountable for compliance with all regulations and for service delivery quality.
Rules for existing approvals
Service providers who received preliminary approval before 1 October 2026 have a transition period. They must complete the new accreditation requirements within 30 days of the decision’s effective date. These companies do not need to submit new applications unless the Ministry determines otherwise. If they fail to meet the requirements by the deadline, their preliminary approval ends automatically.
Ongoing accountability
The new framework defines clear procedures for renewing accreditations, evaluating provider performance, and terminating approvals. Service providers can formally object to any termination decision.
The Ministry of Finance stated that the updated rules strengthen compliance efficiency and protect business continuity while the UAE continues modernising its tax system.
