- Issuing authority
- UAE Ministry of Finance
- Jurisdiction
- United Arab Emirates
- Effective date
- October 1, 2026
- Stage
- Final rule
- Official document
- Ministerial Decision No. 168 of 2026
- Official source
- gulfnews.com
Under Ministerial Decision No. 168 of 2026, the UAE Ministry of Finance has eliminated the preliminary approval framework for electronic invoicing service providers, replacing it with a direct accreditation system.
UAE enterprises generating annual revenues of AED 50 million or more are required to appoint an accredited e-invoicing provider by October 30, 2026. This mandate precedes the compulsory e-invoicing system rollout scheduled for January 1, 2027.
Service providers that previously held preliminary approval are granted up to 30 days from October 1 to satisfy the newly established accreditation criteria or face termination of their status.
In-scope businesses with annual revenue below AED 50 million must appoint an accredited provider by March 31, 2027, and implement the system by July 1, 2027. Transactions with or between individuals who are not conducting business remain outside the electronic invoicing framework.
Sources
- Gulf News · 2026-10-13
- Gemini News Search — Policy & Legal Updates · 2026-10-13
- Gemini News Search — Policy & Legal Updates · 2026-10-13
- Gemini News Search — Policy & Legal Updates · 2026-10-13



