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UAE Overhauls E-Invoicing Provider Rules Ahead of Nationwide Rollout

The UAE Ministry of Finance has issued Ministerial Decision No. 168 of 2026, revising accreditation rules for e-invoicing service providers. Businesses earning Dh50 million or more must appoint an accredited provider by October 30, 2026, ahead of the January 1, 2027 rollout. Service providers must now complete formal testing and readiness evaluations for direct accreditation.

Issuing authority
UAE Ministry of Finance
Jurisdiction
United Arab Emirates
Stage
Final rule
Official document
Ministerial Decision No. 168 of 2026
Official source
gulfnews.com
Illustration: A modern corporate office desk in Dubai with financial spreadsheets and digital accounting software visible on a computer monitor, illum
Illustration

The UAE Ministry of Finance has introduced Ministerial Decision No. 168 of 2026, which overhauls accreditation criteria for service providers under the country's Electronic Invoicing System and replaces earlier preliminary approval frameworks, Gulf News reported.

Under the updated rules, businesses generating an annual revenue of Dh50 million or more are required to formally appoint an accredited service provider by October 30, 2026. This deadline precedes the mandatory nationwide implementation scheduled to take effect on January 1, 2027.

The decision requires service providers to undergo formal testing and readiness evaluations to receive direct accreditation. Providers that previously obtained preliminary approval under Decision No. 64 of 2025 have been granted 30 days from October 1 to complete the revised accreditation procedures.

Sources

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