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UAE Ministry of Finance Updates E-Invoicing Service Provider Accreditation Rules

The UAE Ministry of Finance has issued Ministerial Decision No. 168 of 2026, updating accreditation procedures and eligibility criteria for electronic invoicing service providers. The decision took effect on October 1, 2026, repealing the previous 2025 decision and ending the pre-approval framework. Providers with preliminary approval have 30 days to meet the new direct accreditation standards.

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
www.wam.ae

The UAE Ministry of Finance has issued Ministerial Decision No. 168 of 2026, establishing updated eligibility criteria and accreditation procedures for electronic invoicing service providers, according to the Emirates News Agency.

The ministerial decision took effect on October 1, 2026, and officially repeals Ministerial Decision No. 64 of 2025, marking the full operational transition of the UAE e-invoicing regime.

Under the new framework, the previous pre-approval process has been replaced with direct accreditation, requiring comprehensive technical testing and assessment before final approval is granted.

Service providers that had obtained preliminary approval under the earlier decision are granted a 30-day transitional window to comply with the revised standards. While providers may continue to deploy third-party Peppol solutions, they remain directly accountable for regulatory and compliance obligations.

Sources

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