UAE Scraps E-Invoicing Pre-Approval Under New Ministry of Finance Decision

The UAE Ministry of Finance has issued Ministerial Decision No. 168 of 2026 on the Eligibility Criteria and Accreditation Procedures for Service Providers under the Electronic Invoicing System, according to Gulf News. The decision took effect on October 1, 2026, repealing Ministerial Decision No. 64 of 2025 and its amendments, including Decision No. 56 of 2026.

Under the new framework, the ministry removed the intermediate preliminary approval stage that previously allowed service providers to operate while the technical ecosystem and interoperability arrangements were being tested. Under Article 3, providers may only deliver or continue delivering e-invoicing services in the UAE after obtaining full accreditation by completing defined assessments and testing. The ministry stated that this shift reflects the UAE e-invoicing programme's transition from system development into its operational phase.

Existing service providers holding preliminary approval have been granted 30 days from October 1, 2026, to fulfill the accreditation criteria without needing to submit a new application unless instructed by the ministry. The decision retains flexibility introduced in earlier regulations, such as allowing providers to use third-party Peppol Service Provider products and outsource certain operational or development elements.

The regulatory update coincides with a pending October 30, 2026, deadline for UAE businesses with annual revenues of Dh50 million or more to appoint an Accredited Service Provider. Businesses within this tier must complete technical onboarding ahead of the mandatory implementation go-live scheduled for January 1, 2027.