UAE Updates E-Invoicing Accreditation Rules and Sets 30-Day Transition Window

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, repealing Ministerial Decision No. 64 of 2025 and its amendments, including Ministerial Decision No. 56 of 2026.

Under the updated framework, which took effect on October 1, 2026, the preliminary approval phase has been removed. Service providers must now complete formal accreditation assessments and technical testing before receiving approval to operate, reflecting the transition of the UAE e-invoicing programme from development and testing into an active operational phase.

The Ministry retained provisions allowing providers to use third-party Peppol service provider products and outsource operations or management, while specifying that providers remain solely responsible for regulatory compliance and service delivery. The framework also introduces defined guidelines for renewals, ongoing evaluations, termination, and formal objections.

Existing service providers granted preliminary approval under the prior framework have been given a 30-day transition period from October 1, 2026, to meet the new accreditation rules. Preliminary approvals will be terminated if the requirements are not satisfied within the 30-day deadline.