UAE Updates E-Invoicing Rules with Direct Accreditation and Tax Group Relief

The UAE Ministry of Finance has updated its electronic invoicing framework through two ministerial decisions, introducing changes for service providers, intra-tax group transactions, and data storage rules, Travels Dubai reported. The measures took effect on October 1, 2026, as the country prepares for the phased implementation of its digital invoicing ecosystem beginning in January 2027.

Under Ministerial Decision No. 168 of 2026, the ministry established updated eligibility criteria and accreditation procedures for electronic invoicing service providers, repealing Ministerial Decision No. 64 of 2025 and its amendments, including Decision No. 56 of 2026. The new rules eliminate the preliminary approval mechanism, requiring providers to complete prescribed technical assessment and testing before full accreditation is granted.

Service providers holding preliminary approval granted prior to October 1 have a 30-day transition window from that date to satisfy the new accreditation criteria, generally without submitting a fresh application. Preliminary approvals will be terminated if providers fail to meet the conditions within this timeframe. Accredited providers may continue to use third-party Peppol products or outsource technical management, but retain full legal responsibility for compliance and service delivery.

In addition to accreditation changes, the framework introduces temporary relief for transactions between entities within the same tax group, exempting them from electronic invoicing obligations for 24 months starting January 2027. The revised rules also permit businesses to store electronic invoice and credit note data outside the UAE, lifting previous domestic storage restrictions provided that legal record-keeping standards continue to be met.