UAE Updates E-Invoicing Service Provider Accreditation Rules Under Ministerial Decision

The United Arab Emirates Ministry of Finance announced Ministerial Decision No. 168/2026 on 9 October 2026, introducing revised eligibility criteria and accreditation procedures for service providers operating within the country's electronic invoicing system, according to Global VAT Compliance. The decision entered into force retroactively on 1 October 2026.

Under the updated regulations, the preliminary approval stage has been removed. Service providers must complete full technical testing and eligibility assessments directly before accreditation is granted. The framework allows providers to use third-party Pan-European Public Procurement Online (PEPPOL) products and outsource specific services, provided the accredited service provider retains full responsibility for regulatory compliance and operational delivery.

The ministerial decision also defines processes for ongoing performance evaluations, accreditation renewals, terminations, and formal objection procedures for service providers challenging termination decisions.

For service providers that previously held preliminary approval under the prior framework, the decision establishes a 30-day transitional period starting 1 October 2026 to fulfill the updated accreditation requirements without filing a new application, unless otherwise directed. Failure to meet the requirements within this timeframe will result in the termination of their preliminary approval.