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The UAE Ministry of Finance has amended regulations governing the accreditation of electronic invoicing service providers to streamline processes and reduce burdens on businesses now that the ecosystem has moved beyond its testing phase. Ministerial Decision No. 168 of 2026 repeals Ministerial Decision No. 64 of 2025 along with subsequent amendments including Decision No. 56 of 2026. The updated framework entered into force on October 1 and eliminates the preliminary approval stage that had supported onboarding while technical infrastructure was under development. Service providers must complete required assessments and testing before accreditation is granted under the new rules.
The ministry’s statement highlighted retention of flexibility introduced in earlier decisions allowing providers to utilise third-party Peppol products or outsource elements of service delivery. Providers remain fully responsible for meeting all regulatory and compliance obligations regardless of any external arrangements. The decision further establishes formal procedures for renewal of accreditation, ongoing evaluations, termination of approvals and a process for providers to appeal termination rulings.
Previously pre-approved service providers have a 30-day transitional window from October 1 to satisfy the updated accreditation criteria, according to the ministry. No fresh application is required during this period unless the ministry directs otherwise. Approvals will be terminated for any provider that does not meet the requirements by the end of the transition.
The amendments support the broader UAE electronic invoicing programme which mandates the exchange of electronic invoices and credit notes for business-to-business and business-to-government transactions through accredited providers. Ministry of Finance implementation timelines require businesses with annual revenues of AED 50 million or more to appoint an accredited provider by October 30 and achieve full compliance by January 1, 2027. Entities below that revenue threshold must appoint a provider by March 31, 2027 and implement the system from July 1, 2027.
Government entities subject to the rules face a provider appointment deadline of March 31, 2027 and must achieve compliance by October 1, 2027, the ministry’s schedule shows. Invoices and credit notes must generally be issued and transmitted within 14 days of the transaction date while also adhering to any applicable VAT law requirements for registered businesses. The programme utilises the Peppol network standard to facilitate secure interoperability and accurate reporting between businesses and authorities.
The Ministry of Finance initiated the eInvoicing framework in 2025 with a series of decisions covering scope, procedures, penalties and guidelines to modernise tax administration. Related measures address exemptions, self-billing arrangements, in-country data storage requirements and outage reporting obligations. Businesses should consult the ministry’s official accreditation portal and guidelines to confirm provider status and prepare for the approaching mandatory deadlines.
