The UAE Ministry of Finance has replaced the pre-approval stage for eInvoicing Service Providers with a direct accreditation process, marking the programme’s move from testing to a fully live ecosystem.
Ministerial Decision No. 168 of 2026 sets the new eligibility criteria and accreditation procedures. It takes effect on October 1, 2026 and repeals Ministerial Decision No. 64 of 2025 and its amendments, including Ministerial Decision No. 56 of 2026.
The pre-approval model helped onboard providers while the technical infrastructure and interoperability arrangements were still being built and tested. Under the new framework, providers must complete the defined assessment and testing requirements before accreditation is granted. The aim is to ensure that those entering the market have shown technical capability, operational readiness and compliance.
The flexibility introduced by Decision No. 56 of 2026 remains. Providers can use third-party Peppol Service Provider Products and outsource the development, operation or management of those products or parts of their services. They stay fully responsible for compliance and service delivery.
The framework also sets procedures for accreditation renewal, ongoing evaluation and termination. Providers can formally object to a termination decision.
Transitional arrangements apply to providers that received preliminary approval under Decision No. 64 of 2025. They have up to 30 days from October 1 to meet the new accreditation requirements and do not need to submit a new application unless the Ministry decides otherwise. Preliminary approval will be terminated for any provider that misses the deadline.
The Ministry said the Decision reflects the UAE’s continued commitment to updating the legislative and regulatory frameworks governing the tax system. It is designed to improve compliance efficiency, strengthen the regulatory framework for eInvoicing and support the resilience and sustainability of the business community.
News Source: Emirates News Agency
