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The Ministry of Finance said in a statement that it has issued Ministerial Decision No. 168 of 2026 on the Eligibility Criteria and Accreditation Procedures for Service Providers under the Electronic Invoicing System. The decision repeals Ministerial Decision No. 64 of 2025 along with its amendments, including Ministerial Decision No. 56 of 2026. It entered into force on October 1, 2026, establishing an updated regulatory structure that aligns with the system’s maturity. The ministry described the revisions as necessary following the completion of initial ecosystem development and testing phases.
According to the Ministry of Finance, a central change eliminates the pre-approval stage that had been used while technical infrastructure and interoperability arrangements were still under development. The prior approach had facilitated onboarding of service providers during that preparatory period. The new framework instead focuses on direct accreditation once eligibility conditions are met. This adjustment supports a fully operational live environment for electronic invoicing across the UAE.
The Ministry of Finance statement outlined detailed procedures now incorporated for accreditation renewal, ongoing performance evaluation and potential termination of approvals. It also establishes a formal process allowing service providers to object to any termination decision. These elements provide greater clarity and structure for participants in the eInvoicing ecosystem. Such measures aim to maintain high standards as adoption scales.
Transitional provisions apply to service providers that held preliminary approval under the repealed decisions, the ministry reported. Those entities have up to 30 days from October 1, 2026, to fulfil the updated accreditation requirements without submitting a fresh application unless otherwise directed. Failure to meet the conditions within the timeframe will result in termination of the preliminary approval. The arrangements seek to minimise disruption for established participants.
A Ministry of Finance announcement from May 2026 had previously extended the deadline for businesses with annual revenues exceeding AED 50 million to appoint an accredited service provider until October 30, 2026, while keeping the mandatory implementation date of January 1, 2027, unchanged. That earlier statement noted 32 service providers had already secured approval at the time, with more advancing through final stages. The programme relies on the Peppol interoperability framework and PINT AE specifications to standardise electronic invoice exchanges.
The Ministry of Finance maintains a public list of accredited and pre-approved eInvoicing service providers, which it updates periodically to reflect new additions. Eligibility under the revised decision requires active Peppol certification, successful completion of conformance tests, at least two years of relevant operational experience and compliance with company registration and information security standards. These criteria ensure service providers can reliably support the digital transformation objectives of reducing processing errors and enhancing tax compliance across the economy.
