The UAE Ministry of Finance has issued Ministerial Decision No. 168 of 2026, overhauling the accreditation framework for service providers operating within the country’s electronic invoicing system. The decision takes effect on October 1, 2026 and repeals Ministerial Decision No. 64 of 2025 and its subsequent amendments.
The central change is the removal of the pre-approval stage that governed the previous framework. That model was designed for the ecosystem’s development and testing period, when technical infrastructure and interoperability arrangements were still being built out. Under the new framework, service providers must complete a full accreditation assessment and testing process before they are approved to operate.
The decision retains flexibility introduced under Ministerial Decision No. 56 of 2026, allowing providers to use third-party Peppol Service Provider products and to outsource the development, operation, or management of elements of their eInvoicing services, provided they retain full responsibility for compliance and service delivery.
The new rules also formalise procedures for accreditation renewal, ongoing evaluation, and termination, including a formal objection process for providers facing termination decisions.
Service providers that received preliminary approval under the previous framework before 1 October 2026 have up to 30 days from that date to meet the new accreditation requirements. A fresh application will not generally be required, but preliminary approvals will be terminated where requirements are not satisfied within that window.
The Ministry said the decision reflects the UAE’s commitment to keeping its tax regulatory framework current, with a stated aim of improving compliance efficiency and supporting business resilience.
