UAE Removes Pre-Approval Stage for E-Invoicing Providers

The UAE Ministry of Finance has replaced its e-invoicing service provider accreditation framework, requiring providers to complete the necessary assessments and testing before accreditation is granted.

Ministerial Decision No. 168 of 2026 took effect on 1 October, repealing Decision No. 64 of 2025 and its amendments. The change marks the programme’s transition from development and testing to an operational ecosystem.

Providers holding preliminary approval have up to 30 days from 1 October to complete accreditation requirements. They do not need to submit a new application unless instructed by the Ministry, but their preliminary approval will be terminated if they fail to meet the requirements within that period.

Providers can continue using third-party Peppol products and outsourcing elements of their services, while retaining full responsibility for compliance and delivery.

For businesses selecting an e-invoicing partner, the practical implication is to verify the provider’s current accreditation status rather than rely on an earlier announcement of preliminary approval.

30 October 2026 is the deadline for entities subject to e-invoicing with annual revenues of AED 50 million or more to appoint an Accredited Service Provider (ASP). Download The UAE Buyer Guide to E-Invoicing & Tax Compliance

Source: Ministry of Finance

This content is intended to share insights and practical considerations based on industry experience. It does not constitute legal, regulatory, or financial advice. Regulatory requirements vary by jurisdiction and circumstance, so any compliance-related matters should be reviewed and validated with your own professional advisors.