The United Arab Emirates has replaced preliminary approval for e-invoicing service providers with a direct accreditation process. Under Ministerial Decision No. 168 of 2026, providers must complete the required assessments and testing before the Ministry of Finance grants accreditation.
The decision took effect on 1 October 2026 and repeals Ministerial Decision No. 64 of 2025 and its amendments. It reflects the UAE’s shift from developing and testing its e-invoicing ecosystem to operating a live system.
For background on the wider rollout, read our updates on the UAE e-invoicing pilot and the UAE e-invoicing guidelines.
What changes for service providers?
Under the previous framework, providers could receive preliminary approval while the UAE’s e-invoicing infrastructure and interoperability arrangements were being developed.
The new framework removes that preliminary stage. Providers must meet the defined eligibility criteria and complete the required assessment and testing before they can receive accreditation. Only accredited providers may provide, or continue to provide, e-invoicing services in the UAE.
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 requirements. They do not need to submit a new application unless the Ministry of Finance decides otherwise. If they do not meet the requirements within the transition period, their preliminary approval will be terminated.
Third-party technology is allowed
Providers may use third-party Peppol service provider products. They may also outsource the development, operation or management of those products, or parts of their e-invoicing services.
The provider remains responsible for meeting the accreditation requirements and overseeing service delivery. Using a third-party product or outsourcing work does not transfer that responsibility.
What should businesses check?
Preliminary approval and accreditation are different statuses. A provider that previously announced preliminary approval may still need to complete the new accreditation requirements.
Before selecting or contracting a provider, businesses should check its current status against the Ministry of Finance’s service provider information. They should also confirm that the provider can support their implementation needs and ongoing invoice exchange.
The business appointment deadline is separate
Decision No. 168 changes the rules for service providers. It does not change the separate implementation timeline for businesses.
Entities in scope with annual revenues exceeding AED 50 million must appoint an Accredited Service Provider by 30 October 2026. The mandatory implementation date for this group remains 1 January 2027.
Preparing for e-invoicing in the UAE
The updated accreditation process gives businesses a clear reason to verify their provider’s status as they prepare for implementation. They should also review integration requirements, invoice data and internal processes in time for their applicable deadline.
