Ministerial Decision No. 64 of 2025 and its amendments, including Ministerial Decision No. 56 of 2026, have been repealed by the Ministry of Finance with Ministerial Decision No. 168 of 2026 on the Eligibility Criteria and Accreditation Procedures for Service Providers under the Electronic Invoicing System. On October 1st, 2026, the new decision will take effect. As the UAE eInvoicing program moves from ecosystem creation and testing to a fully functional and live ecosystem, the new Decision presents an improved certification framework for eInvoicing Service Providers.
The elimination of the pre-approval phase from the prior framework is a significant modification. While the UAE eInvoicing ecosystem, including its technical infrastructure and interoperability agreements, was being established and tested, the pre-approval strategy assisted in the development and onboarding of Service Providers. The new framework shifts to a direct accreditation procedure as the UAE eInvoicing Program enters its operational phase. In order to receive certification, service providers must fulfilll the specified accreditation evaluation and testing standards.
The flexibility granted by Ministerial Decision No. 56 of 2026 is maintained, enabling service providers to use third-party Peppol Service Provider Products and to contract out the creation, management, or operation of such products or components of their eInvoicing services, all the while maintaining complete accountability for service delivery and compliance.
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