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The legal basis
The certification framework is established under Ministerial Decision No. 64 of 2025, issued by the Ministry of Finance (MoF), which sets out the eligibility criteria and accreditation procedure for service providers under the Electronic Invoicing System. The broader mandate operates via Ministerial Decisions No. 243 and No. 244 of 2025 (with 2026 amendments). [mof.gov.ae], [finline.ae] [kgrnaudit.com], [uae-asp.ae]
What gets certified: the “Accredited Service Provider” (ASP)
The UAE uses a Peppol-based decentralised “5-corner” (DCTCE) model. Businesses do not connect to the Federal Tax Authority (FTA) directly — instead, your data flows: Supplier → Supplier’s ASP → Buyer’s ASP → Buyer, with tax data reported in parallel to the FTA. Only an MoF-accredited ASP may validate invoices in the PINT AE structured XML format and transmit them across the Peppol network. [finline.ae], [cleartax.com], [infinite-it.com]
Two distinct statuses — an important nuance
This is where many businesses get tripped up. There are two stages on the same approval pathway: [finline.ae], [asadabbast…logies.com]
| Status | Legal basis | What it allows |
|---|---|---|
| Pre-Approved | Article 15 | Cleared initial eligibility + technical readiness; can participate in pilot testing and early onboarding — but not live production |
| Fully Accredited | Article 16 | Completed full accreditation testing; authorised for production-grade validation, exchange and reporting |
For go-live planning, accreditation (not pre-approval) is the production requirement — a name on the pre-approved list is necessary but not sufficient. [finline.ae], [einvoicing.ae]
Eligibility criteria to become an ASP
To be accredited under Ministerial Decision No. 64 of 2025, a provider must satisfy baseline conditions including: [wistech.biz]
- Active OpenPeppol certification (completed AS4 conformance tests + signed Service Provider Agreement with a Peppol Authority)
- At least 2 years’ verifiable experience operating an e-invoicing system in a CTC or Peppol environment
- Valid UAE company registration and good tax standing with the FTA/MoF
- UAE-hosted data infrastructure (all e-invoice data and logs must reside in UAE-based data centres)
Applications go through the official MoF e-Invoicing Service Provider Accreditation Portal (email submissions are not accepted), with a statutory review window and three testing phases. [wistech.biz]
Current state of the register
As of mid-July 2026, around 42 providers are pre-approved (up from 33 in May and just 5 in September 2025), including major names like SAP, ClearTax, Pagero (Thomson Reuters), Comarch, EDICOM and Deloitte. [cleartax.com], [asadabbast…logies.com], [uae-asp.ae]
Key deadlines (why this matters now)
- 1 July 2026 – voluntary pilot opened [sharayeh.com]
- 30 October 2026 – large businesses (revenue ≥ AED 50M) must appoint an ASP (extended from 31 July 2026) [mof.gov.ae]
- 1 January 2027 – mandatory go-live for large businesses [mof.gov.ae]
- 1 July 2027 – SMEs; 1 October 2027 – government entities [sharayeh.com]
Sources
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