Summary
- Ministerial Decision No. 168 of 2026 took effect on 1 October 2026, repealing Decision No. 64 of 2025 and its amendments, including Decision No. 56 of 2026.
- The framework removes the former pre-approval stage: a Service Provider must complete the prescribed eligibility assessment and technical testing before the Ministry grants accreditation.
- Previously pre-approved providers have up to 30 days from 1 October 2026 to satisfy the new requirements, generally without a new application; failure to do so results in termination of preliminary approval.
Extended article
The UAE Ministry of Finance has issued Ministerial Decision No. 168 of 2026 on the eligibility criteria and accreditation procedures for Service Providers under the Electronic Invoicing System. The Decision took effect on 1 October 2026 and repeals the previous framework under Ministerial Decision No. 64 of 2025 and its amendments, including Ministerial Decision No. 56 of 2026.
The principal change is the removal of the separate pre-approval stage. Under the new direct-accreditation model, providers must complete the prescribed assessment and testing before accreditation is granted. The Ministry describes the change as reflecting the programme’s transition from ecosystem development and testing to an operational framework.
Providers may continue using third-party Peppol Service Provider products and may outsource the development, operation or management of technical components, but they retain full responsibility for compliance and service delivery. The Decision also establishes procedures for renewal, ongoing evaluation, termination and objections to termination decisions. Existing pre-approved providers have up to 30 days from 1 October 2026 to complete accreditation, generally without filing a new application unless the Ministry determines otherwise. If the requirements are not met within that period, preliminary approval is terminated.
Source
- UAE Ministry of Finance: Ministerial Decision No. 168 of 2026
- UAE Ministry of Finance: Updated Accreditation Framework Announcement
- UAE E-Invoicing: ASP Accreditation Rules under Decision No. 168 of 2026
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