UAE scraps eInvoicing pre-approval, gives existing providers 30 days
UAE Finance Ministry issued Decision 168 of 2026, removing the eInvoicing pre-approval stage for service providers.
· Last verified: 10 Oct 2026 (UAE Ministry of Finance; WAM via Sharjah24)
Summary
- UAE Finance Ministry issued Decision 168 of 2026, removing the eInvoicing pre-approval stage for service providers.
- Providers now face direct accreditation only after completing full assessment and testing requirements.
- Firms holding preliminary approval have 30 days from 1 October or lose it.
The latest
Service providers in the UAE's Electronic Invoicing System must now clear assessment and testing before winning accreditation, after the Ministry of Finance removed the pre-approval stage entirely under Ministerial Decision No. 168 of 2026, announced on 9 October and effective retroactively from 1 October. The Ministry described the result as a fully operational accreditation framework and said it reflects continued updating of the country's tax regulatory architecture.
Details
- The decision: Ministerial Decision No. 168 of 2026 sets eligibility criteria and accreditation procedures for service providers operating under the Electronic Invoicing System. The Ministry of Finance published it on 9 October 2026 as part of what it called the updated regulatory framework governing eInvoicing in the country.
- What it repeals: The decision cancels Ministerial Decision No. 64 of 2025 and all of its amendments, including Ministerial Decision No. 56 of 2026. That removes the legal basis on which the earlier two-step route — preliminary approval first, accreditation later — had operated for providers entering the system.
- The core change: The pre-approval stage is gone. Providers move straight to direct accreditation and must complete assessment and testing requirements before they are accredited, rather than operating under an interim status while working toward full compliance.
- Effective date: The decision applies from 1 October 2026, eight days before the Ministry announced it, meaning the new accreditation regime was already in force at the moment of publication.
- The 30-day clock: Providers holding preliminary approval under Decision 64 of 2025 get up to 30 days from 1 October 2026 to meet the new accreditation requirements. No fresh application is required unless the Ministry decides otherwise. Preliminary approval is terminated where the requirements are not met within that window.
- Outsourcing allowed: Providers may continue using third-party Peppol service-provider products and may outsource parts of their services. The Ministry kept full responsibility for compliance and service delivery with the accredited provider itself, regardless of which vendor performs the underlying work.
- Lifecycle rules: Beyond entry, the decision sets out procedures for renewing accreditation, ongoing evaluation of accredited providers, termination of accreditation, and the mechanism for objecting to a termination decision — converting accreditation into a continuously supervised status rather than a one-time clearance.
- What was not given: The Ministry attached no monetary figures to the decision and quoted no named official in its statement, framing the move only as part of the UAE's continued commitment to modernising its tax legislative and regulatory frameworks.
Background
The UAE's Electronic Invoicing System is being rolled out through accredited service providers who transmit invoice data on behalf of businesses. Decision 64 of 2025 established the original accreditation path, including the preliminary approval stage now abolished, and was amended earlier in 2026 by Decision 56.
Between the lines
Removing preliminary approval shifts the compliance burden forward: providers must now pass assessment and testing before they can operate at all, rather than building toward it afterwards. Combined with the 30-day transition for existing holders and the rule that outsourcing to Peppol vendors does not transfer liability, the framework concentrates accountability on the accredited entity and narrows the window in which partially ready providers can serve clients.
What's next
The 30-day transition window from 1 October 2026 closes at the end of October, after which preliminary approvals that fall short are terminated. Watch for the Ministry's published list of accredited providers and any further amendments to the framework.