Ministerial Decision No. 168 of 2026 took effect on 1 October 2026. It sets the rules for companies that want to provide e-invoicing services in the UAE, and it replaces Ministerial Decision No. 64 of 2025 and its amendments.
The main change is simple: the separate pre-approval stage has been removed. A provider now has to pass the full technical and operational assessment and be accredited before it can serve businesses.
What the decision changes
| Topic | Under Decision 168 of 2026 |
|---|---|
| Pre-approval | Removed. There is no separate preliminary stage any more. |
| Accreditation | Granted only after the full technical and operational assessments are completed. |
| Providers that were pre-approved | 30 days from 1 October 2026 to meet the full requirements, or their approval is terminated. |
| Outsourcing | Allowed, including third-party Peppol products, but the accredited provider stays fully responsible. |
| After accreditation | Renewal, ongoing evaluation, and a termination procedure with a right to object. |
The decision is about service providers. The deadlines for businesses are set by separate decisions: businesses with revenue of AED 50 million or more must appoint a provider by 30 October 2026 and go live on 1 January 2027.
What it means for you
Check that your provider is fully accredited
Ask your provider to confirm its accreditation status with the Ministry of Finance, and check it against the Ministry’s official information.
Follow up if your provider was only pre-approved
Pre-approval alone is no longer enough. Confirm that your provider met the new requirements within the 30-day window.
Ask who runs the technology
A provider may outsource parts of its service. It remains responsible, but you should know which partners handle your invoices.
Keep your own deadline
Your appointment and go-live dates have not moved. Leave enough time for data preparation and testing.
This summary is based on public summaries of the decision published in October 2026 (LexisNexis Middle East, VATupdate). Always check the official text on the Ministry of Finance website.