Ministerial Decision Ministerial Decision No. 168 of 2026 Ministry of Finance
MD 168/2026 — Accreditation of e-invoicing service providers
Ministerial Decision No. 168 of 2026 on the Eligibility Criteria and Accreditation Procedure for Service Providers under the Electronic Invoicing System
Official Arabic text (opens in a new tab) English text (opens in a new tab)
- Official Arabic title
- قرار وزاري رقم (168) لسنة 2026 بشأن معايير قبول وإجراءات اعتماد مزودي الخدمات وفقاً لنظام الفوترة الإلكترونية
- Document type
- Ministerial Decision
- Number
- 168
- Issued by
- Ministry of Finance
- In force from
- 1 October 2026
- Applies to
- Applies to service providers seeking or holding accreditation; businesses appoint providers from the Ministry's published list.
- Current position
- In force from 1 October 2026. Repeals Ministerial Decision No. 64 of 2025 and its amendments (Art. 18).
- Topics
- E-Invoicing · Accredited service provider
- Official text
- Official Arabic text · English text
Factual summary
Sets the eligibility criteria and the accreditation procedure for service providers under the Electronic Invoicing System: Peppol certification and PINT AE support, information-security requirements for the product, a self-declaration that includes 100 free e-invoice exchange and reporting services per year to each End User, accreditation testing with the FTA, two-year validity, renewal, termination and objection. It repeals Ministerial Decision No. 64 of 2025 and gives pre-approved providers 30 days from 1 October 2026 to complete accreditation.
What it means in practice Professional insight
Who: e-invoicing service providers, and the businesses that appoint them. What to check: that a provider is on the Ministry's list of Accredited Service Providers on the day you sign and again before go-live, and how its offer applies the 100 free services per year under Art. 9(4).
Key provisions
- Art. 4 Eligibility: among other conditions, an active Peppol-certified Service Provider that has passed the OpenPeppol conformance tests.
- Art. 8 Information security of the product: multi-factor authentication, encryption, security monitoring, ISO/IEC 27001 for the product, and End-User hosting, storage and residency requirements.
- Art. 9(4), Sch. 1 The provider declares a commitment to 100 free e-invoice exchange and reporting services per year to each End User, from the signature of each End-User agreement.
- Art. 13 The Ministry grants accreditation and publishes the provider's details; accreditation is valid for two years.
- Arts. 15–17 Renewal, termination and objection procedures; a terminated provider is delisted and must notify its End Users.
- Art. 18 Repeals Ministerial Decision No. 64 of 2025 and its amendments.
- Art. 19 A provider pre-approved under MD 64/2025 must complete accreditation within 30 days of 1 October 2026, or its pre-approval is terminated.
- Art. 20 Published in the Official Gazette; effective from 1 October 2026.
What changed
- 1 October 2026 In force
- 1 October 2026 Replaces MD 64/2025 — Earlier e-invoicing service-provider accreditation (repealed): MD 168/2026 repeals MD 64/2025 and its amendments; pre-approved providers had 30 days from 1 October 2026 to complete accreditation (Art. 19).
Relationship chain
Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.
- 1 October 2026 Ministerial Decision MD 168/2026 — Accreditation of e-invoicing service providers In force
- 13 March 2025 Ministerial Decision MD 64/2025 — Earlier e-invoicing service-provider accreditation (repealed) — Replaced by this law from 1 October 2026 Superseded
Official sources
Official Arabic text (opens in a new tab) English text (opens in a new tab)
Related services: UAE E-Invoicing · E-Invoicing Readiness
Last verified against official sources: 19 October 2026 · اقرأ بالعربية
General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.
