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

In force In force from 1 October 2026

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. 1 October 2026 In force
  2. 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. 1 October 2026 Ministerial Decision MD 168/2026 — Accreditation of e-invoicing service providers In force
    1. 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

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.