Finding an approved e-invoicing service provider in the UAE is now a compliance necessity for businesses. With the Ministry of Finance rolling out mandatory e-invoicing under the Peppol Interoperability Framework, only Accredited Service Providers are legally permitted to handle the exchange of Electronic Invoices and Electronic Credit Notes on behalf of UAE businesses. Ministerial Decision No. 64 of 2025, recently amended by Ministerial Decision No. 56 of 2026, sets out exactly who qualifies as an accredited provider and how businesses can verify that their chosen partner meets these standards.
This guide breaks down the accreditation framework in plain terms, so you know what to look for in an e-invoicing solution in UAE and why working with a properly accredited partner protects your business from compliance risk.
What Is Ministerial Decision No. 64 of 2025?
Ministerial Decision No. 64 of 2025 was issued on 13 March 2025 and took effect on 29 March 2025. It governs the eligibility criteria, application procedure, ongoing evaluation, and termination of Accreditation for Service Providers operating under the UAE’s Electronic Invoicing System.
The Decision was subsequently amended by Ministerial Decision No. 56 of 2026, issued on 29 April 2026 and effective from 1 May 2026, which introduced a new experience requirement for Service Providers and refined the eligibility conditions.
In short, the Decision confirms that a Service Provider may only deliver e-invoicing services in the UAE once it has obtained formal Accreditation from the Ministry of Finance. This makes accreditation status the single most important factor when selecting a corporate e-invoicing solution in UAE.
Why Accreditation Matters for Your Business
Under the Decision, only an Accredited Service Provider can legally issue, transmit, and receive your Electronic Invoices and Electronic Credit Notes through the Peppol Interoperability Framework. Choosing an unaccredited or non-compliant provider exposes your business to:
- Rejected or invalid Tax Data submissions to the Federal Tax Authority
- Onboarding delays once mandatory e-invoicing rollout dates apply to your business
- Disruption to invoicing operations if your provider’s status is later terminated
- Reputational and contractual risk with your own customers and suppliers
Working with a provider that either holds Accreditation directly, or is developed by consultants who understand the full compliance framework, is essential to a smooth e-invoicing implementation in Dubai and across the UAE.
Eligibility Criteria for Accreditation
Under Article 5 of the Decision, a Service Provider applying for Accreditation must satisfy all of the following conditions:
- Be an active Peppol-certified Service Provider that has successfully completed OpenPeppol conformance testing
- Meet the experience requirements under Article 5(bis), introduced by the 2026 amendment
- Fulfil the company registration conditions under Article 6
- Adhere to the Service Provider requirements under Article 7
- Meet tax registration obligations under Article 8
- Comply with PSP Product information security requirements under Article 9
- Meet the self-declaration condition under Article 10
- Meet the insurance requirements under Article 11
The Minister retains discretion to waive any of these conditions, though this is expected to be applied narrowly.
Experience Requirements (New Under the 2026 Amendment)
Article 5(bis), added by Ministerial Decision No. 56 of 2026, requires that the technology product used to deliver e-invoicing services (the PSP Product) has been operational for at least two years, with relevant operational or management experience held by the Service Provider or an outsourced third party.
Company Registration Conditions
To satisfy Article 6, a Service Provider must:
- Be a juridical entity incorporated under UAE legislation, or a foreign entity licensed to conduct business in the UAE
- Hold a minimum paid-up capital equivalent to AED 50,000
- Submit audited financial statements for the most recent financial year (within six months of year-end, where unavailable at application stage)
- Maintain ISO 22301 business continuity certification, or obtain it within three months of the most recent financial year-end
Service Provider and Technical Requirements
Article 7 requires the provider to maintain active Peppol certification within the UAE, comply with the full Peppol Interoperability Framework, meet the Peppol Authority Specific Requirements (PASR), and ensure its PSP Product complies with the PINT AE technical specifications published by OpenPeppol.
Tax Registration Obligations
Under Article 8, a Service Provider must be registered for Corporate Tax under Federal Decree-Law No. 47 of 2022, and for VAT under Federal Decree-Law No. 8 of 2017 where registration is mandatory. This confirms that FTA e-invoicing accreditation is tied directly to a provider’s own tax compliance standing.
Information Security Requirements
Article 9 sets out cybersecurity obligations for the PSP Product, including:
- Multifactor authentication for user access
- Encryption of data in transit and at rest
- Regular security monitoring
- Valid ISO/IEC 27001 certification
- Compliance with End User-specific hosting, storage, archival, and residency requirements
Self-Declaration and Insurance
Under Article 10 and Schedule 1, providers must submit a self-declaration confirming they are not in liquidation, are not subject to relevant litigation, are not blacklisted, and commit to providing 100 free eInvoice exchange and reporting transactions per annum from the End-User agreement date.
Article 11 requires providers to maintain:
- Professional indemnity insurance of at least AED 2,500,000
- Crime insurance of at least AED 5,000,000
- Cyber fraud insurance of at least AED 5,000,000
How the Accreditation Process Works
The pathway to full Accreditation runs through several stages:
- Application (Article 12): Submitted to the Ministry, which issues a decision or requests further information within 90 business days.
- Pre-Approval testing (Article 13): Interoperability and verification testing with OpenPeppol and the Federal Tax Authority, reviewed within seven business days.
- Production certificate and access (Article 14): Obtaining a production PKI certificate and EmaraTax verification API access, followed by production trial runs.
- Granting of Pre-Approval (Article 15): Authorises the provider to operate while completing remaining tests.
- Granting of Accreditation (Article 16): Following successful Tax Data reporting testing, the Ministry grants full Accreditation, valid for two years, and publishes the provider’s details on the Central Register.
Accredited status is also subject to ongoing evaluation, renewal at least 70 business days before expiry, and termination if a provider fails to meet its obligations or receives validated End User complaints.
What This Means When Choosing an E-Invoicing Partner
Before signing up with any e-invoicing service in UAE, it is worth confirming:
- Whether the provider appears on the Ministry’s Central Register of Accredited Service Providers
- Whether their PSP Product meets PINT AE specifications and the Data Dictionary requirements
- Whether they can demonstrate ISO 27001 and ISO 22301 certification
- Whether their insurance coverage meets the Article 11 thresholds
- How they handle Tax Data reporting to the Federal Tax Authority
Businesses that engage a knowledgeable e-invoicing consultancy in UAE early can avoid onboarding delays and ensure their invoicing systems, ERP integrations, and reporting workflows are ready well ahead of mandatory go-live dates.
Frequently Asked Questions
Who regulates e-invoicing Service Provider accreditation in the UAE?
The Ministry of Finance, working alongside the Federal Tax Authority, regulates and grants Accreditation to Service Providers under Ministerial Decision No. 64 of 2025 and its amendments.
Can a business use an unaccredited e-invoicing provider?
No. Under Article 3 of the Decision, a Service Provider may only provide Electronic Invoicing Services in the UAE once it holds valid Accreditation.
How long does Accreditation remain valid?
Accreditation is valid for two years from the date it is granted, after which the provider must apply for renewal at least 70 business days before expiry.
What happens if a Service Provider’s Accreditation is terminated?
The provider is delisted from the Central Register and the OpenPeppol directory, and its End Users must be notified within five business days so they can transition to another accredited provider.
Does the 2026 amendment change eligibility for existing providers?
Yes. Ministerial Decision No. 56 of 2026 introduced a new two-year experience requirement for the PSP Product used to deliver e-invoicing services, alongside amendments to the general eligibility criteria.
How Tax Gian Can Help
Tax Gian provides end-to-end e-invoicing compliance services in UAE, helping businesses understand their obligations under Ministerial Decision No. 64 of 2025 and its 2026 amendment, assess Accredited Service Provider options, and plan a smooth e-invoicing integration in UAE. Whether you need guidance on selecting an accredited ASP, preparing your VAT and Corporate Tax registration status, or aligning your invoicing systems with FTA requirements, our team can support you through every stage of implementation.
Get in touch with Tax Gian today for a consultation on your UAE e-invoicing compliance and implementation strategy.
