MoF cancels preliminary approvals for e-invoicing service providers

The UAE's Ministry of Finance 

The Ministry of Finance (MoF) introduced a direct accreditation process for e-invoicing service providers, removing the preliminary approval stage used during system development and testing.

Ministerial Decision No. 168 of 2026, which took effect on October 1, repeals Decision No. 64 of 2025 and its amendments, including Decision No. 56 of 2026, the ministry said.

According to WAM, this phase contributed during the development and testing of the UAE's electronic invoicing system to supporting the qualification and onboarding of service providers, alongside the development of technical infrastructure and inter-operation arrangements.

With the e-invoicing system becoming fully operational, the new framework shifts to a direct accreditation process. Service providers must complete the required assessments and testing before obtaining approval.

The decision introduces an updated accreditation framework as the UAE's e-invoicing program moves from testing to full commercial operations, while retaining the regulatory flexibility introduced under Ministerial Decision No. 56 of 2026.

Service providers may use third-party products or outsource the development, operation or management of their invoicing services. However, they remain fully responsible for meeting regulatory requirements and providing services under the approved framework.

The framework also sets procedures for accreditation renewal, ongoing evaluation and termination, as well as an appeals process for providers whose accreditation is revoked.

Providers that received preliminary approval under Ministerial Decision No. 64 of 2025 have 30 days from Oct. 1, 2026, to meet the new accreditation requirements. They do not need to reapply unless required by the ministry. Preliminary approval will be revoked if they fail to comply within the deadline.

The new framework replaces the preliminary approval model used during the system's development and testing phase, requiring providers to meet technical, operational and compliance standards before offering e-invoicing services in the UAE.