What the Ministry announced
The UAE Ministry of Finance announced Ministerial Decision No. 168 of 2026 on 9 October. The Ministry states that it applies from 1 October 2026 and replaces Decision No. 64 of 2025 and its amendments, including Decision No. 56 of 2026.
The framework removes the pre-approval stage. Providers must complete assessment and testing before accreditation. Use of third-party Peppol products and outsourcing remains possible, with the provider retaining responsibility for compliance and service delivery.
The transitional window
According to the Ministry, providers that received preliminary approval under the previous framework have up to 30 days from 1 October to complete accreditation requirements. A new application is not required unless the Ministry determines otherwise; failure to complete the requirements terminates preliminary approval.
The announcement date is later than the stated effective date. This article retains both dates and does not convert the 30-day wording into an assumed calendar deadline.
What this means for buyers
T&M analysis: businesses selecting an e-invoicing partner should distinguish preliminary approval from completed accreditation. A historic provider shortlist is useful procurement evidence but cannot by itself establish the provider's current standing.
Contracts should identify responsibility for subcontracted technology, service continuity, access to records and remediation if accreditation is lost. Those commercial safeguards become more useful as the programme moves from testing into operational delivery.