In force 💡 FYI E-invoicing

UAE sets the accreditation rules for e-invoicing service providers in Ministerial Decision No. 64 of 2025

This page records one dated change. For the rules in United Arab Emirates as they stand today, see the United Arab Emirates guide →

Jurisdiction
United Arab Emirates
Tax
VAT / e-invoicing
Change type
E-invoicing
Status
In force
Impact
FYI
Announced
20 March 2025
Instrument
AE-MINISTERIAL-DECISION-64-2025
Authority
UAE Ministry of Finance
Verified
Fetched from official source · high confidence
Who this affects

E-invoicing service providers seeking accreditation in the UAE, and the businesses that must appoint one.

What to do

No action — monitoring only. Accreditation process ongoing; see later MDs (168/2026, 56/2026) for updates.

The change

Ministerial Decision No. 64 of 2025, announced by the UAE Ministry of Finance on 20 March 2025, sets the eligibility criteria and accreditation procedure for e-invoicing service providers. To be accredited a provider must be an active Peppol-certified service provider that has passed the OpenPeppol conformance tests, have at least two years' experience operating an e-invoicing system, have minimum paid-up capital of AED 50,000, meet UAE tax registration obligations and information-security requirements, give a self-declaration, and hold professional indemnity, crime and cyber-fraud insurance. Accreditation lasts two renewable years and is applied for through the MoF accreditation portal. The decision takes effect the day after its publication in the Official Gazette. It was amended by Ministerial Decision No. 56 of 2026 and then repealed and replaced by Ministerial Decision No. 168 of 2026.

What changed in detail

Ministerial Decision No. 64 of 2025, announced by the UAE Ministry of Finance on 20 March 2025, sets the eligibility criteria and accreditation procedure for service providers under the Electronic Invoicing System.

To be accredited, a service provider must:

  • be an active Peppol-certified service provider that has passed the OpenPeppol conformance tests;
  • have at least two years’ experience operating an e-invoicing system;
  • have minimum paid-up capital of AED 50,000;
  • meet its UAE tax registration obligations and the information-security requirements;
  • give a self-declaration;
  • hold professional indemnity, crime and cyber-fraud insurance.

Applications are made to the Ministry in the form it prescribes. A provider first receives pre-approval, which lets it operate in the UAE while it completes testing, and then accreditation. Accreditation is valid for two years and can be renewed. The decision also sets out how accreditation is terminated and how a provider can object to termination.

Under Article 21, the decision comes into force the day after its publication in the Official Gazette. The Gazette publication date is not stated in the Ministry of Finance sources cited here, so this record gives no effective date.

What it means

This decision is no longer in force. It was amended by Ministerial Decision No. 56 of 2026, then repealed and replaced by Ministerial Decision No. 168 of 2026, which took effect on 1 October 2026. It still matters as history, because the first wave of pre-approved providers, from whom large businesses chose ahead of the 2026 appointment deadline, applied under these criteria. For current eligibility rules, read the 2026 decision.

Proof

This Decision shall be published in the Official Gazette and shall come into force the day following its publication.
Ministerial Decision No. 64 of 2025 on the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System — UAE Ministry of Finance — UAE Ministry of Finance · captured 11 November 2026
Screenshot of UAE Ministry of Finance captured 11 November 2026, showing the quoted passage Source snapshot of the official page. Open full size ↗

Archived from the official distribution · Ministerial Decision No. 64 of 2025 on the eligibility criteria and accreditation procedure for service providers under the Electronic Invoicing System (English text, UAE Ministry of Finance) · mof.gov.ae

Sources

Validate tax IDs in 100+ countries

Put these rules into practice — verify VAT, GST, and EIN numbers in real time with the Lookuptax API.