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

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This decision is no longer in force. It was amended by Ministerial Decision No. 56 of 2026, then repealed and replaced by Ministerial Decision No. 168 of 2026, which took effect on 1 October 2026.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.