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May 15, 2026

This Ministerial Decision establishes the regulatory framework for Service Providers within the UAE's Electronic Invoicing System, specifically adopting the Peppol Interoperability Framework. It mandates Accreditation by the Ministry of Finance for providing electronic invoicing services, clarifying compliance requirements under Article 5 and Article 8 regarding Tax Registration obligations. The Decision implements standards for the PINT AE specification and defines eligibility criteria, including financial stability, ISO certifications, and information security protocols for PSP Products. It further details the procedural stages for Pre-Approval and full Accreditation, ensuring alignment with Federal Decree-Law No. 8 of 2017 and Federal Decree-Law No. 47 of 2022.

On the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System

Ministerial Decision No. 64 of 2025

Having reviewed the following:

The Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments.
Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments.
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments.

Minister of State for Financial Affairs has decided:

Article 1 - Definitions

The following words and expressions shall have the meanings assigned against each, unless the context requires otherwise: