What is an accredited service provider for e-invoicing?

Article 3 – Accreditation 1. A Service Provider shall only provide Electronic Invoicing Services in the State, where the Service Provider has obtained Accreditation in accordance with this Decision. 2. A Central Register for Accreditations shall be established and maintained by the Ministry. Ministerial Decision No. 64 of 2025 and its amendments – As published by the Ministry of Finance 4

Article 4 – Pre-Approval 1. A Service Provider shall be issued Pre-Approval by the Ministry, in accordance with Article 15 of this Decision. 2. A Service Provider who has obtained a Pre-Approval shall be authorised to provide Electronic Invoicing Services within the State, provided that the Service Provider receives Accreditation pursuant to Article 16 of this Decision within the timeline determined by the Ministry. 3. In the event that Accreditation is not granted to the Service Provider within the timeline provided under Clause 2 of this Article and in accordance with Article 16 of this Decision, the Service Provider shall not be permitted to continue providing Electronic Invoicing Services within the State with effect from the expiry of the timeline referred to under Clause 2 of this Article.

Article 5 – Appointment of Accredited Service Provider 1. Without prejudice to the Issuer’s and Recipient’s obligations under this Decision, the Issuer and the Recipient, as applicable, shall appoint an Accredited Service Provider in accordance with Article 6 of this Decision. 2. The list of the Accredited Service Providers shall be published by the Ministry. 3. The Issuer and the Recipient shall notify the appointed Accredited Service Provider in writing of any change to the data registered with the Authority pursuant to Clause 4 of Article 6 of the Cabinet Decision No. 74 of 2023 on the Executive Regulation of the Tax Procedures Law, within five (5) Business Days from receiving confirmation of the amendment by the Authority.

Article 5 – Mandatory Implementation 1. The Electronic Invoicing System shall be implemented in the following phases : (a) A Person subject to the Electronic Invoicing System and whose Revenue is equal to or exceeds AED 50,000,000 shall appoint an Accredited Service Provider by 30 October 2026 and shall implement the Electronic Invoicing System by 1 January 2027.1 (b) A Person subject to the Electronic Invoicing System and whose Revenue is less than AED 50,000,000 shall appoint an Accredited Service Provider by 31 March 2027 and shall implement the Electronic Invoicing System by 1 July 2027. (c) A Government Entity shall appoint an Accredited Service Provider by 31 March 2027 and shall implement the Electronic Invoicing System by 1 October 2027. 2. Notwithstanding Clause 1 of this Article, Business-to-Consumer Transactions shall not be subject to the Electronic Invoicing System and any Person engaged exclusively in such transactions shall not be subject to the Electronic Invoicing System, until such time determined by a decision issued by the Minister. 3. Any Person or Government Entity who is required to implement the Electronic Invoicing System in accordance with Clause 1 of this Article shall comply with the onboarding process and all the technical requirements established by the Ministry and the Authority for the use of the Electronic Invoicing System.