The framework of regulation applicable to E-Invoicing in UAE is still developing with the coming into effect of the Ministerial Decision No. 64 of 2025, that determines the criteria of eligibility as well as the accreditation process of service providers that work within the framework of the UAE Electronic Invoicing System. This decision plays an important part in ensuring that only technically competent entities assist in the compliance of the requirements of the UAE E-Invoicing System.
By establishing a formal accreditation system, the Ministry of Finance has ensured a strong sense of trust and security in the digital invoicing UAE system environment, while continuing to support the UAE Federal Tax Law and the FTA E-Invoicing UAE standards.
Legal Basis and Scope of Ministerial Decision No. 64 of 2025
Ministerial Decision Number 64 of 2025 has been issued on the basis of powers granted within:
- Federal Decree-Law No. 28 of 2022 on Tax Procedures
- Federal Decree-Law No. 8 of 2017 on Value Added Tax
- Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System
- Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
As per Article (1) of the Decision No 64 of 2025 issued by the ministers, the Decision shall apply to all those parties that aim to obtain the status of service providers in the e-invoicing system UAE.
The Decision sets up a formalized regulatory gateway for any organization wanting to carry out the function of a UAE e-invoicing accredited service provider.
What Is E-Invoicing in UAE and Why Accreditation Matters?
According to the e-invoicing UAE law, the generation, transmission, and storage of invoices would be accomplished in structured digital formats that are endorsed by the Federal Tax Authority. As such, service providers would be a vital bridging platform for businesses and tax authorities.
The accreditation system provides assurance that service suppliers are equipped.
- Meet strict FTA-XML invoice rules
- Maintain secure e-invoice structure UAE
- Ensure robust e-invoice security & authenticity UAE
- Facilitate audit-ready, traceable digital records
In addition to this, the absence of accredited providers may pose a risk to industries in terms of business compliance, data integrity.
Eligibility Criteria for Service Providers (Article 3 – Ministerial Decision No. 64 of 2025)
Before applying for accreditation, service providers must meet a define set of eligibility requirements.
Applicants are required under Article (3) to satisfy the
- Legal incorporation and valid commercial registration
- Ability to work under UAE electronic invoicing system capability
- Experience in digital invoicing UAE or related tax technology services
- The ability to fund oneself to continue service delivery
- Strong data protection, cyber-security, and system availability requirements
Its requirements also ensure that the providers of e-invoicing services in the UAE have to be stable and technologically competent to take part in the e-invoicing compliance.
Technical and Operational Requirements (Articles 4 and 5)
There is much emphasis on system architecture and interoperability in the Decision.
According to the Article (4), accredited providers shall ensure their systems:
- Create invoices in structured electronic formats
- Comply to FTA E-Invoicing UAE technical specifications
- Allows for secure transmission and receipt of invoices.
- Ensure the integrity of audit trails and timestamps of events.
Article (5) also stipulates that provider have to ensure business continuity planning, system redundancy, and disaster recovery capabilities. These provisions support uninterrupted compliance with the digital invoice mandate, UAE.
Accreditation Procedure and Approval Process (Article 6)
The accreditation process is regulated by Article (6), which prescribes the following steps:
- Providing an application for accreditation to the Ministry of Finance
- Supply of technical, legal, and operational documentation
- Testing systems and validation against FTA requirements
- Regulatory review and approval by the competent authority.
- Listing as an accredited provider in the UAE E-Invoicing System
E-invoicing solutions can be provided by a vendor only after it has succeeded in completing this process.
Ongoing Compliance Obligations (Article 8)
Accreditation is not a one-time approval. Article (8) stipulates that service providers shall:
- Continue to be updated by the technical notices issued by FTA.
- Report system incidents and breaches immediately.
- Cooperate with audits and inspections
- Maintain proper records and logs.
Failure to fulfill these responsibilities can lead to suspension or withdrawal of accreditation, which will affect the ability of providers to provide either e-invoicing consultation UAE or any related services.
Role of Accredited Providers in UAE Tax Compliance
The accredited service providers also become complicit in VAT compliance for businesses using the corporate tax VAT service by:
- Ensuring alignment with UAE invoice format requirements
- Supporting the applicability of e-invoicing in the UAE
- Supporting audit readiness and reporting
- Compliance risks in e-invoicing Law in the UAE
To businesses, selecting the best e-invoicing solution UAE starts with identifying an accredited service provider recognized through the valid ministerial decree number 64 of 2025.
In practice, many UAE businesses engage advisory firms such as HH and Hale to evaluate accredited service providers, review technical compliance, and ensure their invoicing systems align with the requirements of the UAE Electronic Invoicing System.
Benefits of Accreditation for the UAE Digital Tax Eco system
The structured accreditation framework or model also strengthens:
- Trust in e-invoicing system UAE
- Data Security and Standardization
- Smooth integration with FTA systems.
- Consistent enforcement of UAE tax compliance services
It also supports the UAE’s broader digital transformation strategy and increase transparency across the tax environment.
Practical Implications for Businesses
Though the regulation is imposed on service providers by the Ministerial Decision No. 64 of 2025, the business world is indirectly impacted by this. The impact of the regulation is such that businesses need to ensure that:
- The service provider is accredited
- The systems comply with the e-invoicing compliance UAE
- The invoices comply with the legal requirements specified by the law
Failure to use accredited service providers may result in penalties for non-compliance with the e-invoicing regulations in the UAE, even though the discrepancies may have originated from the supplier of the service provided.
For businesses looking for information regarding one or more of the above-mentioned aspects such as the accreditation of service providers, the business may refer to the guidance provided by HH and Hale regarding the implementation of e-invoicing regulations in the context of tax legislation in the UAE. It is always recommended that such reviews be conducted at the earliest to ensure complete compliance.
Conclusion
Decision No. 64 of 2025 issued by the UAE ministers is a significant regulatory instrument for the E-Invoicing in UAE framework. The decision includes the criteria for qualification and accreditation for service providers of e-invoicing services in the UAE with specific obligations for compliance regarding secure and competent e-invoicing service providers like HH and HALE.
With the fast pace of the enforcement of the UAE E-Invoicing System, it is not only a necessity but a requirement for the successful implementation of the e-tax system in the UAE.
FAQs
- What is the main objective of Ministerial Decision No. 64 of 2025?
In simpler terms, Ministerial Decision No. 64 of 2025, for example, provides guidance on who can offer e-invoicing services in the UAE and what they must do before delivering those services. The aim of such guidance is to ensure that qualified and safe service providers support businesses in the UAE Electronic Invoicing System.
- Who is eligible to apply for accreditation as an e-invoicing service provider?
Any legal entity may apply provided it has the requisite technical capabilities, financial stability, and data security infrastructure. The applicant should also have experience in digital invoicing or tax-related technology services and should be able to comply with UAE tax regulations.
- Is the use of an accredited e-invoice service provider compulsory for businesses? Yes. Once a business is in the mandatory phase of the UAE Electronic Invoicing System, invoices would have to be issued via an accredited service provider. Using a non-accredited provider would not be advisable, given the non-compliance issue.
- What role does the Federal Tax Authority play in the accreditation process?
The responsibility of the Federal Tax Authority is to ensure the approval and continuous monitoring of the accredited service provider. The authority also has the mandate to audit and inspect any service provider who fails to comply with the stipulated standards.
- Can an accredited service provider lose its accreditation?
Indeed. The accreditation of a service provider is not a one-off thing. There is always the possibility that a service provider could lose accreditation if they do not comply with various technical, security, and reporting requirements.
- How does this decision affect businesses that are using E-invoicing in the UAE?
To businesses, this ruling has now become a clear guide, offering protection from unscrupulous third parties not authorized to provide electronic invoicing services, thereby protecting them from faults, data breaches, and non-compliance.
- Is this decision applicable only to VAT invoices?
No. While the accreditation process is specifically focused on the VAT invoice, the framework includes other forms of tax invoices, incorporating corporate taxation or any other future tax necessities that align with the UAE Electronic Invoicing System.
- How can businesses ensure that their e-invoicing solution is compliant?
Businesses are encouraged to always confirm the continued accredit ability of their service provider and stay informed about new regulation. Others also engage professionals in the sector who offer advisory services to businesses, as is done by HH and Hale.