UAE eBilling Service Provider
Full Requirement Checklist

✓ Be a juridical entity either incorporated in the UAE or established in a foreign jurisdiction and licensed to conduct business in the UAE.

✓ Be an active Peppol-certified Service Provider that has successfully completed OpenPeppol conformance tests.

✓ Have minimum two years of operating and managing an eInvoicing system, supported by evidence.

✓ Meet company registration conditions, including minimum paid-up capital of AED 50,000.

✓ Meet Corporate Tax registration obligations and VAT registration where mandatory.

✓ Meet Article 7 service-provider requirements, Article 9 security requirements, Article 10 self-declaration, and Article 11 insurance requirements.

✓ Trade License and commercial registration details.

✓ Representative Power of Attorney and authorized signatory details.

✓ Verifiable proof of eInvoicing experience and supporting proof for paid-up capital requirements.

✓ Audited financial statements for the most recent financial year; if unavailable at filing, submit within 6 months after year-end.

✓ ISO 22301 certification; if unavailable at filing, submit within 3 months after year-end.

✓ Corporate Tax registration certificate and VAT registration evidence where registration is mandatory.

✓ Signed Service Provider Agreement with OpenPeppol or another Peppol Authority.

✓ Technical environment design, MFA details, encryption-at-rest/in-transit details, and regular security monitoring details.

✓ Proof of ongoing support and maintenance, and proof of update/upgrade handling model.

✓ Signed declarations: not in liquidation/bankruptcy, not blacklisted, no qualifying adverse litigation, confidentiality commitment.

✓ Self-declaration commitment to provide 100 free eInvoice exchange and reporting services per year from end-user agreement signature date.

✓ Insurance documents are mandatory at pre-approval testing result submission stage.

✓ Store and archive eInvoices, eCredit Notes, and associated eInvoicing data within the State (UAE), per Decision 243 / Article 11.

✓ Retain eInvoicing records within the timelines prescribed under the Tax Procedures Law.

✓ Comply with end-user regulatory requirements for hosting, storage, archival, residency, and critical information infrastructure policies (Decision 64 / Article 9).

✓ Submit complete service architecture and documented data-flow/data-location evidence for production, backup, archival, and log datasets.

✓ Implement and evidence encryption, monitoring, continuity, disaster recovery, and audit logging controls across the full environment.

✓ Notify the Authority of any system failure within 2 business days from occurrence (Decision 243 / Article 12).

✓ Maintain multifactor authentication to secure user access.

✓ Encrypt all data in transit and at rest.

✓ Conduct regular security monitoring.

✓ Hold valid ISO/IEC 27001 certification for the PSP Product.

✓ Professional indemnity insurance from a UAE-operating insurer, minimum AED 2,500,000.

✓ Crime insurance and cyber fraud insurance from UAE-operating insurers, minimum AED 5,000,000 each.

1. Submit application with all evidence; MoF responds within 90 business days, then 30 days after additional info.

2. Complete pre-approval testing: OpenPeppol interoperability test and End User verification/onboarding test.

3. Obtain production OpenPeppol PKI certificate and EmaraTax End User verification API, then complete trial runs.

4. Receive Pre-Approval and complete remaining accreditation testing within Ministry timeline.

5. Complete tax data reporting testing, OpenPeppol testing, and production operational readiness trial.

6. Receive Accreditation and publication in official list; validity is 2 years.

✓ Join as a Peppol Service Provider through a Peppol Authority process.

✓ Execute required provider agreements and policy commitments.

✓ Complete conformance testing and authority onboarding before production.

✓ Maintain active compliance with guidance and release updates published by OpenPeppol.