This Decision sets the eligibility criteria and accreditation procedure for Service Providers offering Electronic Invoicing Services under the UAE Electronic Invoicing System on the Peppol framework. It covers eligibility conditions (Peppol certification, experience, company registration, tax registration, information security, self-declaration and insurance), the application, testing and grant of Accreditation, its two-year validity, renewal, ongoing evaluation, termination and objection. It repeals Ministerial Decision No. 64 of 2025 and provides transitional rules for Pre-Approved Service Providers, effective 1 October 2026.