The short answer
An accredited service provider (ASP) is the company that sends your e-invoices to your customers and reports them to the Federal Tax Authority (FTA). If your revenue is under AED 50 million, you must appoint one by 31 March 2027 and go live by 1 July 2027. Pick only from the Ministry of Finance list, which had 86 accredited providers on 10 November 2026. Choose by how well it connects to your accounting software, its support and its price.
Last updated: 10 November 2026 · Facts checked on mof.gov.ae and tax.gov.ae on 10 November 2026 · By 800 Business
What an ASP does
From your go-live date, a PDF or a scanned invoice no longer counts as an e-invoice for sales to other businesses (MoF e-invoicing page, checked 10 Nov 2026). The UAE uses the international Peppol network and a UAE data format called PINT-AE. Your ASP is your door into that network:
- Your accounting system sends the invoice data to your ASP.
- Your ASP checks it and sends it over Peppol to your customer's ASP.
- Your customer's ASP delivers it to your customer.
- Both ASPs report the tax data to the FTA.
The law says you meet your e-invoicing duties "through the appointment of an Accredited Service Provider" (MD 243/2025, Article 6(7)). You stay responsible, though. If an invoice doesn't go out, the fine is yours.
One ASP for everything. The guidelines say each business appoints only one ASP, for both sending and receiving invoices. In a VAT group, each member onboards on its own and may use a different ASP (UAE Electronic Invoicing Guidelines, sections 6.1 and 13.2, checked 10 Nov 2026). Sales between members of the same VAT group are left out of e-invoicing for 24 months from 1 January 2027 (MD 197/2026).
Your deadline
| Your business | Appoint an ASP by | Go live by |
|---|---|---|
| Revenue of AED 50 million or more | 30 October 2026 (passed) | 1 January 2027 |
| Revenue under AED 50 million | 31 March 2027 | 1 July 2027 |
| Government entities | 31 March 2027 | 1 October 2027 |
Sources: MD 244/2025, Article 5, as amended by MD 66/2026; FTA, 25 October 2026; Guidelines, section 8.4. All checked 10 November 2026.
Setting up a new company? The guidelines say a newly set-up business in scope must appoint an ASP and finish onboarding before its first invoice (section 8.4). They don't yet spell out how this works for a company set up before its phase date, so check with your accountant before you send your first invoice.
This applies whether or not you are VAT registered, and Free Zone companies are included. Sales only to consumers are outside the system for now (MD 244/2025, Article 5(2)).
Missing 31 March 2027 costs AED 5,000, then AED 5,000 a month, up to AED 50,000 in any 12 months (Cabinet Decision No. 173 of 2026). Full details: UAE e-invoicing penalties.
Where to find the official list of ASPs
Use only the Ministry of Finance list of eInvoicing Accredited Service Providers. It is in alphabetical order, shows each provider's accreditation number, website and contact, and is updated as new providers are accredited. The same list appears in EmaraTax when you onboard.
On 10 November 2026 it had 86 names. They include accounting software makers, large audit and consulting firms, and specialist e-invoicing tech companies.
Be careful with old "pre-approved" lists. Since 1 October 2026, Ministerial Decision No. 168 of 2026 replaced the earlier accreditation rules. Providers that were only pre-approved had 30 days to complete full accreditation, or lose their pre-approval (MD 168/2026, Article 19). A blog list from early 2026 may be out of date.
Your accounting software may not be an ASP itself. A provider can use a third party's product, but the accredited provider stays fully responsible (MD 168/2026, Article 4(2)). Ask your software company which ASP it connects to, then check that name on the Ministry list.
What every ASP must give you by law
Accreditation comes with conditions. Under MD 168/2026, an accredited provider must:
- Give you 100 free e-invoice exchange and reporting services a year, counted from the date you sign your agreement (Article 9).
- Be a certified Peppol provider and meet the PINT-AE format (Articles 4 and 6).
- Run a product that has been in operation for at least 2 years, unless the Minister waives this (Article 4).
- Hold ISO/IEC 27001 for the product and ISO 22301 for business continuity, use multi-factor login and encrypt your data (Articles 5 and 8).
- Have paid-up capital of at least AED 50,000 and insurance cover (Articles 5 and 10).
- Keep your data confidential (Article 9).
Accreditation lasts 2 years and must be renewed (Article 13). If a provider doesn't renew in time, its links to every customer are revoked when the accreditation expires (Article 15). If the Ministry ends an accreditation, the provider must tell its customers within 5 business days (Article 16). That is why the accreditation date matters.
Your data no longer has to be stored inside the UAE. Since 1 October 2026 you must keep e-invoice data for the Tax Procedures Law period and be able to show it to the FTA on request (MD 197/2026).
12 questions to ask before you sign
These follow the Ministry's own guide, Considerations for Selecting an Accredited Service Provider (version 1.1, 28 October 2026), with what each answer means for a small business.
| # | Ask the ASP | Why it matters |
|---|---|---|
| 1 | Which accounting software do you connect to, and how (API, file upload, plug-in)? | The biggest cost is often the link to your system, not the ASP fee |
| 2 | What do we pay after the 100 free services? Per invoice, monthly or yearly? | Match the model to your invoice volume |
| 3 | Are there setup, connection or support fees on top? | The Ministry's guide says to ask about hidden fees |
| 4 | When were you accredited, and what is your accreditation number? | Accreditation lasts 2 years; check the number on the Ministry list |
| 5 | Is the platform your own, or a third party's? | Affects how fast problems get fixed |
| 6 | Who gives support: your team or a subcontractor? | You need a named contact when invoices bounce |
| 7 | What are your support hours and response times? | A rejected invoice on the 30th can't wait a week |
| 8 | What uptime do you guarantee in your service level agreement? | A written number is better than a promise |
| 9 | How long do you keep our invoice data, and can we export it? | You must produce records for the FTA for years |
| 10 | Do you handle invoices to business customers abroad? | Exports to businesses are in scope too |
| 11 | How long have you worked with Peppol, and in which countries? | Shows experience with the standard |
| 12 | How do you help us test before go-live? | You should send test invoices before 1 July 2027 |
Ask at least three providers the same 12 questions, in writing, and compare the answers side by side.
How to onboard through EmaraTax
The guidelines set out the order (Guidelines, section 13.2, checked 10 Nov 2026):
- Sign the contract with your chosen ASP and settle its commercial terms first.
- Log in to EmaraTax as the account admin. You start the onboarding, not the ASP.
- Open the E-INVOICING tile, pick your ASP from the list and click "Proceed to ASP".
- Finish on the ASP's portal, which gives you your Peppol participant ID.
Your Tax Identification Number (TIN) is the first 10 digits of your 15-digit TRN. If you have no FTA registration, you create a TIN in EmaraTax first.
After go-live, tell your ASP about any change to your FTA details within 5 business days of the FTA confirming it, for example a new trade licence or a VAT registration (MD 243/2025, Article 5). If you aren't VAT registered, each e-invoice must go out within 14 business days of the sale (MD 243/2025, Article 6(5), as amended by MD 197/2026).
A simple timeline for businesses under AED 50 million
| When | What to do |
|---|---|
| November–December 2026 | Confirm your revenue from your latest financial statements. Ask your software company which ASPs it supports |
| January 2027 | Shortlist three ASPs from the Ministry list. Send them the 12 questions |
| February 2027 | Compare written answers and prices. Check contracts |
| By 31 March 2027 | Sign with one ASP and onboard through EmaraTax |
| April–June 2027 | Collect customers' TINs and Peppol IDs. Test invoices and credit notes |
| 1 July 2027 | Go live |
Clean books make every step easier, because each e-invoice comes straight from your accounting records. The full rules are in our UAE e-invoicing 2027 guide.
Frequently asked questions
Where is the official list of ASPs for e-invoicing in the UAE? On the Ministry of Finance website, under eInvoicing Accredited Service Providers. The same providers appear in EmaraTax during onboarding.
Is e-invoicing free for small businesses? Partly. Every ASP must give each customer 100 free e-invoice exchange and reporting services a year. Beyond that, each ASP sets its own price, and software links can cost extra.
Can I use two ASPs, one for sales and one for purchases? No. The guidelines say one ASP for both sending and receiving. Members of a VAT group can each pick their own.
Can I change ASP later? The guidelines mention reverification and offboarding in EmaraTax when your situation changes. Ask any ASP, before you sign, how it hands over your data if you leave.
Do I need an ASP if I am not VAT registered? Yes, if you sell to other businesses or to government in the UAE. You get a TIN through EmaraTax instead of a TRN.
What happens if my ASP loses its accreditation? It must tell you within 5 business days, and it is removed from the Ministry list. You would then need to appoint a new accredited provider.
This guide is general information based on official sources, reviewed by the 800 Business team. It is not tax advice, and we don't recommend any specific provider.
Not sure which ASP fits your books?
In a free 30-minute Zoom call we look at your revenue, your accounting software and how many invoices you issue, and tell you what to ask the providers on your shortlist. If you'd like, we keep your bookkeeping and VAT clean so your e-invoices come out right from day one, and you approve everything before it goes to the FTA.
Book my free 30-minute call · Message us on WhatsApp: +971 52 713 7661
Also useful: accounting services in Dubai · bookkeeping services in Dubai · VAT registration in the UAE
Sources
All sources read on 10 November 2026.
- Ministry of Finance, List and contact details of eInvoicing Accredited Service Providers (86 providers on 10 November 2026)
- Ministry of Finance, Considerations for Selecting an Accredited Service Provider, version 1.1, 28 October 2026
- Ministry of Finance, Ministerial Decision No. 168 of 2026 on eligibility criteria and accreditation procedure for service providers, effective 1 October 2026: Articles 4–10, 13, 15, 16 and 19
- Ministry of Finance, UAE Electronic Invoicing Guidelines: sections 6.1, 8.4, 13.2 and 13.5
- Ministry of Finance, Ministerial Decision No. 243 of 2025, Articles 5 and 6, and Ministerial Decision No. 197 of 2026 (in force 1 October 2026)
- Ministry of Finance, Ministerial Decision No. 244 of 2025 and Ministerial Decision No. 66 of 2026: phase dates
- Ministry of Finance, Cabinet Decision No. 173 of 2026: fines
- Federal Tax Authority, FTA calls on persons subject to e-invoicing to comply with the prescribed deadlines (25 October 2026)
Update trigger: changes to the Ministry ASP list; a new accreditation decision; any move of the 31 March 2027 date. Refresh in February 2027 before the deadline.
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