UAE E-Invoicing Hub
What is an Accredited Service Provider (ASP)?
Every in-scope business must appoint one. Here is what an ASP does, how accreditation works and what a small service business should look for.
What an ASP does
- Validates your invoice data against the required fields before it goes anywhere
- Sends it across the Peppol-based network to the buyer’s ASP
- Receives e-invoices addressed to your business
- Reports the tax data to the Federal Tax Authority
- Returns statuses, such as accepted or rejected, to your system
The ASP does not create your invoices or decide what goes on them. That still happens in your billing or operations software. The ASP is the regulated connection between that software and the national system.
Pre-approved and accredited
The Ministry of Finance publishes a list of pre-approved e-invoicing service providers and sets the requirements for accreditation. Among other criteria, an applicant must be an active Peppol-certified service provider and meet company registration, tax registration and information-security requirements.
Check a provider’s status against the Ministry of Finance’s own published list, not only the provider’s website.
When you must appoint one
| Who | Appoint an ASP by | Mandatory from |
|---|---|---|
| Annual revenue ≥ AED 50 million | 30 October 2026 | 1 January 2027 |
| Annual revenue < AED 50 million | 31 March 2027 | 1 July 2027 |
| In-scope government entities | 31 March 2027 | 1 October 2027 |
Missing the appointment deadline carries a penalty of AED 5,000 for each month or part of a month, under Cabinet Decision No. 106 of 2025, until you comply. You must also tell your ASP when your registered details change; delays cost AED 1,000 per day.
How a service business should choose
Large enterprises choose ASPs for complex ERP integrations. A home-services business has different priorities:
| Question | Why it matters |
|---|---|
| Does it work with the software we invoice from? | Retyping invoices into a separate portal defeats the purpose. |
| How is it priced at our volume? | Per-invoice pricing built for large enterprises can be expensive for a few hundred invoices a month. |
| How are rejections shown? | Someone on your team needs to see the reason in plain words and fix it quickly. |
| Where is data stored? | E-invoicing records must be stored in the UAE. |
| Is support available in Arabic and English? | Your finance and office staff should be able to get help in their language. |
Appointing an ASP through your software
Many businesses will not sign with an ASP directly. Instead, their invoicing software is connected to an accredited provider, and the business appoints that provider when it switches e-invoicing on. This is how Sahor One works: invoices are built from completed jobs, checked in Sahor and exchanged through an accredited provider, with every status visible on the invoice.
What to prepare before you appoint
An ASP can only connect a business whose own details are in order. Before appointing one, have these ready:
- Your legal name exactly as registered, trade licence details and address.
- Your Tax Registration Number (TRN) and VAT settings.
- A list of business and government customers, with their legal names and TRNs.
- Your services and prices with clear units and VAT treatment, so line items are consistent.
- A named person responsible for rejected invoices and credit notes.
What it costs
ASPs set their own prices. Common models are a fee per invoice, a monthly or annual subscription, or a fee bundled into the price of your invoicing software. For a service business sending a few hundred invoices a month, compare the total monthly cost at your real volume, including received invoices, rather than the headline rate.
Ask every provider for a written monthly estimate at your actual invoice volume before you decide.
Red flags when comparing providers
- The provider does not appear on the Ministry of Finance’s published list.
- It cannot say where your e-invoicing records are stored.
- Pricing is quoted per invoice without a monthly estimate at your volume.
- Rejections appear only as technical error codes your team cannot act on.
- Onboarding requires an IT project or developer time you do not have.
- There is no clear answer on how received invoices from your suppliers will reach you.
None of these rules a provider out on its own, but each is a question to settle before you sign, not after your deadline.
Frequently asked questions
Can we change ASP later?
Yes, but it is a formal change. Notify the relevant parties as required and plan the switch so invoices are not interrupted.
Does our ASP also receive invoices from our suppliers?
Yes. The same ASP receives e-invoices addressed to your business, which is why the recipient also needs one.
Is Sahor One an ASP?
No. Sahor One is the software where invoices are created and checked. It is connected to an accredited provider, named in your account documentation and available on request.
What if our ASP’s system goes down?
Businesses must notify the Federal Tax Authority of a system failure within two business days. Late notification costs AED 1,000 per day.
Official sources
- MoF: amended ASP appointment deadline
- MoF: scope and phased implementation
- Ministerial Decision No. 243 of 2025 (the Electronic Invoicing System)
- Ministerial Decision No. 244 of 2025 (phased implementation)
- Cabinet Decision No. 106 of 2025 (violations and administrative penalties)
- Electronic Invoicing Guidelines, Version 1.1 (Ministry of Finance, 1 June 2026)
Sahor One provides software and operational guidance. This page is general information and is not tax or legal advice. Confirm the requirements that apply to your business through the relevant UAE authorities and professional advisers.