Written from Ministry of Finance publications checked on 3 November 2026. General information only, and not tax or legal advice.
If your shop sells to companies, the rules say you need an ASP. For a tailor who has never bought anything more technical than a sewing machine, that can sound like a big purchase. In practice it is a service contract with a job you can describe in a sentence: take my invoice data, check it, deliver it to my customer's provider, and report it to the tax authority.
The definition
Ministerial Decision 197 of 2026 defines an ASP as "A Service Provider that is granted Accreditation to provide Electronic Invoicing Services in the State". The accreditation comes from the Ministry of Finance under Ministerial Decision 168 of 2026. Some marketing says the Federal Tax Authority accredits. The decision says the Ministry.
Where to check a name
The Ministry of Finance list is the record. It had 84 entries when we checked on 3 November 2026, and the Ministry says it is updated periodically. So look at the list itself on the day you sign, and compare the exact company name and accreditation number with your contract.
A software vendor or integrator may be part of your setup. We found no accreditation or list for shop or invoicing software in the texts we read. The ASP is the accredited company you appoint, so make sure you know which company that is.
What it does
- Takes your invoice data in the format you agreed.
- Checks it and converts it to XML.
- Sends it to your customer's ASP.
- Reports the tax data to the Federal Tax Authority.
It also works the other way. When a fabric supplier sends you an eInvoice, it arrives through your ASP. That is why the Guidelines say a business "must appoint only one" for sending and receiving. Each side of a sale has its own, and your customer's choice has no bearing on yours.
What stays with you
Hiring a courier does not make the courier responsible for what is in the parcel. The Guidelines say the compliance duty remains with the supplier. That leaves you with:
- Selecting the ASP, contracting with it and starting onboarding through EmaraTax.
- Sending the right data on time. If you are VAT registered, you follow the VAT Law timeline. Otherwise you have 14 Business Days from the Date of Business Transaction.
- Raising a credit note when you cancel, reduce, refund or correct, under Ministerial Decision 243 of 2025.
- Telling your ASP about any change to your registered data, within 5 Business Days of the Federal Tax Authority confirming it.
What it may cost
ASPs commit to 100 free exchange and reporting services per year for each end user, counted from the date you sign, under Ministerial Decision 168 of 2026. We quote no prices, because they are set by each company.
Example only: a boutique that invoices one school and one hotel four times a month sends 8 eInvoices a month, or 96 in a year. That sits under 100 if each one counts as a single service. Ask how your ASP counts, and whether invoices you receive use up the same allowance.
What to ask before you sign
The Ministry has published a paper on selecting a provider. Much of it is written for larger companies, so here it is in shop terms. The third column is our own note.
| The Ministry's topic | Ask | Why a workshop cares |
|---|---|---|
| Experience | How long have you been an ASP in the UAE, and a Peppol provider? | Your first invoice should not be their first test. |
| Product ownership | Is the system your own, or a third party's? | When something fails, you want to know who can fix it. |
| Support | Do you run support yourselves? What are your response times? | A rejected invoice on the day a school pays needs a person who answers. |
| Integration | How does invoice data reach you from the way I work today? | Tell them plainly if you use a spreadsheet or an order book. |
| Data | What are your arrangements for keeping my records, and can I get them if the Federal Tax Authority asks? | The retention duty stays with you. In general that is 5 years. |
| Pricing | Subscription or per transaction? Any hidden fees? | A shop with 10 company invoices a year and one with 10 a day need different plans. |
| Security | What protects my data? | Customer names and tax details pass through it. |
Keep the answers in writing. If two providers both meet your needs, take the one you can reach by phone at 4pm on a busy Thursday.
What you will agree together
Signing is the start. The Guidelines list what comes next:
- Onboarding on the ASP's system through EmaraTax, and getting your Peppol participant identifier through it.
- How you will send invoice data, and how you will get confirmation messages back.
- Who watches invoice transmission, and who fixes errors.
The format underneath all this is explained in Peppol and PINT-AE for small businesses. You do not need to master it, but it helps to know the words your provider will use.
Tailoq is not an ASP, and it does not send eInvoices. You appoint your own provider and stay responsible for the rules. Links from Tailoq to ASPs are on our roadmap and are not available today. Our UAE e-invoicing guide sets out the dates that apply when you appoint one.
See how this fits with the dates and penalties in the full guide.
UAE e-invoicing Book a demo- Ministerial Decision 197 of 2026 amending Decision 243
- Ministerial Decision 168 of 2026 on eligibility and accreditation
- UAE Electronic Invoicing Guidelines, version 2.0, 26 October 2026
- Considerations for selecting an Accredited Service Provider, version 1.1, 28 October 2026
- Ministerial Decision 243 of 2025 on the Electronic Invoicing System
- Ministry of Finance list of accredited providers
- Ministry of Finance e-invoicing portal
