The UAE Ministry of Finance has extended the deadline for businesses with annual revenues exceeding AED 50 million to appoint an Accredited Service Provider (ASP) for e-invoicing compliance to 30 October 2026, providing a three-month extension from the previous deadline of 31 July 2026.

Relaxed ASP accreditation framework

Alongside the deadline extension, the Ministry announced significant amendments to the ASP accreditation framework under Ministerial Decision No. 64 of 2025. Accredited ASPs may now use third-party PSP products including white-label solutions, outsource operational or technical activities to technology partners, and form local-international partnerships to deliver e-invoicing services.

However, full regulatory and compliance responsibility remains with the accredited ASP, regardless of any outsourcing or third-party arrangements. ASPs remain accountable for Peppol compliance, security, operational continuity, and reporting to the Federal Tax Authority.

Technical requirements maintained

The updated framework introduces a minimum experience requirement, stipulating that PSP technology must demonstrate at least two years of operational e-invoicing history. This experience can be held either by the ASP itself or by a technology partner whose solution is deployed by the ASP. Peppol certification remains mandatory for all ASPs, who must be active Peppol-certified Access Point providers and support the UAE-specific PINT AE invoice standard.

Implementation timeline unchanged

Despite the ASP appointment deadline extension, the overall mandatory implementation timeline remains unchanged. Affected businesses must still achieve full compliance with the UAE e-invoicing system by 1 January 2027. The extension provides businesses with additional time to align ASP selection with ERP readiness and integration testing, while allowing reassessment of contractual models where ASPs rely on white-label or outsourced PSP solutions.