UAE e-invoicing · ASP service estimator
100 free e-invoicing services a year.
How does that compare with your document volume? Explore two counting assumptions before checking your Accredited Service Provider (ASP) contract.
MD 168/2026, Article 9(4), requires an ASP self-declaration committing to 100 free eInvoice exchange and reporting services per year for each End-User.
The decision does not define how a service is counted; check your ASP contract.
Both scenarios below are assumptions. Neither is a legal counting rule or a price quote.
Your document volume
Include only in-scope B2B or B2G electronic invoices and electronic credit notes. Leave out B2C documents.
Your inputs stay in your browser. We only count anonymous usage events.
Two counting assumptions
Assumption A
If each document counts as 1 service. Exchange and reporting treated together.
Assumption B
If exchange and reporting count separately. 2 services per document: one for exchange, one for reporting.
Compared with 100 services, not 100 invoices. These estimates use only the document counts you enter; your contract may cover other services or documents.
Before you choose an ASP
- The year starts with your agreement. The 100 free services apply per annum, commencing from the date you sign your agreement with the ASP. This is not a January-to-December allowance.
- B2C is outside the system. Under MD 244/2025, Article 5(2), B2C transactions are excluded until a ministerial decision determines otherwise.
- Check the contract. Ask how the ASP counts exchange, reporting and credit notes, which services the free allowance covers, and what fees apply beyond it.
- View the official MoF list of ASPs (opens an external website when selected).
Read the source wording
MD 168/2026, Article 9(4), “Self-Declaration Conditions” (PDF page 5):
Is committed to providing (100) one hundred free eInvoice exchange and reporting services per annum to each End-User, commencing from the date of the signature of each End-User agreement.
The same commitment appears in Schedule 1, paragraph 4(d). Article 1 defines “End User” and “Electronic Invoicing Services”; it does not define the exact phrase “eInvoice exchange and reporting services” or specify a service counting unit.
MD 244/2025, Article 5(2) (PDF page 2) is the source for the B2C exclusion. Sources checked 25 October 2026.
General information, not tax advice. We are not a registered tax agent. Brainy Tax is not an Accredited Service Provider.
An independent Brainy Tax tool. No government affiliation.
What comes next
Keep in the loop.
Building a business in the UAE? Join the Brainy Tax waitlist for AI-assisted bookkeeping and tax-workflow software for UAE SMEs. Using these tools does not require joining.