UAE e-invoicing involves three kinds of supplier, and confusion about who does what is one of the most common reasons projects slip. This guide sets out the responsibilities of your Accredited Service Provider (ASP), your integrator and your ERP vendor, shows where the gaps usually appear, and explains how to choose. If you need the integration built, see our UAE e-invoicing integration service. For a basic explanation of what an ASP is and how accreditation works, read what is an ASP in the UAE first; this page does not repeat it.
Who does what across the 5-corner flow?
The UAE model has five corners: you (supplier), your ASP, the buyer’s ASP, the buyer and the Federal Tax Authority (FTA). Here is who handles each step for an outgoing invoice.
| Step | Your business | ERP vendor | Integrator | Your ASP |
|---|---|---|---|---|
| Create the invoice | Posts the invoice | Provides the screens, data model and numbering | Not involved | Not involved |
| Hold the right data (TRNs, tax codes, Peppol IDs) | Owns master data and tax decisions | Provides fields, or custom fields if missing | Identifies gaps and adds validation | Not involved |
| Extract the invoice from the ERP | Not involved | Exposes an API, service layer or database | Builds the extraction | Not involved |
| Map to PINT AE | Agrees tax-code mapping with finance | Not usually involved | Builds and maintains the mapping | Validates the result |
| Pre-validate before sending | Fixes data problems | Not involved | Runs checks before submission | Not involved |
| Send to the network (corner 2) | Not involved | Not involved | Calls the ASP API with retries | Receives, validates, routes over Peppol |
| Deliver to the buyer (corners 3 and 4) | Not involved | Not involved | Not involved | Delivers to the buyer’s ASP |
| Report tax data (corner 5) | Legally responsible | Not involved | Not involved | Reports to the FTA |
| Show status and rejections | Fixes and reissues | Displays fields | Writes status back to the ERP | Returns status and error codes |
| Receive supplier invoices | Approves and books them | Accounts payable module | Imports into AP (optional) | Receives on your behalf |
Two points stand out. First, legal responsibility stays with your business: the obligations in Ministerial Decision No. 243 of 2025 apply to the issuer and the recipient, not to their suppliers. Second, the middle columns are where gaps appear: data quality, extraction, mapping and status write-back are rarely covered fully by an ASP or ERP vendor alone.
What does each party typically sell?
| Party | Typical offer | Strength | Watch out for |
|---|---|---|---|
| ASP | Network access, validation, FTA reporting, portal, archive; sometimes ERP connectors | Mandatory part of the model; handles Peppol and reporting | Connectors may support only certain ERP versions; proprietary input formats can make switching hard |
| ERP vendor or partner | E-invoicing module or add-on for its ERP | Native screens and fields | May require an ERP upgrade; may be tied to one ASP; customisations often not covered |
| Integrator | Connector between your ERP and the ASP, data mapping, validation, testing, support | Works with any ERP or several ERPs; ASP-agnostic | Needs a defined scope and maintenance plan |
Which combination fits your situation?
| Your situation | Usual combination |
|---|---|
| Current version of a mainstream ERP with a supported module for your ASP | ERP module + ASP |
| ASP offers a connector that supports your exact ERP version and customisations | ASP connector + ASP |
| Older, customised or in-house ERP | Integrator + ASP |
| Several ERPs or entities, or UAE plus Saudi or other countries | Integrator + ASP (one integration platform with country modules) |
| You want freedom to change ASP later | Integrator with an ASP-agnostic adapter + ASP |
Where do UAE e-invoicing projects usually go wrong?
Most problems sit between the parties, not inside one of them:
- Data nobody owns. Missing customer TRNs or Peppol IDs are a business data problem, but they surface as ASP rejections. Assign an owner before testing starts.
- Credit notes left out. Modules and connectors often handle invoices first and credit notes later. Credit notes are mandatory too.
- Status that never reaches finance. If rejections stay inside the ASP portal, invoices are missed. Status should be written back to the ERP document.
- Lock-in by format. If the integration sends data in an ASP-specific format, changing provider means rebuilding. Keep the PINT AE mapping separate from the ASP adapter.
- Inbound invoices forgotten. Receiving and processing supplier e-invoices is an obligation, not an extra.
How do I choose?
- Shortlist ASPs from the Ministry of Finance’s published list and request sandbox access.
- Ask your ERP vendor whether a supported e-invoicing module exists for your exact version, and which ASPs it works with.
- Check each ASP connector against your ERP version, customisations, credit notes and inbound invoices.
- Decide where the PINT AE mapping lives, and make sure it is not tied to one ASP’s proprietary format.
- Name an owner for master data, rejections and changes to FTA-registered data.
- Agree test cases across all parties: standard, zero-rated, exempt, reverse charge, credit notes and rejections.
- Fix the timeline backwards from your ASP deadline (30 October 2026 for revenue of AED 50 million or more, 31 March 2027 for smaller businesses).
What should you ask each party before signing?
The right questions surface gaps before they become rejected invoices. Ask them in writing and keep the answers with your project plan.
Questions for your ASP
- Which ERP versions do your connectors support in production today, and can we see the API documentation and sandbox before signing?
- Do you accept PINT AE submitted by a third-party connector, or only data in your own format?
- How are validation errors returned, how quickly, and with what level of detail?
- How are inbound supplier e-invoices delivered to us?
- What are your support hours around month-end, and who do we call when invoices are rejected?
- How do we export our data and archive if we change provider?
Questions for your ERP vendor or partner
- Is there a supported e-invoicing module for our exact version, and which ASPs does it work with?
- Does the module cover credit notes, self-billing, reverse charge and inbound invoices?
- Will our customisations still work, or does the module require an upgrade first?
- Which fields (TRN, Peppol ID, tax category) need to be added or changed?
Questions for your integrator
- What exactly is in the fixed scope: invoice types, entities, ERPs and test cases?
- Is the PINT AE mapping separate from the ASP adapter, so we can change ASP later?
- How are rejections and statuses written back to the ERP?
- Who maintains the connector when PINT AE rules or code lists change, and on what terms?
How do the costs usually compare?
Each party charges differently, which makes like-for-like comparison hard. ASPs usually price by document volume or subscription, sometimes with set-up fees. ERP modules are often licensed per company or per user, sometimes with an upgrade cost. Integrators usually work on a fixed-scope project with a maintenance plan afterwards. Compare the total cost over two or three years at your real volumes, including credit notes and received invoices, and include the internal time your team spends on data clean-up and rejections.
Where does Co-Mate fit?
Co-Mate is the integrator column. We are an integration engineering company, not an Accredited Service Provider: we connect your ERP to the ASP you choose, map your invoices to PINT AE, validate them, write status back and, if needed, import supplier invoices. We also build connectors for ASPs that need ERP coverage. Start with the free e-invoicing readiness check or see our UAE e-invoicing integration service.