PINT AE Data Dictionary: Complete List of 51 Mandatory UAE E‑Invoicing Fields with Examples
The UAE Electronic Invoicing framework is built on the Peppol International Invoice (PINT AE) standard. To ensure interoperability, compliance, and seamless invoice exchange between businesses, Accredited Service Providers (ASPs), and government authorities, every electronic invoice must contain a defined set of mandatory data elements.
The UAE Ministry of Finance has published a list of mandatory fields that businesses must include when generating electronic invoices. These fields cover invoice details, supplier information, buyer information, tax calculations, invoice totals, and invoice line details.
Understanding these mandatory fields is essential for:
● ERP and accounting system integration
● PINT AE XML mapping
● ASP onboarding
● VAT compliance
● Error-free invoice validation
● Future UAE e-invoicing readiness
This guide explains all 51 mandatory fields required in a UAE electronic invoice and provides sample values for implementation and testing purposes. The field names and descriptions are based on the UAE mandatory fields document.
Official Reference Framework for UAE Electronic Invoicing
The 51 mandatory fields listed in the PINT AE Data Dictionary are based on the official UAE Electronic Invoicing framework and should not be viewed in isolation. Businesses implementing UAE e‑invoicing should review these mandatory data elements alongside the relevant regulatory, technical, and operational guidance issued by the UAE authorities and the Peppol framework. According to the official UAE mandatory fields document, these requirements should be read in conjunction with the UAE Electronic Invoicing System Guidelines, Ministerial Decision No. 243 of 2025, Ministerial Decision No. 244 of 2025, and the Peppol UAE specifications
UAE Electronic Invoicing System Guidelines
The UAE Electronic Invoicing System Guidelines provide the foundational framework for how electronic invoices are created, exchanged, validated, and archived within the UAE e‑invoicing ecosystem. These guidelines help businesses, ERP providers, and Accredited Service Providers (ASPs) understand the overall operating model, participant responsibilities, technical requirements, and compliance obligations associated with electronic invoicing.
Ministerial Decision No. 243 of 2025
Ministerial Decision No. 243 of 2025 establishes the UAE Electronic Invoicing System and defines the regulatory framework governing electronic invoice issuance, transmission, and compliance. The decision outlines the scope of electronic invoicing, the entities required to participate, and the legal requirements that electronic invoices must satisfy within the UAE tax environment.
Ministerial Decision No. 244 of 2025
Ministerial Decision No. 244 of 2025 outlines the implementation approach for the UAE Electronic Invoicing System, including the phased rollout strategy and operational requirements for businesses subject to mandatory compliance. Organizations should review this decision to understand implementation timelines and readiness requirements for electronic invoicing adoption.
PINT AE (Peppol International Invoice UAE)
PINT AE represents the UAE adaptation of the Peppol International Invoice specification. It defines the semantic data model, business rules, validation requirements, document structure, and data dictionary used for electronic invoice exchange in the UAE. The mandatory fields listed on this page are derived from the PINT AE framework and form the minimum data set required for compliant electronic invoice generation and processing.
Why These References Matter
The mandatory fields presented in this guide support more than just invoice creation. They enable:
● Standardized invoice exchange across systems and trading partners.
● Consistent ERP and accounting software integrations.
● Automated invoice validation through Accredited Service Providers (ASPs).
● Accurate VAT reporting and regulatory compliance.
● Seamless interoperability within the UAE Electronic Invoicing framework.
Businesses implementing UAE e‑invoicing should ensure that their invoice data, ERP mappings, and XML document structures align with the official requirements described in these supporting regulations and technical specifications. The 51 mandatory fields outlined below serve as a practical reference for building compliant PINT AE electronic invoices.
Key Highlights of UAE Electronic Invoicing
The UAE Electronic Invoicing framework is being introduced as a nationwide initiative to standardize the creation, exchange, validation, and processing of electronic invoices. Businesses operating in the UAE should understand the key requirements outlined by the Ministry of Finance and Federal Tax Authority before implementing e‑invoicing solutions. These highlights provide important guidance on scope, implementation timelines, and participant identification requirements.
Electronic Invoicing Is Mandatory for Businesses in the UAE
Electronic Invoicing is mandatory for any person or entity conducting business activities in the UAE, regardless of whether they are registered for VAT. The only exceptions are those specifically excluded under Article 4 of Ministerial Decision No. 243 of 2025. This means that businesses of all sizes should assess their readiness for compliance and ensure that their invoicing systems can support the UAE Electronic Invoicing framework.
Implementation Will Follow a Phased Rollout
The UAE Electronic Invoicing system will be introduced through a phased implementation approach. The detailed implementation timeline and rollout requirements are governed by Ministerial Decision No. 244 of 2025. Businesses should monitor official announcements and prepare their systems, processes, and data structures in advance of the phase applicable to their organization.
Your Participant Identifier Is Based on Your TIN
Every participant in the UAE Electronic Invoicing ecosystem will be identified using a unique Participant Identifier. This identifier is based on the business's Tax Identification Number (TIN), which serves as the primary electronic identity for exchanging invoices through the e‑invoicing network.
Corporate Tax Registrants Already Have a TIN
Businesses that have already registered for UAE Corporate Tax will generally have a Tax Identification Number assigned as part of the registration process. The TIN used for Electronic Invoicing purposes corresponds to the first 10 digits of the entity's Corporate Tax Registration Number (TRN).
Businesses Without Corporate Tax Registration Must Obtain a TIN
Organizations that fall within the scope of Electronic Invoicing but are not required to register for Corporate Tax must obtain a Tax Identification Number directly from the Federal Tax Authority (FTA). This TIN will be required to participate in the UAE Electronic Invoicing network and to establish their electronic identity for invoice exchange.
Important Guidance for Tax Groups
Businesses that are members of a UAE Tax Group should note that their Electronic Invoicing Participant Identifier is based on their own Tax Identification Number. Even when operating within a Tax Group, businesses must use the first 10 digits of their own Corporate Tax TRN and not the first 10 digits of the Tax Group representative's TRN. This distinction is important for ensuring proper identification within the electronic invoicing ecosystem.
What This Means for Businesses
To prepare for UAE Electronic Invoicing compliance, organizations should:
● Confirm whether they fall within the scope of the UAE Electronic Invoicing framework.
● Verify that they have a valid Tax Identification Number (TIN).
● Understand the phased implementation timeline applicable to their business.
● Ensure their ERP, accounting, and invoicing systems are capable of supporting PINT AE requirements.
● Review and map mandatory invoice data fields before implementation.
These foundational requirements establish how businesses are identified within the UAE Electronic Invoicing ecosystem and provide the basis for compliant invoice exchange under the PINT AE framework.
Glossary
The following glossary defines key terms used within the UAE Electronic Invoicing framework and the PINT AE Data Dictionary. Understanding these concepts is essential for businesses, ERP providers, Accredited Service Providers (ASPs), and compliance teams implementing UAE e‑invoicing requirements. The definitions below are based on the official UAE Electronic Invoice Mandatory Fields document.
No | Term | Description |
1 | Accredited Service Provider (ASP) | A Service Provider that is granted Accreditation to provide Electronic Invoicing Services in the UAE, in accordance with the Ministerial Decision No. 64 of 2025. |
3 | Cardinality | The rule that defines the minimum and maximum number of times a data element or attribute may occur within a dataset, record, or transaction structure. |
4 | Code List | A predefined set of values or codes used to represent specific concepts, categories, or classifications within a data structure. |
5 | Commercial Invoice | An invoice that is not classified as a Tax Invoice. |
6 | Electronic Invoice | An invoice issued, transmitted, and received through the Electronic Invoicing System in a structured electronic format that enables automatic electronic processing in accordance with the UAE Electronic Invoicing framework. |
7 | PINT-AE | The Peppol International concept and methodology used to define technical specifications for Electronic Invoices and Electronic Credit Notes. PINT‑AE enables UAE-specific customization while maintaining interoperability with global Peppol standards. |
8 | Semantic Model | A model that defines the meaning of data and the relationships between different data elements through entities, attributes, constraints, and relationships. |
9 | Syntax Binding | The association of specific syntactic structures with their corresponding meanings or functions within a programming language or data format to ensure correct interpretation and processing. |
10 | Tax Invoice | A written or electronic document in which any taxable supply and its details are recorded, including an Electronic Invoice where applicable. |
11 | Tax Identification Number (TIN) | A unique 10-digit identifier and the first 10 digits of the 15-digit Tax Registration Number (TRN) issued to entities registered with the UAE Federal Tax Authority. |
12 | Tax Registration Number (TRN) | A unique number issued by the Federal Tax Authority (FTA) to each person registered for tax purposes in the UAE. |
List of mandatory fields
This section provides the list of mandatory fields for an electronic Invoice Tax Invoice and a commercial Electronic Invoice.
Mandatory UAE E‑Invoice Fields Overview
Category | Number of Fields |
Invoice Details | 9 |
Seller Details | 11 |
Buyer Details | 9 |
Document Totals | 5 |
Tax Breakdown | 4 |
Invoice Line Details | 13 |
Total Mandatory Fields | 51 |
Invoice Details
No. | Field Name | Description | Example Value |
1 | Invoice Number | A unique identification of the Invoice. | INV-2026-0001 |
2 | Invoice Date | The date when the Invoice was issued. | 2026-04-15 |
3 | Invoice Type Code | A code specifying the functional type of the Invoice. This is an Electronic Invoicing specific code. | 388 |
4 | Invoice Currency Code | The currency in which all Invoice amounts are given, except for the Total tax amount in accounting currency. | AED |
5 | Invoice Transaction Type Code | A sequence of flags that identify the invoice transaction types (please see code list)
Free Trade zone : 1 (applicable), 0 (not applicable) Deemed Supply : 1 (applicable), 0 (not applicable) Margin Scheme : 1 (applicable), 0 (not applicable) Supply through e-commerce : 1 (applicable), 0 (not applicable) Summary Invoice: 1 (applicable), 0 (not applicable) Disclosed Agent Billing : 1 (applicable), 0 (not applicable) Continuous Supply : 1 (applicable), 0 (not applicable) Exports : 1 (applicable), 0 (not applicable) |
|
6 | Payment Due Date | The date when the payment is due. | 2026-05-15 |
7 | Business Process Type | Identifies the business process context in which the transaction appears, to enable the Buyer to process the Invoice in an appropriate way. This is an Electronic Invoicing specific field and has a predefined value. | billing:01 |
8 | Specification Identifier | An identification of the specification containing the total set of rules regarding semantic content, cardinalities and business rules to which the data contained in the instance document conforms. This is an Electronic Invoicing specific field and has a predefined value. | urn:peppol:pint-ae:1.0 |
9 | Payment Means Type Code | An identifier that indicates how a payment is expected to be or has been settled. | 30 (Bank Transfer) |
Seller Details
No. | Field Name | Description | Example Value |
10 | Seller Name | The full formal name by which the Seller is registered in the national registry of legal entities or as a taxable person or otherwise trades as a person or persons. | ABC Trading LLC |
11 | Seller Electronic Address | Identifies the Seller’s electronic address to which the application level response to the invoice may be delivered. This is the Tax Identification Number (TIN). | 1234567890 |
12 | Seller Electronic Identifier | The identification of the Seller. For Businesses registered in the UAE, this will be a fixed value 0235. The Seller electronic address and seller electronic identifier together form the End Point of the Business which would be registered by the ASP. | 0235 |
13 | Seller Legal Registration Identifier | An identifier issued by an official registrar that identifies the Seller as a legal entity or person. | CN-9876543 |
14 | Seller Legal Registration Identifier Type | To identify the nature of commercial registration number issued in UAE. It should be one among the following: ► TL – Commercial/Trade license ► EID – Emirates ID ► PAS – Passport ► CD – Cabinet Decision | TL |
15 | Seller Tax Identifier | The Seller’s tax identifier (also known as Seller Tax Identification Number). For Sellers in UAE which are registered under tax should provide the Tax Registration Number (TRN). | 100123456700003 |
16 | Seller Tax Scheme Code | The scheme of the tax identifier. Default value of VAT to be used. | VAT |
17 | Seller Address Line 1 | The main address line in an address. | Office 1201, Business Bay |
18 | Seller City | The common name of the city, town or village, where the Seller address is located. | Dubai |
19 | Seller Country Subdivision | The subdivision of a country. Such as a region, a county, a state, a province etc. | Dubai |
20 | Seller Country Code | A code that identifies the country. For UAE it should be AE. | AE |
Buyer Details
No. | Field Name | Description | Example Value |
21 | Buyer Name | The full name of the Buyer. | XYZ Manufacturing LLC |
22 | Buyer Electronic Address | Identifies the Buyer’s electronic address to which the invoice is delivered. | 2345678901 |
23 | Buyer Electronic Identifier | An identifier of the Buyer. | 0235 |
24 | Buyer Tax Identifier | The Buyer’s tax identifier (also known as Buyer Tax Identification Number). For buyers in UAE which are registered under tax should provide the Tax Registration Number (TRN). | 100987654300003 |
25 | Buyer Tax Scheme Code | The scheme of the tax identifier. The default value of VAT to be used. | VAT |
26 | Buyer Address Line 1 | The main address line in an address. | Al Reem Island |
27 | Buyer City | The common name of the city, town or village, where the Buyer’s address is located. | Abu Dhabi |
28 | Buyer Country Subdivision | The subdivision of a country. Such as a region, a county, a state, a province etc. | Abu Dhabi |
29 | Buyer Country Code | A code that identifies the country. | AE |
Document Totals
No. | Field Name | Description | Example Value |
30 | Sum of Invoice Line Net Amount | Sum of all Invoice line net amounts in the Invoice. | AED 10,000.00 |
31 | Invoice Total Amount Without Tax | The total amount of the Invoice without tax. | AED 10,000.00 |
32 | Invoice Total Tax Amount | The total tax amount for the Invoice. | AED 500.00 |
33 | Invoice Total Amount With Tax | The total amount of the Invoice with tax. | AED 10,500.00 |
34 | Amount Due For Payment | The outstanding amount that is requested to be paid. | AED 10,500.00 |
Tax Breakdown
No. | Field Name | Description | Example Value |
35 | Tax Category Taxable Amount | Sum of all taxable amounts subject to a specific tax category code and tax category rate (if the tax category rate is applicable). | AED 10,000.00 |
36 | Tax Category Tax Amount | The total tax amount for a given tax category. | AED 500.00 |
37 | Tax Category Code | Coded identification of a tax category. | S |
38 | Tax Category Rate | The tax rate, represented as percentage that applies for the relevant tax category. | 5% |
Invoice Line Details
No. | Field Name | Description | Example Value |
39 | Invoice Line Identifier | A unique identifier for the individual line within the Invoice. | 1 |
40 | Invoiced Quantity | The quantity of items (goods or services) that is charged in the Invoice line. | 10 |
41 | Unit of Measure Code | The unit of measure that applies to the invoiced quantity. For example: For Kilogram (KG). | EA |
42 | Invoice Line Net Amount | The total amount of the Invoice line (before tax). | AED 1,000.00 |
43 | Item Net Price | The price of an item, exclusive of tax, after subtracting item price discount. | AED 100.00 |
44 | Item Gross Price | The unit price, exclusive of tax, before subtracting Item price discount. | AED 100.00 |
45 | Item Price Base Quantity | The number of item units to which the price applies. | 1 |
46 | Invoiced Item Tax Category Code | The tax category code for the invoiced item. | S |
47 | Invoiced Item Tax Rate | The tax rate, represented as a percentage that applies to the invoiced item. | 5% |
48 | VAT Line Amount in AED | The VAT amount for each line item expressed in AED. | AED 50.00 |
49 | Invoice Line Amount in AED | The total amount payable for each line item expressed in AED. | AED 1,050.00 |
50 | Item Name | A name for an item. | Business Consulting Services |
51 | Item Description | A description for an item. | Strategic Consulting Engagement |
H3: Mandatory fields required in a commercial Electronic Invoice (XML)
Invoice Details
S No | Field Name | Description | Example Value |
1 | Invoice number | A unique identification of the Invoice. | INV-2026-000001 |
2 | Invoice date | The date when the Invoice was issued. | 2026-04-15 |
3 | Invoice type code | A code specifying the functional type of the Invoice. This is an Electronic Invoicing specific code. | 388 |
4 | Invoice currency Code | The currency in which all Invoice amounts are given, except for the Total tax amount in accounting currency. | AED |
5 | Invoice transaction type code | A sequence of flags that identify the invoice transaction types (please see code list):
XXXXXXXX Free Trade zone: 1 (applicable), 0 (not applicable) Deemed Supply: 1 (applicable), 0 (not applicable) Margin Scheme: 1 (applicable), 0 (not applicable) Summary Invoice: 1 (applicable), 0 (not applicable) Continuous Supply: 1 (applicable), 0 (not applicable) Disclosed Agent Billing: 1 (applicable), 0 (not applicable) Supply through e-commerce: 1 (applicable), 0 (not applicable) Exports: 1 (applicable), 0 (not applicable) | 00000000 |
6 | Payment due date | The date when the payment is due. | 2026-05-15 |
7 | Business process type | Identifies the business process context in which the transaction appears, to enable the Buyer to process the Invoice in an appropriate way. This is an Electronic Invoicing specific field and has a predefined value. | billing |
8 | Specification Identifier | An identification of the specification containing the total set of rules regarding semantic content, cardinalities and business rules to which the data contained in the instance document conforms. This is an Electronic Invoicing specific field and has a predefined value. | urn:peppol:pint-ae:billing:1.0 |
9 | Payment means type code | An identifier that indicates how a payment is expected to be or has been settled. | 30 (Bank Transfer) |
Seller Details
S No | Field Name | Description | Example Value |
10 | Seller name | The full formal name by which the Seller is registered in the national registry of legal entities or as a taxable person or otherwise trades as a person or persons. | ABC Trading LLC |
11 | Seller electronic address | Identifies the Seller's electronic address to which the application level response to the invoice may be delivered. | 1234567890 |
12 | Seller electronic identifier | The identification of the Seller. For Businesses registered in the UAE, this will be a fixed value 0235. The Seller electronic address and seller electronic identifier together form the End Point of the Business which would be registered by the ASP. | 0235 |
13 | Seller legal registration identifier | An identifier issued by an official registrar that identifies the Seller as a legal entity or person. | CN-9876543 |
14 | Seller legal registration identifier type | To identify the nature of commercial registration number issued in UAE. It should be one among the following: • TL – Commercial/Trade license • EID – Emirates ID • PAS – Passport • CD – Cabinet Decision | TL |
15 | Seller tax registration identifier | The local identification (defined by the Seller's address) of the Seller for tax purposes or a reference that enables the Seller to state his registered tax status. For Sellers who doesn't have a TRN should mentioned its Tax Identification Number (TIN). | 100123456700003 |
16 | Seller tax scheme code | The scheme of the tax identifier. A default value of VAT to be used. | VAT |
17 | Seller address line 1 | The main address line in an address. | Office 1201, Business Bay |
18 | Seller city | The common name of the city, town or village, where the Seller address is located. | Dubai |
19 | Seller country subdivision | The subdivision of a country. Such as a region, a county, a state, a province etc. | Dubai |
20 | Seller country code | A code that identifies the country. | AE |
Buyer Details
S No | Field Name | Description | Example Value |
21 | Buyer name | The full name of the Buyer. | XYZ Manufacturing LLC |
22 | Buyer electronic address | Identifies the Buyer's electronic address to which the invoice is delivered. | 2345678901 |
23 | Buyer electronic identifier | An identifier of the Buyer. | 0235 |
24 | Buyer legal registration identifier | An identifier issued by an official registrar that identifies the Buyer as a legal entity or person. | CN-4567890 |
25 | Buyer legal registration identifier type | To identify the nature of commercial registration number issued in UAE. It should be one among the following: • TL – Commercial/Trade license • EID – Emirates ID • PAS – Passport • CD – Cabinet Decision | TL |
26 | Buyer address line 1 | The main address line in an address. | Office 501, Al Reem Tower |
27 | Buyer city | The common name of the city, town or village, where the Buyer's address is located. | Abu Dhabi |
28 | Buyer country subdivision | The subdivision of a country. Such as a region, a county, a state, a province etc. | Abu Dhabi |
29 | Buyer country code | A code that identifies the country. | AE |
Document Totals
S No | Field Name | Description | Example Value |
30 | Sum of Invoice line net amount | Sum of all Invoice line net amounts in the Invoice. | AED 10,000.00 |
31 | Invoice total amount without tax | The total amount of the Invoice without tax. | AED 10,000.00 |
32 | Invoice total tax amount | The total tax amount for the Invoice. | AED 500.00 |
33 | Invoice total amount with tax | The total amount of the Invoice with tax. | AED 10,500.00 |
34 | Amount due for payment | The outstanding amount that is requested to be paid. | AED 10,500.00 |
Tax Breakdown
S No | Field Name | Description | Example Value |
35 | Tax category taxable amount | Sum of all taxable amounts subject to a specific tax category code and tax category rate (if the tax category rate is applicable). | AED 10,000.00 |
36 | Tax category tax amount | The total tax amount for a given tax category. | AED 500.00 |
37 | Tax category code | Coded identification of a tax category. | S (Standard Rated) |
38 | Tax category rate | The tax rate, represented as a percentage that applies for the relevant tax category. | 5% |
Invoice Line Details
S No | Field Name | Description | Example Value |
39 | Invoice line identifier | A unique identifier for the individual line within the Invoice. | 1 |
40 | Invoiced quantity | The quantity of items (goods or services) that is charged in the Invoice line. | 10 |
41 | Unit of measure code | The unit of measure that applies to the invoiced quantity. For example: For Kilogram (KG). | EA |
42 | Invoice line net amount | The total amount of the Invoice line (before tax). | AED 1,000.00 |
43 | Item net price | The price of an item, exclusive of tax, after subtracting item price discount. | AED 100.00 |
44 | Item gross price | The unit price, exclusive of tax, before subtracting Item price discount. | AED 100.00 |
45 | Item price base quantity | The number of item units to which the price applies. | 1 |
46 | Invoiced item tax category code | The tax category code for the invoiced item. | S (Standard Rated) |
47 | Invoiced item tax rate | The tax rate, represented as percentage that applies to the invoiced item. | 5% |
48 | Item name | A name for an item. | Business Consulting Services |
49 | Item description | A description for an item. | Strategic business advisory and consulting services |
Conclusion
The PINT AE Data Dictionary provides the foundation for UAE Electronic Invoicing by defining the mandatory data fields required to create, exchange, validate, and process compliant electronic invoices. The 51 mandatory fields covered in this guide, spanning Invoice Details, Seller Details, Buyer Details, Document Totals, Tax Breakdown, and Invoice Line Details, play a critical role in ensuring data consistency, regulatory compliance, interoperability, and seamless invoice exchange across the UAE e‑invoicing ecosystem. By understanding these fields, mapping them correctly within ERP and accounting systems, and aligning invoice data with PINT AE requirements, businesses can reduce validation errors, improve VAT reporting accuracy, streamline invoice processing, and confidently prepare for the UAE's phased e‑invoicing rollout. The example values provided throughout this guide serve as a practical reference for finance teams, developers, ERP consultants, and implementation partners working toward a successful and compliant UAE e‑invoicing implementation.
