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What Is the UAE E-Invoice Data Dictionary?
The UAE PINT (Peppol International) format is the official standard for electronic invoicing under the UAE's e-Invoicing mandate for B2B and B2G transactions. It defines the structure, content, and mandatory data fields required for compliance.
- Total Fields: 50
- Field Categories:
- Invoice Details
- Seller Information
- Buyer Information
- Document Totals
- Tax Breakdown
- Invoice Line Items
- Newly Mandated Fields: 15 fields that were not previously required under UAE VAT regulations
Why This Matters?
Understanding and correctly implementing these fields is essential for:
- Ensuring invoice acceptance by the Federal Tax Authority (FTA)
- Maintaining regulatory compliance from the go-live phase in 2026
- Enabling secure, accurate, and standardized electronic invoicing using the Peppol framework
What to Expect in This Section?
- Group-wise breakdown of all 50 fields
- Clear definitions, required formats, and business rules
- Sample values and error scenarios
- Notes on validation logic and FTA compliance requirements
Field Category 1: Invoice Details
This section captures general information about the invoice.
|
Field Name |
Description |
Mandatory |
Format |
Example |
|
Invoice Number |
Unique reference number assigned by the seller |
Yes |
Alphanumeric |
INV-2025-00123 |
|
Invoice Date |
Date the invoice was issued |
Yes |
YYYY-MM-DD (ISO 8601) |
2025-07-31 |
|
Invoice Type Code |
Identifies the type of invoice (e.g., standard, credit note) |
Yes |
Coded Value |
380 (Standard Invoice) |
|
Currency Code |
Currency in which the invoice is issued |
Yes |
ISO 4217 |
AED |
|
Payment Terms |
Payment conditions agreed between buyer and seller |
No |
Text |
Net 30 days |
Validations:
- Invoice Date cannot be in the future.
- Invoice Number must be unique and consistently formatted.
Field Category 2: Seller Information
Details about the entity issuing the invoice.
|
Field Name |
Description |
Mandatory |
Format |
Example |
|
Seller Name |
Registered legal name of the seller |
Yes |
Text |
Example Company LLC |
|
Seller TRN |
Tax Registration Number issued by the FTA |
Yes |
15-digit numeric |
100123456789012 |
|
Seller Address |
Full legal address of the seller |
Yes |
Structured Address |
Model Address, Dubai, UAE |
|
Seller Contact Email |
Point of contact for queries |
No |
|
example@company.com |
Validations:
- TRN must match FTA-issued format and be valid.
- Email format should follow standard RFC guidelines.
Field Category 3: Buyer Information
Covers details about the customer receiving the invoice.
|
Field Name |
Description |
Mandatory |
Format |
Example |
|
Buyer Name |
Legal name of the buyer |
Yes |
Text |
Example Company LLC |
|
Buyer TRN |
Tax Registration Number of the buyer (if registered) |
Conditional |
15-digit numeric |
100000054321098 |
|
Buyer Address |
Delivery or billing address |
Yes |
Structured Address |
Model Address, Dubai, UAE |
|
Buyer Contact Email |
Email for invoice correspondence |
No |
|
example@company.com |
Validations:
- TRN is mandatory if the buyer is VAT-registered.
- Address format must comply with XML structure.
Field Category 4: Document Totals
Captures total monetary values calculated on the invoice.
|
Field Name |
Description |
Mandatory |
Format |
Example |
|
Total Invoice Amount |
Grand total including VAT |
Yes |
Decimal (2 places) |
1045.50 |
|
Total VAT Amount |
Total tax applied across all lines |
Yes |
Decimal |
45.50 |
|
Amount Due |
Amount the buyer must pay |
Yes |
Decimal |
1045.50 |
Validations:
- Sum of all line-level taxes must match the VAT Amount.
- Total values must equal the aggregation of invoice line items.
Field Category 5: Tax Breakdown
Breaks down VAT and other applicable taxes.
|
Field Name |
Description |
Mandatory |
Format |
Example |
|
Tax Type Code |
Specifies type of tax (e.g., VAT) |
Yes |
Code |
VAT |
|
Tax Rate |
Applicable tax rate (%) |
Yes |
Decimal |
5.00 |
|
Taxable Amount |
Net amount on which tax is calculated |
Yes |
Decimal |
1000.00 |
|
Tax Amount |
Amount of tax applicable |
Yes |
Decimal |
50.00 |
Validations:
- Tax Amount = Taxable Amount * Tax Rate / 100.
- Consistency required across all related lines.
Field Category 6: Invoice Line Items
Details of goods/services provided.
|
Field Name |
Description |
Mandatory |
Format |
Example |
|
Item Description |
Description of the goods/services |
Yes |
Text |
Steel Rods 10mm x 3m |
|
Quantity |
Quantity sold or delivered |
Yes |
Decimal |
100 |
|
Unit Price |
Price per unit excluding VAT |
Yes |
Decimal |
10.00 |
|
Line Total |
Total amount for line (excl. VAT) |
Yes |
Decimal |
1000.00 |
|
Line VAT Amount |
VAT on the line total |
Yes |
Decimal |
50.00 |
Validations:
- Line Total = Quantity x Unit Price.
- Line VAT = Line Total x Tax Rate / 100.
FAQs About E-Invoicing
If you have a specific query not answered here, please feel free to contact us
E-Invoicing is the process of creating invoices in a digital, structured format that your ERP or accounting system can send directly to the Federal Tax Authority (FTA). It’s being introduced to improve transparency, reduce fraud, and streamline VAT reporting across the UAE.
All VAT-registered businesses in the UAE will be required to comply, whether you're invoicing other businesses (B2B) or government entities (B2G). If you issue VAT invoices, this applies to you.
Your ERP or accounting system must be able to:
-
Generate invoices in structured formats (like UBL/XML)
-
Add digital signatures and QR codes
-
Connect with the FTA platform for real-time submission and clearance
If your current tools can’t do this, you’ll likely need upgrades or integrations.
Need Help Preparing for E-Invoicing?
