UAE E-Invoice Data Dictionary

Written by Rahul Yadav | May 8, 2025 8:45:58 AM

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	Email	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	Email	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.

View full post