{"meta":{"title":"PINT AE invoice field dictionary","description":"Machine-readable reference for the UAE Peppol (PINT AE) invoice data model: document types, UAE transaction-type flags, and the business-term field dictionary with UBL paths and obligations.","canonical":"https://uae-asp.ae/data/pint-ae.json","documentation":"https://uae-asp.ae/data/","humanReadable":"https://uae-asp.ae/resources/","license":"CC BY 4.0 — attribute 'UAE-ASP (uae-asp.ae)'","specification":{"spec":"Peppol International (PINT) model for Billing, UAE specialisation (PINT AE)","customizationId":"urn:peppol:pint:billing-1@ae-1","version":"v1.0.2","published":"2025-07-30","url":"https://mof.gov.ae/en/e-invoicing/"},"fieldCount":88,"notes":["Educational reference grounded in the official Peppol PINT AE technical package; always validate against the current MoF/Peppol specification before relying on it."]},"documentTypes":[{"code":"380","name":"Tax Invoice","description":"A UAE tax invoice. Carried in InvoiceTypeCode 380 ('Commercial invoice')."},{"code":"381","name":"Tax Credit Note","description":"A UAE tax credit note. Carried in the credit note's type code 381."},{"code":"480","name":"Invoice — out of scope for tax","description":"A UAE commercial invoice for transactions outside the scope of VAT (code 480, 'Invoice out of scope of tax')."},{"code":"81","name":"Credit note — out of scope for tax","description":"A UAE commercial credit note for out-of-scope transactions (code 81, 'Credit note related to goods or services')."}],"transactionTypes":[{"position":1,"name":"Free Trade Zone","flagExample":"10000000","description":"Supplies involving a UAE Free Trade Zone."},{"position":2,"name":"Deemed Supply","flagExample":"01000000","description":"A deemed supply under the UAE VAT regime. Uses the predefined endpoint."},{"position":3,"name":"Profit Margin Scheme","flagExample":"00100000","description":"Supply taxed under the profit margin scheme."},{"position":4,"name":"Summary Invoice","flagExample":"00010000","description":"A summary invoice covering multiple supplies."},{"position":5,"name":"Continuous Supply","flagExample":"00001000","description":"A continuous supply spanning a period."},{"position":6,"name":"Disclosed Agent Billing","flagExample":"00000100","description":"Billing through a disclosed agent."},{"position":7,"name":"Supply through e-commerce","flagExample":"00000010","description":"Supply made through an e-commerce channel."},{"position":8,"name":"Exports","flagExample":"00000001","description":"Export transaction. When the receiver is not registered on Peppol, uses the predefined endpoint."}],"fields":[{"ref":"IBT-024","name":"Specification identifier","obligation":"Mandatory","group":"Document","ublPath":"cbc:CustomizationID","description":"Identifies the specification the invoice complies with.","notes":"Fixed for PINT AE: urn:peppol:pint:billing-1@ae-1"},{"ref":"IBT-023","name":"Business process type","obligation":"Mandatory","group":"Document","ublPath":"cbc:ProfileID","description":"Identifies the business process context (Peppol billing profile)."},{"ref":"BTAE-02","name":"Invoice transaction type code","obligation":"Mandatory","group":"Document","ublPath":"cbc:ProfileExecutionID","description":"8-digit binary flag string denoting UAE special transaction types (Free Trade Zone, Deemed Supply, Exports, etc.).","notes":"00000000 when no special type applies.","uaeSpecific":true},{"ref":"IBT-001","name":"Invoice number","obligation":"Mandatory","group":"Document","ublPath":"cbc:ID","description":"A unique identifier for the invoice assigned by the seller."},{"ref":"BTAE-07","name":"Document UUID","obligation":"Mandatory","group":"Document","ublPath":"cbc:UUID","description":"A universally unique identifier for the document.","uaeSpecific":true},{"ref":"IBT-002","name":"Invoice issue date","obligation":"Mandatory","group":"Document","ublPath":"cbc:IssueDate","description":"The date the invoice was issued."},{"ref":"IBT-168","name":"Invoice issue time","obligation":"Optional","group":"Document","ublPath":"cbc:IssueTime","description":"The time the invoice was issued."},{"ref":"IBT-009","name":"Payment due date","obligation":"Conditional","group":"Document","ublPath":"cbc:DueDate","description":"The date by which payment is due."},{"ref":"IBT-003","name":"Invoice type code","obligation":"Mandatory","group":"Document","ublPath":"cbc:InvoiceTypeCode","description":"The functional type of the document.","notes":"UAE: 380 tax invoice, 381 tax credit note, 480 out-of-scope invoice, 81 out-of-scope credit note."},{"ref":"IBT-022","name":"Invoice note","obligation":"Optional","group":"Document","ublPath":"cbc:Note","description":"Free-text note relevant to the invoice."},{"ref":"IBT-007","name":"Value added tax point date","obligation":"Conditional","group":"Document","ublPath":"cbc:TaxPointDate","description":"The date when VAT becomes accountable."},{"ref":"IBT-005","name":"Invoice currency code","obligation":"Mandatory","group":"Document","ublPath":"cbc:DocumentCurrencyCode","description":"The currency of all invoice amounts.","notes":"ISO 4217. UAE invoices commonly AED."},{"ref":"IBT-006","name":"VAT accounting currency code","obligation":"Conditional","group":"Document","ublPath":"cbc:TaxCurrencyCode","description":"The currency used for VAT reporting where it differs from the invoice currency.","notes":"UAE: VAT amounts must also be expressed in AED (see BTAE-08/10/20)."},{"ref":"IBT-019","name":"Buyer accounting reference","obligation":"Optional","group":"Document","ublPath":"cbc:AccountingCost","description":"A textual reference to the buyer's accounting."},{"ref":"IBT-010","name":"Buyer reference","obligation":"Conditional","group":"Document","ublPath":"cbc:BuyerReference","description":"An identifier provided by the buyer (e.g. cost centre)."},{"ref":"IBT-013","name":"Purchase order reference","obligation":"Optional","group":"References","ublPath":"cac:OrderReference/cbc:ID","description":"The buyer's purchase order identifier."},{"ref":"IBT-014","name":"Sales order reference","obligation":"Optional","group":"References","ublPath":"cac:OrderReference/cbc:SalesOrderID","description":"The seller's sales order identifier."},{"ref":"IBT-025","name":"Preceding invoice reference","obligation":"Conditional","group":"References","ublPath":"cac:BillingReference/.../cbc:ID","description":"Reference to a preceding invoice (e.g. for a credit note).","notes":"Required for credit notes except volume discounts (see BTAE-03)."},{"ref":"IBT-012","name":"Contract reference","obligation":"Optional","group":"References","ublPath":"cac:ContractDocumentReference/cbc:ID","description":"A reference to the underlying contract."},{"ref":"IBT-016","name":"Despatch advice reference","obligation":"Optional","group":"References","ublPath":"cac:DespatchDocumentReference/cbc:ID","description":"Reference to a despatch advice."},{"ref":"IBT-015","name":"Receiving advice reference","obligation":"Optional","group":"References","ublPath":"cac:ReceiptDocumentReference/cbc:ID","description":"Reference to a receiving advice."},{"ref":"IBT-017","name":"Tender or lot reference","obligation":"Optional","group":"References","ublPath":"cac:OriginatorDocumentReference/cbc:ID","description":"Reference to a tender or lot."},{"ref":"IBT-122","name":"Supporting document reference","obligation":"Optional","group":"References","ublPath":"cac:AdditionalDocumentReference/cbc:ID","description":"Identifier of a supporting document."},{"ref":"IBT-124","name":"Supporting document URI","obligation":"Optional","group":"References","ublPath":"cac:AdditionalDocumentReference/.../cbc:URI","description":"A link to an external supporting document."},{"ref":"BTAE-05","name":"Customs duty amount","obligation":"Conditional","group":"References","ublPath":"cac:AdditionalDocumentReference/.../cbc:DocumentDescription","description":"Customs duty amount carried as a document description for export/import contexts.","uaeSpecific":true},{"ref":"BTAE-21","name":"Customs reference number","obligation":"Conditional","group":"References","ublPath":"cac:AdditionalDocumentReference","description":"Customs declaration reference for export transactions.","notes":"Required where the seller declares export/customs details.","uaeSpecific":true},{"ref":"BTAE-22","name":"Incoterms","obligation":"Conditional","group":"References","ublPath":"cac:AdditionalDocumentReference","description":"The applicable Incoterms for an export transaction.","uaeSpecific":true},{"ref":"IBT-034","name":"Seller electronic address (endpoint)","obligation":"Mandatory","group":"Seller","ublPath":"cac:AccountingSupplierParty/.../cbc:EndpointID","description":"The seller's Peppol participant identifier used for routing.","notes":"UAE scheme: 0235."},{"ref":"IBT-027","name":"Seller name (legal)","obligation":"Mandatory","group":"Seller","ublPath":"cac:PartyLegalEntity/cbc:RegistrationName","description":"The full registered legal name of the seller."},{"ref":"IBT-028","name":"Seller trading name","obligation":"Optional","group":"Seller","ublPath":"cac:PartyName/cbc:Name","description":"The seller's trading/business name where different from the legal name."},{"ref":"IBT-031","name":"Seller VAT identifier","obligation":"Conditional","group":"Seller","ublPath":"cac:PartyTaxScheme/cbc:CompanyID","description":"The seller's VAT (TRN) registration number.","notes":"Required for VAT-registered sellers."},{"ref":"IBT-030","name":"Seller legal registration identifier","obligation":"Mandatory","group":"Seller","ublPath":"cac:PartyLegalEntity/cbc:CompanyID","description":"The seller's commercial registration number issued in the UAE."},{"ref":"BTAE-15","name":"Seller legal registration identifier type","obligation":"Mandatory","group":"Seller","ublPath":"cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyID","description":"The nature of the seller's registration number.","notes":"TL Trade licence · EID Emirates ID · PAS Passport · CD Cabinet Decision.","uaeSpecific":true},{"ref":"BTAE-12","name":"Seller authority name","obligation":"Conditional","group":"Seller","ublPath":"cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyName","description":"The authority that issued the seller's registration.","notes":"Required when registration type is TL (Trade licence).","uaeSpecific":true},{"ref":"BTAE-18","name":"Seller passport issuing country","obligation":"Conditional","group":"Seller","ublPath":"cac:PartyLegalEntity","description":"Issuing country of the seller's passport.","notes":"Required when seller registration type is PAS (Passport).","uaeSpecific":true},{"ref":"IBT-035","name":"Seller address line 1","obligation":"Conditional","group":"Seller","ublPath":"cac:PostalAddress/cbc:StreetName","description":"Main address line of the seller."},{"ref":"IBT-037","name":"Seller city","obligation":"Conditional","group":"Seller","ublPath":"cac:PostalAddress/cbc:CityName","description":"City of the seller's address."},{"ref":"IBT-039","name":"Seller country subdivision","obligation":"Optional","group":"Seller","ublPath":"cac:PostalAddress/cbc:CountrySubentity","description":"Emirate / subdivision of the seller (e.g. DXB, AUH)."},{"ref":"IBT-040","name":"Seller country code","obligation":"Mandatory","group":"Seller","ublPath":"cac:PostalAddress/cac:Country/cbc:IdentificationCode","description":"Country of the seller.","notes":"ISO 3166-1, e.g. AE."},{"ref":"IBT-033","name":"Seller additional legal information","obligation":"Optional","group":"Seller","ublPath":"cac:PartyLegalEntity/cbc:CompanyLegalForm","description":"Additional legal information about the seller (e.g. legal form)."},{"ref":"IBT-049","name":"Buyer electronic address (endpoint)","obligation":"Mandatory","group":"Buyer","ublPath":"cac:AccountingCustomerParty/.../cbc:EndpointID","description":"The buyer's Peppol participant identifier used for delivery.","notes":"UAE scheme: 0235."},{"ref":"IBT-044","name":"Buyer name (legal)","obligation":"Mandatory","group":"Buyer","ublPath":"cac:PartyLegalEntity/cbc:RegistrationName","description":"The full registered legal name of the buyer."},{"ref":"IBT-045","name":"Buyer trading name","obligation":"Optional","group":"Buyer","ublPath":"cac:PartyName/cbc:Name","description":"The buyer's trading/business name."},{"ref":"IBT-048","name":"Buyer VAT identifier","obligation":"Conditional","group":"Buyer","ublPath":"cac:PartyTaxScheme/cbc:CompanyID","description":"The buyer's VAT (TRN) registration number.","notes":"Required for VAT-registered buyers (B2B)."},{"ref":"IBT-047","name":"Buyer legal registration identifier","obligation":"Conditional","group":"Buyer","ublPath":"cac:PartyLegalEntity/cbc:CompanyID","description":"The buyer's commercial registration number issued in the UAE."},{"ref":"BTAE-16","name":"Buyer legal registration identifier type","obligation":"Conditional","group":"Buyer","ublPath":"cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyID","description":"The nature of the buyer's registration number.","notes":"TL · EID · PAS · CD.","uaeSpecific":true},{"ref":"BTAE-11","name":"Buyer authority name","obligation":"Conditional","group":"Buyer","ublPath":"cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyName","description":"The authority that issued the buyer's registration.","notes":"Required when registration type is TL (Trade licence).","uaeSpecific":true},{"ref":"BTAE-19","name":"Buyer passport issuing country","obligation":"Conditional","group":"Buyer","ublPath":"cac:PartyLegalEntity","description":"Issuing country of the buyer's passport.","notes":"Required when buyer registration type is PAS (Passport).","uaeSpecific":true},{"ref":"IBT-050","name":"Buyer address line 1","obligation":"Conditional","group":"Buyer","ublPath":"cac:PostalAddress/cbc:StreetName","description":"Main address line of the buyer."},{"ref":"IBT-052","name":"Buyer city","obligation":"Conditional","group":"Buyer","ublPath":"cac:PostalAddress/cbc:CityName","description":"City of the buyer's address."},{"ref":"IBT-055","name":"Buyer country code","obligation":"Mandatory","group":"Buyer","ublPath":"cac:PostalAddress/cac:Country/cbc:IdentificationCode","description":"Country of the buyer.","notes":"ISO 3166-1, e.g. AE."},{"ref":"IBT-059","name":"Payee name","obligation":"Conditional","group":"Payee / Tax rep","ublPath":"cac:PayeeParty/.../cbc:Name","description":"The party to whom payment is due where different from the seller."},{"ref":"BTAE-01","name":"Seller tax representative TRN","obligation":"Conditional","group":"Payee / Tax rep","ublPath":"cac:TaxRepresentativeParty/.../cbc:CompanyID","description":"VAT registration of the seller's tax representative.","uaeSpecific":true},{"ref":"IBT-072","name":"Actual delivery date","obligation":"Optional","group":"Delivery","ublPath":"cac:Delivery/cbc:ActualDeliveryDate","description":"The date goods/services were delivered."},{"ref":"BTAE-23","name":"Deliver-to party identifier","obligation":"Conditional","group":"Delivery","ublPath":"cac:Delivery/cac:DeliveryParty","description":"Identifier of the party goods are delivered to (triangular sales).","uaeSpecific":true},{"ref":"IBT-070","name":"Deliver-to party name","obligation":"Optional","group":"Delivery","ublPath":"cac:Delivery/cac:DeliveryParty/.../cbc:Name","description":"Name of the deliver-to party."},{"ref":"IBT-077","name":"Deliver-to city","obligation":"Optional","group":"Delivery","ublPath":"cac:Delivery/.../cbc:CityName","description":"City of the delivery address."},{"ref":"IBT-081","name":"Payment means type code","obligation":"Optional","group":"Payment","ublPath":"cac:PaymentMeans/cbc:PaymentMeansCode","description":"The means of payment (e.g. credit transfer, card)."},{"ref":"IBT-084","name":"Payment account identifier","obligation":"Conditional","group":"Payment","ublPath":"cac:PayeeFinancialAccount/cbc:ID","description":"The account to which payment should be made (e.g. IBAN)."},{"ref":"IBT-020","name":"Payment terms","obligation":"Optional","group":"Payment","ublPath":"cac:PaymentTerms/cbc:Note","description":"Textual description of the payment terms."},{"ref":"IBT-092","name":"Document allowance amount","obligation":"Conditional","group":"Allowance / charge","ublPath":"cac:AllowanceCharge/cbc:Amount","description":"A discount applied at document level."},{"ref":"IBT-099","name":"Document charge amount","obligation":"Conditional","group":"Allowance / charge","ublPath":"cac:AllowanceCharge/cbc:Amount","description":"A charge applied at document level."},{"ref":"IBT-097","name":"Allowance reason","obligation":"Optional","group":"Allowance / charge","ublPath":"cac:AllowanceCharge/cbc:AllowanceChargeReason","description":"The reason for an allowance."},{"ref":"IBT-116","name":"VAT category taxable amount","obligation":"Mandatory","group":"VAT breakdown","ublPath":"cac:TaxSubtotal/cbc:TaxableAmount","description":"The taxable base for a VAT category."},{"ref":"IBT-117","name":"VAT category tax amount","obligation":"Mandatory","group":"VAT breakdown","ublPath":"cac:TaxSubtotal/cbc:TaxAmount","description":"The VAT amount for a category."},{"ref":"IBT-118","name":"VAT category code","obligation":"Mandatory","group":"VAT breakdown","ublPath":"cac:TaxCategory/cbc:ID","description":"The VAT category.","notes":"UAE: S standard 5%, Z zero-rated, E exempt, O out of scope, AE reverse charge."},{"ref":"IBT-119","name":"VAT category rate","obligation":"Conditional","group":"VAT breakdown","ublPath":"cac:TaxCategory/cbc:Percent","description":"The VAT rate for the category."},{"ref":"BTAE-08","name":"VAT amount in AED (tax accounting currency)","obligation":"Mandatory","group":"VAT breakdown","ublPath":"cac:TaxTotal/cbc:TaxAmount (AED)","description":"The VAT amount expressed in AED.","notes":"Mandatory under UAE VAT rules even when the invoice currency is not AED.","uaeSpecific":true},{"ref":"IBT-106","name":"Sum of line net amounts","obligation":"Mandatory","group":"Document totals","ublPath":"cac:LegalMonetaryTotal/cbc:LineExtensionAmount","description":"Sum of all invoice line net amounts."},{"ref":"IBT-109","name":"Invoice total without VAT","obligation":"Mandatory","group":"Document totals","ublPath":"cac:LegalMonetaryTotal/cbc:TaxExclusiveAmount","description":"The total amount of the invoice excluding VAT."},{"ref":"IBT-110","name":"Invoice total VAT amount","obligation":"Mandatory","group":"Document totals","ublPath":"cac:TaxTotal/cbc:TaxAmount","description":"The total VAT amount of the invoice."},{"ref":"IBT-112","name":"Invoice total with VAT","obligation":"Mandatory","group":"Document totals","ublPath":"cac:LegalMonetaryTotal/cbc:TaxInclusiveAmount","description":"The total amount of the invoice including VAT."},{"ref":"IBT-113","name":"Paid amount","obligation":"Optional","group":"Document totals","ublPath":"cac:LegalMonetaryTotal/cbc:PrepaidAmount","description":"Any amount already paid."},{"ref":"IBT-114","name":"Rounding amount","obligation":"Optional","group":"Document totals","ublPath":"cac:LegalMonetaryTotal/cbc:PayableRoundingAmount","description":"Amount added to round the payable total."},{"ref":"IBT-115","name":"Amount due for payment","obligation":"Mandatory","group":"Document totals","ublPath":"cac:LegalMonetaryTotal/cbc:PayableAmount","description":"The outstanding amount to be paid."},{"ref":"BTAE-20","name":"Invoice total with VAT in AED","obligation":"Mandatory","group":"Document totals","ublPath":"cac:LegalMonetaryTotal (AED)","description":"The gross amount payable expressed in AED.","notes":"Mandatory under UAE VAT rules when the document currency is not AED.","uaeSpecific":true},{"ref":"BTAE-10","name":"Line amount payable in AED","obligation":"Mandatory","group":"Document totals","ublPath":"cac:InvoiceLine (AED)","description":"The amount payable in AED per good/service supplied.","uaeSpecific":true},{"ref":"IBT-126","name":"Invoice line identifier","obligation":"Mandatory","group":"Invoice line","ublPath":"cac:InvoiceLine/cbc:ID","description":"A unique identifier for the invoice line."},{"ref":"IBT-129","name":"Invoiced quantity","obligation":"Mandatory","group":"Invoice line","ublPath":"cac:InvoiceLine/cbc:InvoicedQuantity","description":"The quantity of items invoiced on the line."},{"ref":"IBT-130","name":"Invoiced quantity unit of measure","obligation":"Mandatory","group":"Invoice line","ublPath":"cac:InvoiceLine/cbc:InvoicedQuantity/@unitCode","description":"The unit of measure for the invoiced quantity.","notes":"UN/ECE Rec 20 code, e.g. H87 (piece)."},{"ref":"IBT-131","name":"Invoice line net amount","obligation":"Mandatory","group":"Invoice line","ublPath":"cac:InvoiceLine/cbc:LineExtensionAmount","description":"The net amount of the invoice line, after line discounts, before VAT."},{"ref":"IBT-153","name":"Item name","obligation":"Mandatory","group":"Invoice line","ublPath":"cac:Item/cbc:Name","description":"The name of the item invoiced on the line."},{"ref":"IBT-154","name":"Item description","obligation":"Optional","group":"Invoice line","ublPath":"cac:Item/cbc:Description","description":"A description of the item."},{"ref":"IBT-151","name":"Item VAT category code","obligation":"Mandatory","group":"Invoice line","ublPath":"cac:Item/cac:ClassifiedTaxCategory/cbc:ID","description":"The VAT category that applies to the line item."},{"ref":"IBT-152","name":"Item VAT rate","obligation":"Conditional","group":"Invoice line","ublPath":"cac:Item/cac:ClassifiedTaxCategory/cbc:Percent","description":"The VAT rate that applies to the line item."},{"ref":"IBT-146","name":"Item net price","obligation":"Mandatory","group":"Invoice line","ublPath":"cac:Price/cbc:PriceAmount","description":"The net unit price of the item."},{"ref":"BTAE-24","name":"Batch number","obligation":"Optional","group":"Invoice line","ublPath":"cac:InvoiceLine/cac:Item","description":"Goods batch number for traceability.","uaeSpecific":true},{"ref":"BTAE-03","name":"Credit note reason code","obligation":"Conditional","group":"Document","ublPath":"cbc:DescriptionCode","description":"The reason a credit note was issued.","notes":"Used for credit notes; the preceding invoice reference (IBT-025) is given except for volume discounts.","uaeSpecific":true}]}