The Federal Tax Authority (FTA) has announced that businesses must complete Corporate Tax registration within 90 days from the Date of Incorporation / MOA.
The UAE is undergoing a major digital transformation with the Ministry of Finance ’s new national e-invoicing programme. This initiative standardises how businesses issue invoices, moving away from paper and PDFs toward fully structured electronic formats. As part of this transformation, the MoF released the UAE e-Invoicing Public Consultation Paper (2025) , which introduces the PINT-AE Data Dictionary. This comprehensive guide defines every data element required in UAE-compliant electronic invoices and credit notes.
For businesses, accountants, ERP vendors, and software developers, understanding the PINT-AE Data Dictionary is essential. It outlines exactly how invoices must be structured, validated, and transmitted, making it easier to prepare your systems for smooth e-invoicing adoption.
What Is the UAE PINT-AE Data Dictionary?
The UAE PINT-AE Data Dictionary is essentially the official guide for creating fully compliant e-invoices in the UAE. It explains every required field in an invoice, its name, format, data type, purpose, and validation rules so that all businesses follow a single, standardised structure. By using this unified framework, companies can avoid mistakes that normally occur due to inconsistent invoice layouts, ensure accurate VAT calculations, and minimise rejection rates during validation. The Data Dictionary also ensures smooth processing through Accredited Service Providers (ASPs) and keeps UAE businesses aligned with global Peppol e-invoicing standards. In simple terms, it removes all confusion and provides a clear blueprint for generating e-invoices that meet the Ministry of Finance’s requirements.
Why Is the UAE PINT-AE Data Dictionary Important?
- Ensures a unified national invoice format: All businesses must follow the same structure, enabling consistency across industries, ERP systems, and ASPs.
- Reduces common invoicing errors: Clear definitions for TRN s, totals, VAT amounts, and codes help prevent mismatches and non-compliance.
- Enables automated validation & faster approvals: ASPs can automatically check invoices before transmission to the Federal Tax Authority (FTA) .
- Improves VAT accuracy and compliance: Each field aligns with UAE VAT law, supporting accurate tax reporting and preventing disputes.
- Helps ERP and software providers build compliant solutions: Developers can map all required fields correctly within their applications.
- Ensures compatibility with Peppol networks: Built on global Peppol PINT standards, enabling future cross-border scalability.
- Reduces invoice rejection rates: Correct field usage significantly lowers validation errors during ASP checks.
- Prepares businesses for future clearance & real-time reporting: The structure is designed to support long-term phases of the UAE e-invoicing ecosystem.
Who Must Follow PINT-AE?
The PINT-AE Data Dictionary is mandatory for all participants in the UAE e-invoicing ecosystem, including:
- All VAT-registered businesses issuing invoices in the UAE
- Accounting and finance teams are preparing invoices
- ERP & software vendors (SAP, Zoho, Oracle, Tally, Microsoft Dynamics, etc.)
- Developers integrating systems with ASPs
- E-invoicing service providers managing validation and submission
- Consultants supporting businesses with VAT compliance
- Business owners overseeing invoicing and reporting
Overview of the UAE E-Invoicing Framework
The UAE e-invoicing initiative aims to make invoicing fully digital and VAT-compliant. All VAT-registered businesses must generate invoices in the PINT-AE format, enabling accurate tax reporting and seamless validation through Accredited Service Providers.
Key Objectives
- Digital Transformation: Replace PDFs and paper with structured XML/JSON invoices.
- Tax Compliance: Reduce VAT fraud and improve data transparency.
- Operational Efficiency: Automate invoicing and reconciliation processes.
- Data Insights: Provide real-time invoice data for policymaking.
- Sustainability: Reduce paper-based transactions.
Phases of Implementation
1. Pilot Phase – Starting 1 July 2026
Selected entities will test e-invoicing workflows with ASPs.
2. Mandatory Adoption – Large Businesses
- Revenue ≥ AED 50 million
- Appoint ASP by 31 July 2026
- Full compliance from 1 January 2027
3. Mandatory Adoption – All Other Businesses
- Revenue < AED 50 million
- Appoint ASP by 31 March 2027
- Compliance from 1 July 2027
4. Government Entities
- Compliance required by 1 October 2027
Who Must Comply?
- All VAT-registered B2B businesses
- Businesses issuing invoices to government entities (B2G)
- ERP vendors, developers, and software providers
- Accounting and finance teams handling invoicing
Field Types in the UAE PINT-AE Data Dictionary
The PINT-AE Data Dictionary organises invoice fields into three categories:
1. Mandatory Fields
- Required for every invoice; missing data results in rejection.
- Includes: invoice number, TRN, issue date, totals, VAT details.
2. Conditional Fields
- Required only when certain conditions apply.
- Examples: buyer TRN, reverse charge details, exchange rates.
3. Optional Fields
- Helpful but not required.
- Examples: item descriptions, additional references, UoM.
Key Fields in the UAE PINT-AE Data Dictionary
The PINT-AE Data Dictionary lists all the fields that must appear on a UAE-compliant e-invoice. Mapping these fields correctly helps businesses stay VAT-compliant and avoid ASP validation errors. Below is a simplified overview of the most important field categories.
1. Seller Details
Information about the business issuing the invoice:
- Seller Name - Registered legal name.
- Seller TRN - Mandatory 15-digit UAE VAT number.
- Business Address - Full address including street, city, and country.
- Legal Entity Type - For example, LLC, Free Zone company, or Sole Proprietorship.
2. Buyer Details
Information about the customer receiving the invoice:
- Buyer Name - Legal or registered name.
- Buyer TRN - Required only if the buyer is VAT-registered.
- Buyer Address - Helps validate both local and international transactions.
3. Document Details
Basic details that define the invoice:
- Invoice Issue Date - Must be included.
- Invoice Due Date - Optional but recommended.
- Total Amount (Before VAT) - Sum of all items.
- Total Amount With VAT - Mandatory for UAE VAT compliance.
- Currency Code - ISO code like AED or USD.
- Document Type - Tax invoice, simplified invoice, credit note, or debit note.
4. Tax Breakdown
Details related to VAT calculation:
- VAT Category - Standard, zero-rated, or exempt.
- VAT Amount - Per line or total invoice.
- Tax Rate - Usually 5%.
- Reverse Charge Fields - Needed only when the reverse charge applies.
5. Line Item Details
Information about each product or service:
- Item Name - Required.
- Description - Optional.
- Quantity - Numeric.
- Unit Price - Required.
- VAT Category per Item - For correct tax calculation.
- Line Total - Total before VAT.
- Unit of Measure - Optional (e.g., pcs, kg).
- Discounts - Included only if applicable.
6. Summary Totals
Overall invoice totals and adjustments:
- Net Total - Before VAT.
- Total VAT - Combined VAT for all items.
- Total Payable - Final amount due with VAT.
- Rounding Rules - Must follow UAE VAT rounding to the nearest fils.
- Allowances/Charges - Additional discounts or charges, such as shipping.
Technical Structure & Validation Rules
Supported Formats
Invoices must be generated in:
- XML
- JSON
Both must follow the exact PINT-AE schema defined by the UAE MoF.
Validation Rules
- Mandatory fields must be completed.
- Conditional fields must appear when required.
- TRN must follow the 15-digit UAE format.
- Dates must follow YYYY-MM-DD.
- Figures must use two-decimal precision.
- Header totals must match the sum of line items.
- VAT category codes must be consistent across the invoice.
Validation by Accredited Service Providers (ASPs)
Before reaching the FTA, every invoice is validated by an ASP.
ASPs check:
- XML/JSON schema accuracy
- VAT logic
- TRN and total calculations
- Conditional field rules
Common Mistakes Causing Invoice Rejection
- Missing mandatory fields
- Incorrect TRN details
- Wrong VAT rate or mismatched totals
- Missing conditional fields (reverse charge, FX rate)
- Incorrect document type
- Line item calculation errors
- Rounding mismatches
How Businesses Should Use the PINT-AE Data Dictionary
For ERP Teams
- Map system fields to PINT-AE fields
- Update templates to XML/JSON formats
- Implement automated VAT rules and conditional logic
- Test invoices in sandbox environments
For Accounting Teams
- Ensure mandatory fields are completed
- Validate VAT codes and totals
- Track and resolve ASP validation errors
For Developers
- Follow the PINT-AE schema precisely
- Maintain API integrations with ASPs
- Handle error responses and update logic accordingly
How Businesses Should Prepare for PINT-AE E-Invoicing
- Map ERP and accounting data to PINT-AE fields
- Choose an FTA-approved ASP
- Test invoices in sandbox environments
- Train finance and IT teams
- Implement internal compliance checks
- Stay updated with MoF announcements
Conclusion
The UAE PINT-AE Data Dictionary is essential for businesses, ERP vendors, and accountants to ensure accurate, standardised, and compliant e-invoices under the UAE VAT system. Early adoption helps prevent invoice rejections, reduces errors, and ensures seamless integration with Accredited Service Providers (ASPs). By mapping ERP and accounting data to PINT-AE fields and training teams on validation rules, businesses can streamline operations and stay fully compliant. Reyson Badger offers expert guidance on PINT-AE implementation, ERP integration, and e-invoicing readiness, helping your business navigate the UAE e-invoicing journey efficiently and confidently.
