# PINT AE code lists

The codes PINT AE accepts for coded fields, and the GETS fields that take them.

These are the codes in the UAE e-invoice, from the [PINT AE](https://docs.peppol.eu/poac/ae/pint-ae/) 1.0.4 code lists. Where a list names **GETS** fields, send the code in those fields exactly as shown; Complyance puts it in the e-invoice unchanged. Where it names **GETS value** fields, send the value in the **GETS value** column instead, such as `Services` for item type `S`; Complyance converts it to the code. The other lists help you read the e-invoice: its codes come from what you send, but not always as the same value.

For allowance and charge reasons, send the value, such as `advertising`, not the code `AA`: see [Allowance and charge reason codes](https://docs.complyance.io/api-reference/gets/reason-codes/).

## UAE lists

- [VAT category](https://docs.complyance.io/countries/ae/code-lists/#aligned-taxcategorycodes) 6
- [VAT exemption reason](https://docs.complyance.io/countries/ae/code-lists/#aligned-taxexemptioncodes) 4
- [Item type](https://docs.complyance.io/countries/ae/code-lists/#itemtype) 3
- [Goods and services under reverse charge](https://docs.complyance.io/countries/ae/code-lists/#goodstype) 5
- [Billing frequency](https://docs.complyance.io/countries/ae/code-lists/#freqbilling) 10
- [Transaction type](https://docs.complyance.io/countries/ae/code-lists/#transactiontype) 8
- [Credit note reason](https://docs.complyance.io/countries/ae/code-lists/#creditreason) 6
- [Emirate](https://docs.complyance.io/countries/ae/code-lists/#emirates) 7

## International lists

- [Allowance reason](https://docs.complyance.io/countries/ae/code-lists/#uncl5189) 19
- [Attachment file type](https://docs.complyance.io/countries/ae/code-lists/#mimecode) 7
- [Charge reason](https://docs.complyance.io/countries/ae/code-lists/#uncl7161) 178
- [Country](https://docs.complyance.io/countries/ae/code-lists/#iso3166) 251
- [Credit note type](https://docs.complyance.io/countries/ae/code-lists/#uncl1001-cn) 2
- [Currency](https://docs.complyance.io/countries/ae/code-lists/#iso4217) 177
- [Electronic address scheme](https://docs.complyance.io/countries/ae/code-lists/#eas) 90
- [Identifier scheme](https://docs.complyance.io/countries/ae/code-lists/#icd) 243
- [Invoice type](https://docs.complyance.io/countries/ae/code-lists/#uncl1001-inv) 2
- [Item classification scheme](https://docs.complyance.io/countries/ae/code-lists/#uncl7143) 185
- [Payment means](https://docs.complyance.io/countries/ae/code-lists/#uncl4461) 9
- [Reference type](https://docs.complyance.io/countries/ae/code-lists/#uncl1153) 818
- [Unit of measure](https://docs.complyance.io/countries/ae/code-lists/#unecerec20) 2162

### VAT category

- **List:** AE VAT category codes · version D.16B · 6 codes
- **PINT AE:** `IBT-095`, `IBT-102`, `IBT-118`, `IBT-151`
- **GETS:** [`allowancesAndCharges[].taxCategory`](https://docs.complyance.io/countries/ae/fields/?q=allowancesAndCharges%5B%5D.taxCategory), [`lineItems[].taxCategory`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.taxCategory)

| Code | Name |
| - | - |
| `S` | Standard rate: Code specifying the standard rate. |
| `E` | Exempt from tax: Code specifying that taxes are not applicable. |
| `O` | Services outside scope of tax / Not subject to tax: Code specifying that taxes are not applicable to the services and/or not subject to VAT |
| `AE` | VAT Reverse Charge: Code specifying that the standard VAT rate is levied from the invoicee. |
| `Z` | Zero rated: Code specifying that the goods and/or services are at a zero rate. |
| `N` | Standard rate additional VAT: Standard VAT calculated for an additional taxable base when the additional taxable base is not included in the document totals. |

### VAT exemption reason

- **List:** Reasons for exemption from tax · version 2022 · 4 codes
- **PINT AE:** `IBT-121`
- **GETS value:** [`lineItems[].taxExemptionReasonCode`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.taxExemptionReasonCode), [`taxTotals[].taxSubtotals[].taxExemptionReasonCode`](https://docs.complyance.io/countries/ae/fields/?q=taxTotals%5B%5D.taxSubtotals%5B%5D.taxExemptionReasonCode)

| Code | GETS value | Name |
| - | - | - |
| `DL8.46.1` | `CERTAIN_FINANCIAL_SERVICES` | Certain financial services |
| `DL8.46.2` | `RESIDENTIAL_UNITS` | Supply of residential units (lease or sale) |
| `DL8.46.3` | `BARE_LAND` | Bare land |
| `DL8.46.4` | `LOCAL_PASSENGER_TRANSPORT` | Local passenger transport |

### Item type

- **List:** Item type · version 1 · 3 codes
- **PINT AE:** `BTAE-13`
- **GETS value:** [`lineItems[].extensions.ae_itemType`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.extensions.ae_itemType)

| Code | GETS value | Name |
| - | - | - |
| `G` | `Goods` | Goods |
| `S` | `Services` | Services |
| `B` | `Both` | Both |

### Goods and services under reverse charge

- **List:** Type of goods or services subject to RCM · version 1 · 5 codes
- **PINT AE:** `BTAE-09`
- **GETS value:** [`lineItems[].extensions.ae_rcmType`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.extensions.ae_rcmType)

Only for lines under reverse charge.

| Code | GETS value | Name |
| - | - | - |
| `DL8.48.8.2` | `ELECTRONIC_DEVICES` | Electronic Devices |
| `DL8.48.8.1` | `GOLD_AND_DIAMONDS` | Gold and Diamonds |
| `DL8.48.3.1` | `CRUDE_OR_REFINED_OIL` | Crude or refined oil |
| `DL8.48.3.2` | `UNPROCESSED_OR_PROCESSED_NATURAL_GAS` | Unprocessed or processed natural gas |
| `DL8.48.3.3` | `PURE_HYDROCARBONS` | Pure hydrocarbons |

### Billing frequency

- **List:** Frequency of billing codes · version 1 · 10 codes
- **PINT AE:** `BTAE-06`
- **GETS value:** [`header.invoicePeriod.frequency`](https://docs.complyance.io/countries/ae/fields/?q=header.invoicePeriod.frequency)

| Code | GETS value | Name |
| - | - | - |
| `DLY` | `DAILY` | Daily |
| `WKY` | `WEEKLY` | Weekly |
| `Q15` | `ONCE_IN_15_DAYS` | Once in 15 days |
| `MTH` | `MONTHLY` | Monthly |
| `Q45` | `ONCE_IN_45_DAYS` | Once in 45 days |
| `Q60` | `ONCE_IN_60_DAYS` | Once in 60 days |
| `QTR` | `QUARTERLY` | Quarterly |
| `YRL` | `YEARLY` | Yearly |
| `HYR` | `HALF_YEARLY` | Half-Yearly |
| `OTH` | `OTHERS` | Others |

### Transaction type

- **List:** Transaction type · version 1 · 8 codes
- **PINT AE:** `BTAE-02`

| Code | Name |
| - | - |
| `1XXXXXXX` | Free trade zone (position 1): Supply of goods or services in Free trade zone |
| `X1XXXXXX` | Deemed supply (position 2): Supply of goods or services without consideration |
| `XX1XXXXX` | Profit Margin Scheme (position 3): Supply of goods under the profit margin scheme |
| `XXX1XXXX` | Summary invoice (position 4): Taxable person makes more than one supply of Goods or Services to the same person in the same calendar month |
| `XXXX1XXX` | Continuous Supply (position 5): Supply of goods and/or services made on recurrent basis |
| `XXXXX1XX` | Agent billing (position 6): Agent who is a registrant makes a supply on behalf of the principal |
| `XXXXXX1X` | Supply through E-commerce (position 7): Supply of goods or services via E-commerce |
| `XXXXXXX1` | Exports (position 8): Supply of goods or services outside the country |

### Credit note reason

- **List:** Reasons for credit note · version 1 · 6 codes
- **PINT AE:** `BTAE-03`
- **GETS value:** [`extensions.ae_creditNoteReasonCode`](https://docs.complyance.io/countries/ae/fields/?q=extensions.ae_creditNoteReasonCode)

| Code | GETS value | Name |
| - | - | - |
| `DL8.61.1.A` | `SUPPLY_CANCELLED` | If the supply was cancelled. |
| `DL8.61.1.B` | `TAX_TREATMENT_CHANGED` | If the tax treatment of the supply has changed due to a change in the nature of the supply. |
| `DL8.61.1.C` | `CONSIDERATION_ALTERED` | If the previously agreed consideration for the supply was altered for any reason (i.e. bad debt relief). |
| `DL8.61.1.D` | `GOODS_OR_SERVICES_RETURNED` | If the recipient of goods or recipient of services returned them to the registrant in full or in part and the Consideration was returned in full or in part. |
| `DL8.61.1.E` | `TAX_APPLIED_IN_ERROR` | If the tax was charged or tax treatment was applied in error. |
| `VD` | `VOLUME_DISCOUNT` | Volume Discount. |

### Emirate

- **List:** Emirates · version 1.0.4 · 7 codes
- **PINT AE:** `IBT-039`, `IBT-054`, `IBT-068`, `IBT-079`
- **GETS:** [`parties.buyer.address.stateOrProvince`](https://docs.complyance.io/countries/ae/fields/?q=parties.buyer.address.stateOrProvince), [`parties.delivery.address.stateOrProvince`](https://docs.complyance.io/countries/ae/fields/?q=parties.delivery.address.stateOrProvince), [`parties.seller.address.stateOrProvince`](https://docs.complyance.io/countries/ae/fields/?q=parties.seller.address.stateOrProvince)

Only when the country is AE.

| Code | Name |
| - | - |
| `AUH` | Abu Dhabi |
| `DXB` | Dubai |
| `SHJ` | Sharjah |
| `UAQ` | Umm Al Quwain |
| `FUJ` | Fujairah |
| `AJM` | Ajman |
| `RAK` | Ras Al Khaimah |

### Allowance reason

- **List:** Allowance or charge identification code · version D.16B · 19 codes
- **PINT AE:** `IBT-098`, `IBT-140`
- **GETS value:** [`allowancesAndCharges[].reasonCode`](https://docs.complyance.io/countries/ae/fields/?q=allowancesAndCharges%5B%5D.reasonCode), [`lineItems[].discountsOrCharges[].reasonCode`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.discountsOrCharges%5B%5D.reasonCode)

[Download all 19 codes (CSV)](https://docs.complyance.io/countries/ae/code-lists/UNCL5189.csv)

### Attachment file type

- **List:** Media Types · version 20210921 · 7 codes
- **PINT AE:** `IBT-125-1`

| Code | Name |
| - | - |
| `application/pdf` | pdf |
| `application/vnd.oasis.opendocument.spreadsheet` | vnd.oasis.opendocument.spreadsheet |
| `application/vnd.openxmlformats-officedocument.spreadsheetml.sheet` | vnd.openxmlformats-officedocument.spreadsheetml.sheet |
| `image/jpeg` | jpeg |
| `image/png` | png |
| `text/csv` | csv |
| `application/xml` | XML |

### Charge reason

- **List:** Charge reason code · version D.16B · 178 codes
- **PINT AE:** `IBT-105`, `IBT-145`
- **GETS value:** [`allowancesAndCharges[].reasonCode`](https://docs.complyance.io/countries/ae/fields/?q=allowancesAndCharges%5B%5D.reasonCode), [`lineItems[].discountsOrCharges[].reasonCode`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.discountsOrCharges%5B%5D.reasonCode)

[Download all 178 codes (CSV)](https://docs.complyance.io/countries/ae/code-lists/UNCL7161.csv)

### Country

- **List:** Country codes · version 2013 · 251 codes
- **PINT AE:** `IBT-040`, `IBT-055`, `IBT-069`, `IBT-080`, `IBT-159`, `BTAE-18`, `BTAE-19`
- **GETS:** [`extensions.ae_buyer_passportCountry`](https://docs.complyance.io/countries/ae/fields/?q=extensions.ae_buyer_passportCountry), [`extensions.ae_seller_passportIssuingCountry`](https://docs.complyance.io/countries/ae/fields/?q=extensions.ae_seller_passportIssuingCountry), [`lineItems[].countryOfOrigin`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.countryOfOrigin), [`parties.buyer.address.country`](https://docs.complyance.io/countries/ae/fields/?q=parties.buyer.address.country), [`parties.delivery.address.country`](https://docs.complyance.io/countries/ae/fields/?q=parties.delivery.address.country), [`parties.seller.address.country`](https://docs.complyance.io/countries/ae/fields/?q=parties.seller.address.country)

[Download all 251 codes (CSV)](https://docs.complyance.io/countries/ae/code-lists/ISO3166.csv)

### Credit note type

- **List:** Document name code · version D.17A · 2 codes
- **PINT AE:** `IBT-003`

| Code | Name |
| - | - |
| `381` | Credit note: (1113) Document/message for providing credit information to the relevant party. |
| `81` | Credit note related to goods or services: Document message used to provide credit information related to a transaction for goods or services to the relevant party. |

### Currency

- **List:** Currency codes · version 2015 · 177 codes
- **PINT AE:** `IBT-005`, `IBT-006`
- **GETS:** [`header.currency`](https://docs.complyance.io/countries/ae/fields/?q=header.currency), [`header.taxCurrency`](https://docs.complyance.io/countries/ae/fields/?q=header.taxCurrency)

[Download all 177 codes (CSV)](https://docs.complyance.io/countries/ae/code-lists/ISO4217.csv)

### Electronic address scheme

- **List:** Electronic Address Scheme (EAS) · version 2020-11 · 90 codes
- **PINT AE:** `IBT-034-1`, `IBT-049-1`
- **GETS:** [`extensions.peppol_buyer_peppolIdScheme`](https://docs.complyance.io/countries/ae/fields/?q=extensions.peppol_buyer_peppolIdScheme), [`extensions.peppol_seller_peppolIdScheme`](https://docs.complyance.io/countries/ae/fields/?q=extensions.peppol_seller_peppolIdScheme)

[Download all 90 codes (CSV)](https://docs.complyance.io/countries/ae/code-lists/eas.csv)

### Identifier scheme

- **List:** ISO 6523 ICD list · version 20210630 · 243 codes
- **PINT AE:** `IBT-030-1`, `IBT-046-1`, `IBT-047-1`, `IBT-060-1`, `IBT-061-1`, `IBT-071-1`, `IBT-157-1`
- **GETS:** [`extensions.peppol_buyer_partyIdScheme`](https://docs.complyance.io/countries/ae/fields/?q=extensions.peppol_buyer_partyIdScheme), [`extensions.peppol_buyer_registrationNumberScheme`](https://docs.complyance.io/countries/ae/fields/?q=extensions.peppol_buyer_registrationNumberScheme), [`extensions.peppol_seller_registrationNumberScheme`](https://docs.complyance.io/countries/ae/fields/?q=extensions.peppol_seller_registrationNumberScheme), [`lineItems[].standardItemCode.schemeId`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.standardItemCode.schemeId)

[Download all 243 codes (CSV)](https://docs.complyance.io/countries/ae/code-lists/ICD.csv)

### Invoice type

- **List:** Document name code · version D.17A · 2 codes
- **PINT AE:** `IBT-003`

| Code | Name |
| - | - |
| `380` | Commercial invoice: (1334) Document/message claiming payment for goods or services supplied under conditions agreed between seller and buyer. |
| `480` | Invoice out of scope of tax: An invoice issued by a party who is out of the scope of tax regulations and shall not collect tax on the invoice. The invoice should not contain tax details or information about the party tax registrations. |

### Item classification scheme

- **List:** Item type identification code · version D.19A · 185 codes
- **PINT AE:** `IBT-158-1`
- **GETS:** [`lineItems[].commodityClassification.scheme`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.commodityClassification.scheme)

[Download all 185 codes (CSV)](https://docs.complyance.io/countries/ae/code-lists/UNCL7143.csv)

### Payment means

- **List:** Payment means codes used in AE · version D.16B · 9 codes
- **PINT AE:** `IBT-081`
- **GETS value:** [`payment.paymentMeans[].paymentMeansCode`](https://docs.complyance.io/countries/ae/fields/?q=payment.paymentMeans%5B%5D.paymentMeansCode)

| Code | GETS value | Name |
| - | - | - |
| `1` | `INSTRUMENT_NOT_DEFINED` | Instrument not defined: Not defined legally enforceable agreement between two or more parties (expressing a contractual right or a right to the payment of money). |
| `10` | `IN_CASH` | In cash: Payment by currency (including bills and coins) in circulation, including checking account deposits. |
| `20` | `CHEQUE` | Cheque: Payment by a pre-printed form on which instructions are given to an account holder (a bank or building society) to pay a stated sum to a named recipient. |
| `21` | `BANKERS_DRAFT` | Banker's draft: Issue of a banker's draft in payment of the funds. |
| `30` | `CREDIT_TRANSFER` | Credit transfer: Payment by credit movement of funds from one account to another. |
| `49` | `DIRECT_DEBIT` | Direct debit: The amount is to be, or has been, directly debited to the customer's bank account. |
| `54` | `CREDIT_CARD`,`CREDIT` | Credit card: Payment made by means of credit card. |
| `55` | `DEBIT_CARD`,`DEBIT` | Debit card: Payment made by means of debit card. |
| `68` | `ONLINE_PAYMENT_SERVICE` | Online payment service: Payment will be made or has been made by an online payment service. |

### Reference type

- **List:** Invoiced object identifier scheme · version D.16B · 818 codes
- **PINT AE:** `IBT-018-1`, `IBT-128-1`
- **GETS:** [`lineItems[].extensions.peppol_objectIdentifierScheme`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.extensions.peppol_objectIdentifierScheme)

[Download all 818 codes (CSV)](https://docs.complyance.io/countries/ae/code-lists/UNCL1153.csv)

### Unit of measure

- **List:** Recommendation 20, including Recommendation 21 codes - prefixed with X (UN/ECE) · version 11e · 2162 codes
- **PINT AE:** `IBT-130`, `IBT-150`
- **GETS value:** [`lineItems[].unitCode`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.unitCode), [`lineItems[].price.baseQuantityUnitCode`](https://docs.complyance.io/countries/ae/fields/?q=lineItems%5B%5D.price.baseQuantityUnitCode)

[Download all 2162 codes (CSV)](https://docs.complyance.io/countries/ae/code-lists/UNECERec20.csv)

Source: https://docs.complyance.io/countries/ae/code-lists/