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 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. The other lists help you read the e-invoice: its codes come from what you send, but not
always as the same value.
Exempt from taxCode specifying that taxes are not applicable.
O
Services outside scope of tax / Not subject to taxCode specifying that taxes are not applicable to the services and/or not subject to VAT
AE
VAT Reverse ChargeCode specifying that the standard VAT rate is levied from the invoicee.
Z
Zero ratedCode specifying that the goods and/or services are at a zero rate.
N
Standard rate additional VATStandard 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
Code
Name
DL8.46.1
Cetrain financial services
DL8.46.2
Supply of residential units (lease or sale)
DL8.46.3
Bare land
DL8.46.4
Local passenger transport
Item type
List
Item type · version 1 · 3 codes
PINT AE
BTAE-13
Code
Name
G
Goods
S
Services
B
Both
Goods and services under reverse charge
List
Type of goods or services subject to RCM · version 1 · 5 codes
PINT AE
BTAE-09
Only for lines under reverse charge.
Code
Name
DL8.48.8.2
Electronic Devices
DL8.48.8.1
Gold and Diamonds
DL8.48.3.1
Crude or refined oil
DL8.48.3.2
Unprocessed or processed natural gas
DL8.48.3.3
Pure hydrocarbons
Billing frequency
List
Frequency of billing codes · version 1 · 10 codes
PINT AE
BTAE-06
Code
Name
DLY
Daily
WKY
Weekly
Q15
Once in 15 days
MTH
Monthly
Q45
Once in 45 days
Q60
Once in 60 days
QTR
Quarterly
YRL
Yearly
HYR
Half-Yearly
OTH
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
Code
Name
DL8.61.1.A
If the supply was cancelled.
DL8.61.1.B
If the tax treatment of the supply has changed due to a change in the nature of the supply.
DL8.61.1.C
If the previously agreed consideration for the supply was altered for any reason (i.e. bad debt relief).
DL8.61.1.D
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
If the tax was charged or tax treatment was applied in error.
Credit note(1113) Document/message for providing credit information to the relevant party.
81
Credit note related to goods or servicesDocument message used to provide credit information related to a transaction for goods or services to the relevant party.
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 taxAn 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
Payment means
List
Payment means codes used in AE · version D.16B · 9 codes
PINT AE
IBT-081
Code
Name
1
Instrument not definedNot defined legally enforceable agreement between two or more parties (expressing a contractual right or a right to the payment of money).
10
In cashPayment by currency (including bills and coins) in circulation, including checking account deposits.
20
ChequePayment 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
Banker's draftIssue of a banker's draft in payment of the funds.
30
Credit transferPayment by credit movement of funds from one account to another.
49
Direct debitThe amount is to be, or has been, directly debited to the customer's bank account.
54
Credit cardPayment made by means of credit card.
55
Debit cardPayment made by means of debit card.
68
Online payment servicePayment will be made or has been made by an online payment service.
Reference type
List
Invoiced object identifier scheme · version D.16B · 818 codes
