# PINT AE data dictionary: UAE fields

The PINT AE data dictionary as GETS fields: every field a UAE document can carry, the mandatory fields, the values each accepts, and the PINT AE business term it fills.

UAE e-invoices follow [PINT AE](https://docs.peppol.eu/poac/ae/pint-ae/) 1.0.4, the UAE specification on the Peppol network. You send GETS, and Complyance produces the PINT AE document.

- **Field** is the name the Integration engine shows. **Business term** is the PINT AE term the field fills; a field without one has no PINT AE term of its own.
- **Requirement** covers tax invoices, credit notes and every modifier. **Mandatory** fields are always required and **optional** ones never are. **Conditional** fields are required only when the condition in their description is met.
- **Enums** are the values the field accepts. Hover over a value to see what it means.

## Payload fields

382 fields · conditional fields are required only when the condition in their description is met

|Field|Path|Business term|Requirement|Type|Description|Enums|
|-|-|-|-|-|-|-|
|Document Number|`header.documentNumber`|IBT-001 Invoice number|Mandatory|string|Unique document number||
|Issue Date|`header.issueDate`|IBT-002 Invoice issue date|Mandatory|date|Document issue date||
|Invoice Currency|`header.currency`|IBT-005 Invoice currency code|Mandatory|string|Document currency|[Currency: 177 codes](https://docs.complyance.io/countries/ae/code-lists/#iso4217)|
|Tax Accounting Currency|`header.taxCurrency`|IBT-006 Tax accounting currency|Conditional|string|Tax currency (often same as document currency). Rule: Required when currency ≠ AED|[Currency: 177 codes](https://docs.complyance.io/countries/ae/code-lists/#iso4217)|
|Due Date|`header.dueDate`|IBT-009 Payment due date|Conditional|date|Payment due date. Condition: Mandatory for tax invoices; optional for credit notes. With the `deemed_supply` modifier: optional for tax invoices. Rule: UAE PINT-AE IBT-009. Rule: UAE PINT-AE IBR-127-AE exempts credit notes from the payment due date requirement. Rule: UAE PINT-AE IBR-127-AE exempts deemed supply from payment due date||
|Additional Notes|`header.additionalNotes`|IBT-022 Invoice note|Optional|string|A textual note that gives unstructured information that is relevant to the Invoice as a whole.||
|Reference ID|`header.referenceId`|IBT-025 Preceding Invoice reference|Conditional|string|Original invoice reference ID. Condition: Mandatory for credit notes; optional for tax invoices. Rule: Credit note requires original invoice reference||
|Invoice Period Start|`header.invoicePeriod.startDate`|IBT-073 Invoicing period start date|Conditional|date|Start date of the invoiced period. Condition: Conditional with the `summary` modifier. Rule: UAE PINT-AE IBR-138-AE requires an invoicing period for summary invoices||
|Invoice Period End|`header.invoicePeriod.endDate`|IBT-074 Invoicing period end date|Conditional|date|End date of the invoiced period. Condition: Conditional with the `summary` modifier. Rule: UAE PINT-AE IBR-138-AE requires an invoicing period for summary invoices||
|Document Base|`header.documentType.base`||Mandatory|string|The base document type, such as `tax_invoice` or `credit_note`. Each country’s values are listed under Enums on its fields page.|`tax_invoice`, `credit_note`|
|Exchange Rate|`header.exchangeRate.rate`||Conditional|number|Exchange rate when currency differs from tax currency. Rule: Required when currency ≠ AED||
|Invoice Period Frequency|`header.invoicePeriod.frequency`||Conditional|string|Frequency of the billing period (monthly, weekly, etc.). Condition: Conditional with the `summary` modifier. Rule: UAE PINT-AE IBR-138-AE requires an invoicing period for summary invoices|`DAILY`, `WEEKLY`, `ONCE_IN_15_DAYS`, `MONTHLY`, `ONCE_IN_45_DAYS`, `ONCE_IN_60_DAYS`, `QUARTERLY`, `YEARLY`, `HALF_YEARLY`, `OTHERS`|
|Document ID|`header.documentId`||Optional|string|Internal system document identifier (UUID or database ID)||
|Document Modifiers|`header.documentType.modifiers[]`||Optional|array|Modifiers that apply to the document, such as `export`. Send `[]` when none apply. Each country’s values are listed under Enums on its fields page.|`free_trade_zone`, `disclosed_agent`, `e_commerce`, `export`, `reverse_charge`, `continuous_supply`, `deemed_supply`, `summary`, `margin_scheme`, `self_billed`, `out_of_scope`|
|Document Variant|`header.documentType.variant`||Optional|string|Leave it out: the UAE has no document variants.||
|Exchange Rate Date|`header.exchangeRate.date`||Optional|date|Exchange rate date||
|Issue Time|`header.issueTime`||Optional|string|Time the document was issued, as `hh:mm:ss`.||
|Note Issuance Reason|`header.noteIssuanceReason`||Optional|string|Reason for credit/debit note||
|Reference Numbers|`header.referenceNumbers[]`||Optional|array|Reference to original invoice (notes)||
|Seller Registration Type|`parties.seller.registrationNumbers[].type`|BTAE-15 Seller legal registration identifier type|Mandatory|string|Seller registration type||
|Seller Name|`parties.seller.name`|IBT-027 Seller name; IBT-028 Seller trading name|Mandatory|string|Seller company name||
|Seller Party ID|`parties.seller.partyId`|IBT-029 Seller identifier|Optional|string|Seller internal party ID||
|Seller Registration Value|`parties.seller.registrationNumbers[].value`|IBT-030 Seller legal registration identifier|Mandatory|string|An identifier issued by an official registrar that identifies the Seller as a legal entity or person.||
|Seller Tax ID Value|`parties.seller.taxIds[].value`|IBT-031 Seller VAT identifier; IBT-032 Seller tax registration identifier|Conditional|string|Seller tax ID value. Condition: Optional with the `out_of_scope` modifier. Rule: UAE PINT-AE IBR-134-AE does not require Seller VAT identifier for out-of-scope invoices||
|Seller Tax ID Type|`parties.seller.taxIds[].type`|IBT-031-1 Tax scheme code|Mandatory|string|The scheme of the TAX identifier.||
|Seller Peppol ID|`parties.seller.peppolId`|IBT-034 Seller electronic address|Mandatory|string|Seller's Peppol network identifier for Peppol delivery||
|Seller Address Line 1|`parties.seller.address.addressLine1`|IBT-035 Seller address line 1|Mandatory|string|The main address line in an address. Rule: UAE address requirement||
|Seller Address Line 2|`parties.seller.address.addressLine2`|IBT-036 Seller address line 2|Optional|string|An additional address line in an address that can be used to give further details supplementing the main line.||
|Seller City|`parties.seller.address.city`|IBT-037 Seller city|Mandatory|string|The common name of the city, town or village, where the Seller address is located.||
|Seller Postal Code|`parties.seller.address.postalCode`|IBT-038 Seller post code|Optional|string|The identifier for an addressable group of properties according to the relevant postal service.||
|Seller State/Province|`parties.seller.address.stateOrProvince`|IBT-039 Seller country subdivision|Mandatory|string|The subdivision of a country. Such as a region, a county, a state, a province etc.. Rule: UAE emirate required|Only when the country is AE: `AUH` (Abu Dhabi), `DXB` (Dubai), `SHJ` (Sharjah), `UAQ` (Umm Al Quwain), `FUJ` (Fujairah), `AJM` (Ajman), `RAK` (Ras Al Khaimah)|
|Seller Country|`parties.seller.address.country`|IBT-040 Seller country code|Mandatory|string|Seller country code|[Country: 251 codes](https://docs.complyance.io/countries/ae/code-lists/#iso3166)|
|Seller Contact Name|`parties.seller.contact.name`|IBT-041 Seller contact point|Optional|string|A contact point for a legal entity or person.||
|Seller Contact Phone|`parties.seller.contact.phone`|IBT-042 Seller contact telephone number|Optional|string|A phone number for the contact point.||
|Seller Contact Email|`parties.seller.contact.email`|IBT-043 Seller contact email address|Optional|string|An e-mail address for the contact point.||
|Seller Access Code Building|`parties.seller.address.additionalAddressData.accessCodes.building`||Optional|string|seller access code building||
|Seller Access Code Gate|`parties.seller.address.additionalAddressData.accessCodes.gate`||Optional|string|seller access code gate||
|Seller Access Code Intercom|`parties.seller.address.additionalAddressData.accessCodes.intercom`||Optional|string|seller access code intercom||
|Seller Address Type|`parties.seller.address.additionalAddressData.addressType`||Optional|string|seller address type||
|Seller Address Usage|`parties.seller.address.additionalAddressData.addressUsage`||Optional|string|seller address usage||
|Seller Apartment|`parties.seller.address.additionalAddressData.apartment`||Optional|string|seller apartment||
|Seller Attention To|`parties.seller.address.additionalAddressData.attentionTo`||Optional|string|seller attention to||
|Seller Building Name|`parties.seller.address.additionalAddressData.buildingName`||Optional|string|seller building name||
|Seller Building Number|`parties.seller.address.additionalAddressData.buildingNumber`||Optional|string|Seller building number||
|Seller Business Hours Close|`parties.seller.address.additionalAddressData.businessHours.close`||Optional|string|seller business hours close||
|Seller Business Hours Days|`parties.seller.address.additionalAddressData.businessHours.days[]`||Optional|array|seller business hours days||
|Seller Business Hours Open|`parties.seller.address.additionalAddressData.businessHours.open`||Optional|string|seller business hours open||
|Seller Care Of|`parties.seller.address.additionalAddressData.careOf`||Optional|string|seller care of||
|Seller Delivery Instructions|`parties.seller.address.additionalAddressData.deliveryInstructions`||Optional|string|seller delivery instructions||
|Seller Delivery Point|`parties.seller.address.additionalAddressData.deliveryPoint`||Optional|string|seller delivery point||
|Seller District|`parties.seller.address.additionalAddressData.district`||Optional|string|Seller district||
|Seller Floor|`parties.seller.address.additionalAddressData.floor`||Optional|string|seller floor||
|Seller Geo Location Latitude|`parties.seller.address.additionalAddressData.geoLocation.latitude`||Optional|number|seller geo location latitude||
|Seller Geo Location Longitude|`parties.seller.address.additionalAddressData.geoLocation.longitude`||Optional|number|seller geo location longitude||
|Seller Landmark|`parties.seller.address.additionalAddressData.landmark`||Optional|string|seller landmark||
|Seller Plus Code|`parties.seller.address.additionalAddressData.plusCode`||Optional|string|seller plus code||
|Seller PO Box|`parties.seller.address.additionalAddressData.poBox`||Optional|string|seller po box||
|Seller Post Office|`parties.seller.address.additionalAddressData.postOffice`||Optional|string|seller post office||
|Seller Room Number|`parties.seller.address.additionalAddressData.roomNumber`||Optional|string|seller room number||
|Seller Street Name|`parties.seller.address.additionalAddressData.streetName`||Optional|string|seller street name||
|Seller Street Number|`parties.seller.address.additionalAddressData.streetNumber`||Optional|string|seller street number||
|Seller Sub District|`parties.seller.address.additionalAddressData.subDistrict`||Optional|string|seller sub district||
|Seller Time Zone|`parties.seller.address.additionalAddressData.timeZone`||Optional|string|seller time zone||
|Seller Valid From|`parties.seller.address.additionalAddressData.validFrom`||Optional|date|seller valid from||
|Seller Valid To|`parties.seller.address.additionalAddressData.validTo`||Optional|date|seller valid to||
|Seller Verification Date|`parties.seller.address.additionalAddressData.verificationDate`||Optional|date|seller verification date||
|Seller Verification Source|`parties.seller.address.additionalAddressData.verificationSource`||Optional|string|seller verification source||
|Seller Verified|`parties.seller.address.additionalAddressData.verified`||Optional|string|seller verified||
|Seller Ward|`parties.seller.address.additionalAddressData.ward`||Optional|string|seller ward||
|Seller What Three Words|`parties.seller.address.additionalAddressData.whatThreeWords`||Optional|string|seller what three words||
|Seller Zone|`parties.seller.address.additionalAddressData.zone`||Optional|string|seller zone||
|Seller Address Line 3|`parties.seller.address.addressLine3`||Optional|string|Seller address line 3||
|Seller Business Activity|`parties.seller.businessActivityDescription`||Optional|string|Seller business activity||
|Seller Industry Classification Code|`parties.seller.industryClassification.code`||Optional|string|Industry classification code||
|Seller Industry Classification Description|`parties.seller.industryClassification.description`||Optional|string|Industry classification description||
|Seller Industry Classification Scheme|`parties.seller.industryClassification.scheme`||Optional|string|Industry classification scheme||
|Seller Trade Name|`parties.seller.tradeName`||Optional|string|Seller trade name||
|Buyer Registration Type|`parties.buyer.registrationNumbers[].type`|BTAE-16 Buyer legal registration identifier type|Mandatory|string|Buyer registration type||
|Buyer Name|`parties.buyer.name`|IBT-044 Buyer name; IBT-045 Buyer trading name|Mandatory|string|Buyer company/name||
|Buyer Party ID|`parties.buyer.partyId`|IBT-046 Buyer identifier|Optional|string|Buyer internal party ID||
|Buyer Registration Value|`parties.buyer.registrationNumbers[].value`|IBT-047 Buyer legal registration identifier|Mandatory|string|An identifier issued by an official registrar that identifies the Buyer as a legal entity or person.||
|Buyer Tax ID Value|`parties.buyer.taxIds[].value`|IBT-048 Buyer VAT identifier|Conditional|string|The buyer’s tax identifier. A buyer in the UAE that is registered for VAT gives its Tax Registration Number (TRN). Condition: Optional with the `export` modifier. Mandatory with the `reverse_charge` modifier. Rule: UAE TRN for B2B buyers. Rule: UAE TRN optional for export buyers. Rule: RCM requires buyer TRN||
|Buyer Tax ID Type|`parties.buyer.taxIds[].type`|IBT-048-1 Tax scheme code|Optional|string|The scheme of the TAX identifier.||
|Buyer Peppol ID|`parties.buyer.peppolId`|IBT-049 Buyer electronic address|Mandatory|string|Buyer's Peppol network identifier for Peppol delivery||
|Buyer Address Line 1|`parties.buyer.address.addressLine1`|IBT-050 Buyer address line 1|Mandatory|string|The main address line in an address. Rule: UAE address requirement||
|Buyer Address Line 2|`parties.buyer.address.addressLine2`|IBT-051 Buyer address line 2|Optional|string|An additional address line in an address that can be used to give further details supplementing the main line.||
|Buyer City|`parties.buyer.address.city`|IBT-052 Buyer city|Mandatory|string|The common name of the city, town or village, where the Buyer’s address is located. Rule: UAE address requirement||
|Buyer Postal Code|`parties.buyer.address.postalCode`|IBT-053 Buyer post code|Optional|string|The identifier for an addressable group of properties according to the relevant postal service.||
|Buyer State/Province|`parties.buyer.address.stateOrProvince`|IBT-054 Buyer country subdivision|Mandatory|string|The subdivision of a country. Such as a region, a county, a state, a province etc.. Rule: UAE emirate required|Only when the country is AE: `AUH` (Abu Dhabi), `DXB` (Dubai), `SHJ` (Sharjah), `UAQ` (Umm Al Quwain), `FUJ` (Fujairah), `AJM` (Ajman), `RAK` (Ras Al Khaimah)|
|Buyer Country|`parties.buyer.address.country`|IBT-055 Buyer country code|Mandatory|string|Buyer country code|[Country: 251 codes](https://docs.complyance.io/countries/ae/code-lists/#iso3166)|
|Buyer Contact Name|`parties.buyer.contact.name`|IBT-056 Buyer contact point|Optional|string|A contact point for a legal entity or person.||
|Buyer Contact Phone|`parties.buyer.contact.phone`|IBT-057 Buyer contact telephone number|Optional|string|A phone number for the contact point.||
|Buyer Contact Email|`parties.buyer.contact.email`|IBT-058 Buyer contact email address|Optional|string|An e-mail address for the contact point.||
|Buyer Access Code Building|`parties.buyer.address.additionalAddressData.accessCodes.building`||Optional|string|buyer access code building||
|Buyer Access Code Gate|`parties.buyer.address.additionalAddressData.accessCodes.gate`||Optional|string|buyer access code gate||
|Buyer Access Code Intercom|`parties.buyer.address.additionalAddressData.accessCodes.intercom`||Optional|string|buyer access code intercom||
|Buyer Address Type|`parties.buyer.address.additionalAddressData.addressType`||Optional|string|buyer address type||
|Buyer Address Usage|`parties.buyer.address.additionalAddressData.addressUsage`||Optional|string|buyer address usage||
|Buyer Apartment|`parties.buyer.address.additionalAddressData.apartment`||Optional|string|buyer apartment||
|Buyer Attention To|`parties.buyer.address.additionalAddressData.attentionTo`||Optional|string|buyer attention to||
|Buyer Building Name|`parties.buyer.address.additionalAddressData.buildingName`||Optional|string|buyer building name||
|Buyer Building Number|`parties.buyer.address.additionalAddressData.buildingNumber`||Optional|string|Buyer building number||
|Buyer Business Hours Close|`parties.buyer.address.additionalAddressData.businessHours.close`||Optional|string|buyer business hours close||
|Buyer Business Hours Days|`parties.buyer.address.additionalAddressData.businessHours.days[]`||Optional|array|buyer business hours days||
|Buyer Business Hours Open|`parties.buyer.address.additionalAddressData.businessHours.open`||Optional|string|buyer business hours open||
|Buyer Care Of|`parties.buyer.address.additionalAddressData.careOf`||Optional|string|buyer care of||
|Buyer Delivery Instructions|`parties.buyer.address.additionalAddressData.deliveryInstructions`||Optional|string|buyer delivery instructions||
|Buyer Delivery Point|`parties.buyer.address.additionalAddressData.deliveryPoint`||Optional|string|buyer delivery point||
|Buyer District|`parties.buyer.address.additionalAddressData.district`||Optional|string|Buyer district||
|Buyer Floor|`parties.buyer.address.additionalAddressData.floor`||Optional|string|buyer floor||
|Buyer Geo Location Latitude|`parties.buyer.address.additionalAddressData.geoLocation.latitude`||Optional|number|buyer geo location latitude||
|Buyer Geo Location Longitude|`parties.buyer.address.additionalAddressData.geoLocation.longitude`||Optional|number|buyer geo location longitude||
|Buyer Landmark|`parties.buyer.address.additionalAddressData.landmark`||Optional|string|buyer landmark||
|Buyer Plus Code|`parties.buyer.address.additionalAddressData.plusCode`||Optional|string|buyer plus code||
|Buyer PO Box|`parties.buyer.address.additionalAddressData.poBox`||Optional|string|buyer po box||
|Buyer Post Office|`parties.buyer.address.additionalAddressData.postOffice`||Optional|string|buyer post office||
|Buyer Room Number|`parties.buyer.address.additionalAddressData.roomNumber`||Optional|string|buyer room number||
|Buyer Street Name|`parties.buyer.address.additionalAddressData.streetName`||Optional|string|buyer street name||
|Buyer Street Number|`parties.buyer.address.additionalAddressData.streetNumber`||Optional|string|buyer street number||
|Buyer Sub District|`parties.buyer.address.additionalAddressData.subDistrict`||Optional|string|buyer sub district||
|Buyer Time Zone|`parties.buyer.address.additionalAddressData.timeZone`||Optional|string|buyer time zone||
|Buyer Valid From|`parties.buyer.address.additionalAddressData.validFrom`||Optional|date|buyer valid from||
|Buyer Valid To|`parties.buyer.address.additionalAddressData.validTo`||Optional|date|buyer valid to||
|Buyer Verification Date|`parties.buyer.address.additionalAddressData.verificationDate`||Optional|date|buyer verification date||
|Buyer Verification Source|`parties.buyer.address.additionalAddressData.verificationSource`||Optional|string|buyer verification source||
|Buyer Verified|`parties.buyer.address.additionalAddressData.verified`||Optional|string|buyer verified||
|Buyer Ward|`parties.buyer.address.additionalAddressData.ward`||Optional|string|buyer ward||
|Buyer What Three Words|`parties.buyer.address.additionalAddressData.whatThreeWords`||Optional|string|buyer what three words||
|Buyer Zone|`parties.buyer.address.additionalAddressData.zone`||Optional|string|buyer zone||
|Buyer Address Line 3|`parties.buyer.address.addressLine3`||Optional|string|Buyer address line 3||
|Buyer Business Activity|`parties.buyer.businessActivityDescription`||Optional|string|Buyer business activity||
|Buyer Industry Classification Code|`parties.buyer.industryClassification.code`||Optional|string|Buyer industry code||
|Buyer Industry Classification Description|`parties.buyer.industryClassification.description`||Optional|string|Buyer industry description||
|Buyer Industry Classification Scheme|`parties.buyer.industryClassification.scheme`||Optional|string|Buyer industry scheme||
|Buyer Trade Name|`parties.buyer.tradeName`||Optional|string|Buyer trade name||
|Incoterms|`parties.delivery.deliveryTerms[].incoterms`|BTAE-22 Incoterms|Optional|string|Delivery terms (Incoterms)||
|Delivery Address Line 1|`parties.delivery.address.addressLine1`|IBT-075 Deliver to address line 1|Conditional|string|The main address line in an address. Condition: Mandatory with the `e_commerce` or `export` modifier. Rule: E-commerce delivery. Rule: Export delivery||
|Delivery City|`parties.delivery.address.city`|IBT-077 Deliver to city|Conditional|string|The common name of the city, town or village, where the deliver to address is located. Condition: Mandatory with the `e_commerce` or `export` modifier. Rule: E-commerce delivery. Rule: Export delivery||
|Delivery Post Code|`parties.delivery.address.postalCode`|IBT-078 Deliver to post code|Optional|string|Postal code for delivery address||
|Delivery Country Subdivision|`parties.delivery.address.stateOrProvince`|IBT-079 Deliver to country subdivision|Conditional|string|State, emirate or province for delivery address. Condition: Mandatory with the `e_commerce` or `export` modifier. Rule: E-commerce delivery. Rule: Export delivery|Only when the country is AE: `AUH` (Abu Dhabi), `DXB` (Dubai), `SHJ` (Sharjah), `UAQ` (Umm Al Quwain), `FUJ` (Fujairah), `AJM` (Ajman), `RAK` (Ras Al Khaimah)|
|Delivery Country|`parties.delivery.address.country`|IBT-080 Deliver to country code|Conditional|string|A code that identifies the country. Condition: Mandatory with the `e_commerce` or `export` modifier. Rule: E-commerce delivery. Rule: Export delivery|[Country: 251 codes](https://docs.complyance.io/countries/ae/code-lists/#iso3166)|
|Delivery Access Code Building|`parties.delivery.address.additionalAddressData.accessCodes.building`||Optional|string|delivery access code building||
|Delivery Access Code Gate|`parties.delivery.address.additionalAddressData.accessCodes.gate`||Optional|string|delivery access code gate||
|Delivery Access Code Intercom|`parties.delivery.address.additionalAddressData.accessCodes.intercom`||Optional|string|delivery access code intercom||
|Delivery Address Type|`parties.delivery.address.additionalAddressData.addressType`||Optional|string|delivery address type||
|Delivery Address Usage|`parties.delivery.address.additionalAddressData.addressUsage`||Optional|string|delivery address usage||
|Delivery Apartment|`parties.delivery.address.additionalAddressData.apartment`||Optional|string|delivery apartment||
|Delivery Attention To|`parties.delivery.address.additionalAddressData.attentionTo`||Optional|string|delivery attention to||
|Delivery Building Name|`parties.delivery.address.additionalAddressData.buildingName`||Optional|string|delivery building name||
|Delivery Building Number|`parties.delivery.address.additionalAddressData.buildingNumber`||Optional|string|delivery building number||
|Delivery Business Hours Close|`parties.delivery.address.additionalAddressData.businessHours.close`||Optional|string|delivery business hours close||
|Delivery Business Hours Days|`parties.delivery.address.additionalAddressData.businessHours.days[]`||Optional|array|delivery business hours days||
|Delivery Business Hours Open|`parties.delivery.address.additionalAddressData.businessHours.open`||Optional|string|delivery business hours open||
|Delivery Care Of|`parties.delivery.address.additionalAddressData.careOf`||Optional|string|delivery care of||
|Delivery Delivery Instructions|`parties.delivery.address.additionalAddressData.deliveryInstructions`||Optional|string|delivery delivery instructions||
|Delivery Delivery Point|`parties.delivery.address.additionalAddressData.deliveryPoint`||Optional|string|delivery delivery point||
|Delivery District|`parties.delivery.address.additionalAddressData.district`||Optional|string|delivery district||
|Delivery Floor|`parties.delivery.address.additionalAddressData.floor`||Optional|string|delivery floor||
|Delivery Geo Location Latitude|`parties.delivery.address.additionalAddressData.geoLocation.latitude`||Optional|number|delivery geo location latitude||
|Delivery Geo Location Longitude|`parties.delivery.address.additionalAddressData.geoLocation.longitude`||Optional|number|delivery geo location longitude||
|Delivery Landmark|`parties.delivery.address.additionalAddressData.landmark`||Optional|string|delivery landmark||
|Delivery Plus Code|`parties.delivery.address.additionalAddressData.plusCode`||Optional|string|delivery plus code||
|Delivery PO Box|`parties.delivery.address.additionalAddressData.poBox`||Optional|string|delivery po box||
|Delivery Post Office|`parties.delivery.address.additionalAddressData.postOffice`||Optional|string|delivery post office||
|Delivery Room Number|`parties.delivery.address.additionalAddressData.roomNumber`||Optional|string|delivery room number||
|Delivery Street Name|`parties.delivery.address.additionalAddressData.streetName`||Optional|string|delivery street name||
|Delivery Street Number|`parties.delivery.address.additionalAddressData.streetNumber`||Optional|string|delivery street number||
|Delivery Sub District|`parties.delivery.address.additionalAddressData.subDistrict`||Optional|string|delivery sub district||
|Delivery Time Zone|`parties.delivery.address.additionalAddressData.timeZone`||Optional|string|delivery time zone||
|Delivery Valid From|`parties.delivery.address.additionalAddressData.validFrom`||Optional|date|delivery valid from||
|Delivery Valid To|`parties.delivery.address.additionalAddressData.validTo`||Optional|date|delivery valid to||
|Delivery Verification Date|`parties.delivery.address.additionalAddressData.verificationDate`||Optional|date|delivery verification date||
|Delivery Verification Source|`parties.delivery.address.additionalAddressData.verificationSource`||Optional|string|delivery verification source||
|Delivery Verified|`parties.delivery.address.additionalAddressData.verified`||Optional|string|delivery verified||
|Delivery Ward|`parties.delivery.address.additionalAddressData.ward`||Optional|string|delivery ward||
|Delivery What Three Words|`parties.delivery.address.additionalAddressData.whatThreeWords`||Optional|string|delivery what three words||
|Delivery Zone|`parties.delivery.address.additionalAddressData.zone`||Optional|string|delivery zone||
|Delivery Address Line 2|`parties.delivery.address.addressLine2`||Optional|string|Additional delivery address line||
|Delivery Address Line 3|`parties.delivery.address.addressLine3`||Optional|string|Third delivery address line||
|Delivery Business Activity|`parties.delivery.businessActivityDescription`||Optional|string|Delivery business activity||
|Delivery Contact Email|`parties.delivery.contact.email`||Optional|string|Delivery contact email||
|Delivery Contact Name|`parties.delivery.contact.name`||Optional|string|Delivery contact name||
|Delivery Contact Phone|`parties.delivery.contact.phone`||Optional|string|Delivery contact phone||
|Actual Delivery Date|`parties.delivery.deliveries[].actualDeliveryDate`||Optional|date|Actual delivery date||
|Actual Delivery Time|`parties.delivery.deliveries[].actualDeliveryTime`||Optional|string|Actual delivery time||
|Customs Declaration Number|`parties.delivery.deliveryTerms[].customsDeclarationNumber`||Optional|string|customs declaration number||
|Destination Port|`parties.delivery.deliveryTerms[].destinationPort`||Optional|string|Destination port||
|Export Date|`parties.delivery.deliveryTerms[].exportDate`||Optional|date|export date||
|Freight|`parties.delivery.deliveryTerms[].freight`||Optional|string|freight||
|Freight Document|`parties.delivery.deliveryTerms[].freightDocument`||Optional|string|freight document||
|Origin Port|`parties.delivery.deliveryTerms[].originPort`||Optional|string|Origin port||
|Special Terms|`parties.delivery.deliveryTerms[].specialTerms`||Optional|string|special terms||
|Transport Mode|`parties.delivery.deliveryTerms[].transportMode`||Optional|string|transport mode||
|Delivery Industry Classification Code|`parties.delivery.industryClassification.code`||Optional|string|Delivery industry classification code||
|Delivery Industry Classification Description|`parties.delivery.industryClassification.description`||Optional|string|Delivery industry classification description||
|Delivery Industry Classification Scheme|`parties.delivery.industryClassification.scheme`||Optional|string|Delivery industry classification scheme||
|Delivery Party Name|`parties.delivery.name`||Optional|string|Delivery party name||
|Delivery Party ID|`parties.delivery.partyId`||Optional|string|Identifier for delivery party||
|Delivery Peppol ID|`parties.delivery.peppolId`||Optional|string|Delivery party's Peppol network identifier||
|Deliver to Legal Registration Type|`parties.delivery.registrationNumbers[].type`||Optional|string|Type of registration for delivery party||
|Deliver to Legal Registration|`parties.delivery.registrationNumbers[].value`||Optional|string|Registration number for delivery party||
|Delivery Tax ID Type|`parties.delivery.taxIds[].type`||Optional|string|Delivery tax ID type||
|Delivery Tax ID Value|`parties.delivery.taxIds[].value`||Optional|string|Delivery tax ID value||
|Delivery Trade Name|`parties.delivery.tradeName`||Optional|string|Delivery party trade name||
|Line Item ID|`lineItems[].id`|IBT-126 Invoice line identifier|Mandatory|string|Line item identifier||
|Line Item Quantity|`lineItems[].quantity`|IBT-129 Invoiced quantity|Mandatory|number|The quantity of items (goods or services) that is charged in the Invoice line.||
|Line Item Unit Code|`lineItems[].unitCode`|IBT-130 Invoiced quantity unit of measure code; IBT-150 Item price base quantity unit of measure code|Mandatory|string|Unit code (PCE, KGM, etc.)|Unit of measure: 2,162 values, listed on the web page|
|Line Total Without Tax|`lineItems[].lineTaxableValue`|IBT-131 Invoice line net amount|Mandatory|number|Net line amount excluding VAT. Emitted as the UAE invoice line extension amount. Rule: UAE IBR-147-AE requires the IBT-131 invoice line net amount||
|Line Discount/Charge Amount|`lineItems[].discountsOrCharges[].amount`|IBT-136 Invoice line allowance amount; IBT-141 Invoice line charge amount|Optional|number|Discount/Charge amount||
|Line Discount/Charge Base Amount|`lineItems[].discountsOrCharges[].baseAmount`|IBT-137 Invoice line allowance base amount; IBT-142 Invoice line charge base amount|Optional|number|Discount/Charge base amount||
|Line Discount/Charge Percentage|`lineItems[].discountsOrCharges[].percent`|IBT-138 Invoice line allowance percentage; IBT-143 Invoice line charge percentage|Optional|number|Discount/Charge percentage||
|Line Discount/Charge Reason|`lineItems[].discountsOrCharges[].reason`|IBT-139 Invoice line allowance reason; IBT-144 Invoice line charge reason|Optional|string|Discount/Charge reason||
|Line Discount/Charge Reason Code|`lineItems[].discountsOrCharges[].reasonCode`|IBT-140 Invoice line allowance reason code; IBT-145 Invoice line charge reason code|Optional|string|Discount/Charge reason code|For allowances: `bonus_for_works_ahead_of_schedule`, `other_bonus`, `manufacturers_consumer_discount`, `due_to_military_status`, `due_to_work_accident`, `special_agreement`, `production_error_discount`, `new_outlet_discount`, `sample_discount`, `end_of_range_discount`, `incoterm_discount`, `point_of_sales_threshold_allowance`, `material_surcharge_deduction`, `discount`, `special_rebate`, `fixed_long_term`, `temporary`, `standard`, `yearly_turnover`; For charges: Charge reason: 178 values, listed on the web page|
|Item Net Price|`lineItems[].price.amount`|IBT-146 Item net price|Mandatory|number|Net unit price excluding VAT.||
|Item Gross Price|`lineItems[].price.grossPrice`|IBT-148 Item gross price|Mandatory|number|Unit price before a price-level discount, excluding VAT. Rule: UAE PINT-AE IBR-126-AE requires Item Gross Price||
|Base Quantity|`lineItems[].price.baseQuantity`|IBT-149 Item price base quantity|Optional|number|The number of item units to which the price applies.||
|Line Tax Category|`lineItems[].taxCategory`|IBT-151 Invoiced item VAT category code|Mandatory|string|The VAT category code for the invoiced item. Rule: UAE VAT category required per line|`S` (Standard rate), `E` (Exempt from tax), `O` (Services outside scope of tax / Not subject to tax), `AE` (VAT Reverse Charge), `Z` (Zero rated), `N` (Standard rate additional VAT)|
|Line Tax Rate|`lineItems[].taxRate`|IBT-152 Invoiced item VAT rate|Conditional|number|The VAT rate, represented as percentage that applies to the invoiced item. Condition: Conditional with the `out_of_scope` modifier. Rule: UAE VAT rate required per line. Rule: Out-of-scope invoices permit E/O lines without a VAT rate and Z lines with a zero rate (ALIGNED-IBRP-E-05, ALIGNED-IBRP-O-05, ALIGNED-IBRP-Z-05)||
|Line Item Name|`lineItems[].name`|IBT-153 Item name|Mandatory|string|Line item name/description||
|Line Item Description|`lineItems[].description`|IBT-154 Item description|Optional|string|A description for an item.||
|Standard Item Code ID|`lineItems[].standardItemCode.id`|IBT-157 Item standard identifier|Conditional|string|An item identifier based on a registered scheme. Condition: Mandatory with the `reverse_charge` modifier. Rule: RCM requires item classification||
|Standard Item Code Scheme|`lineItems[].standardItemCode.schemeId`|IBT-157-1 Scheme identifier|Conditional|string|The identification scheme identifier of the Item standard identifier. Condition: Mandatory with the `reverse_charge` modifier. Rule: RCM requires item classification scheme|[Identifier scheme: 243 codes](https://docs.complyance.io/countries/ae/code-lists/#icd)|
|Commodity Classification Scheme|`lineItems[].commodityClassification.scheme`|IBT-158-1 Scheme identifier|Conditional|string|The identification scheme shall be chosen from the entries in UNTDID 7143 \[6]. Rule: UAE PINT-AE IBR-188-AE requires the HS scheme when item classification is provided|[Item classification scheme: 185 codes](https://docs.complyance.io/countries/ae/code-lists/#uncl7143)|
|Country Of Origin|`lineItems[].countryOfOrigin`|IBT-159 Item country of origin|Optional|string|The code identifying the country from which the item originates.|[Country: 251 codes](https://docs.complyance.io/countries/ae/code-lists/#iso3166)|
|Tax Exemption Reason|`lineItems[].taxExemptionReason`|IBT-185 VAT exemption reason text|Conditional|string|A textual statement of the reason why the line amount is exempted from VAT or why no VAT is being charged. Rule: Required for exempt/zero-rated lines||
|Tax Exemption Reason Code|`lineItems[].taxExemptionReasonCode`|IBT-186 VAT exemption reason code|Conditional|string|A coded statement of the reason for why the line amount is exempted from VAT. Rule: Required for exempt/zero-rated lines|`CERTAIN_FINANCIAL_SERVICES`, `RESIDENTIAL_UNITS` (Supply of residential units (lease or sale)), `BARE_LAND`, `LOCAL_PASSENGER_TRANSPORT`|
|Line Item Tax Amount|`lineItems[].taxAmount`||Mandatory|number|Tax amount for the line item, excluding the net line amount.||
|Commodity Classification Code|`lineItems[].commodityClassification.code`||Conditional|string|Commodity classification code. Rule: UAE PINT-AE IBR-184-AE and IBR-186-AE require item classification for goods and mixed items||
|Buyer Item Code|`lineItems[].buyerItemCode`||Optional|string|Buyer item code||
|Commodity Classification Description|`lineItems[].commodityClassification.description`||Optional|string|Commodity classification description||
|Commodity Code|`lineItems[].commodityCode`||Optional|string|Tariff/commodity code||
|Line Discount/Charge ID|`lineItems[].discountsOrCharges[].id`||Optional|string|Discount/Charge ID||
|Line Discount/Charge is Charge|`lineItems[].discountsOrCharges[].isCharge`||Optional|boolean|Is charge or discount||
|Line Discount/Charge Tax Amount|`lineItems[].discountsOrCharges[].taxAmount`||Optional|number|Discount/Charge tax amount||
|Line Discount/Charge Tax Category|`lineItems[].discountsOrCharges[].taxCategory`||Optional|string|Discount/Charge tax category||
|Line Discount/Charge Tax Rate|`lineItems[].discountsOrCharges[].taxRate`||Optional|number|Discount/Charge tax rate||
|Line Total With Tax|`lineItems[].lineTotal`||Optional|number|Tax-inclusive line amount. Calculated from the line total without tax and line tax amount when omitted. Rule: UAE BTAE-10 invoice line amount payable can be enriched from net amount plus VAT||
|Line Type|`lineItems[].lineType`||Optional|string|Line type||
|Base Quantity Unit Code|`lineItems[].price.baseQuantityUnitCode`||Optional|string|Base quantity unit code|Unit of measure: 2,162 values, listed on the web page|
|Line Related Document Type|`lineItems[].relatedDocuments[].documentType`||Optional|string|Related document type||
|Line Related Document ID|`lineItems[].relatedDocuments[].id`||Optional|string|Related document ID||
|Seller Item Code|`lineItems[].sellerItemCode`||Optional|string|Seller item code||
|VAT Line Amount in AED|`lineItems[].extensions.ae_vatLineAmountInAED`|BTAE-08 VAT Line amount in AED|Optional|number|VAT amount calculated in AED currency.||
|Line Amount in AED|`lineItems[].extensions.ae_lineAmountInAED`|BTAE-10 Invoice line amount in AED|Optional|number|Invoice line amount payable calculated in AED currency.||
|Item Type|`lineItems[].extensions.ae_itemType`|BTAE-13 Item type|Conditional|string|Goods, Services, or Both; emitted as item CommodityCode G, S, or B.|`Goods`, `Services`, `Both`|
|Service Accounting Code|`lineItems[].extensions.ae_serviceAccountingCode`|BTAE-17 Service Accounting code|Conditional|string|Service accounting code, emitted as AdditionalItemIdentification/ID. Required for Services and Both items.||
|Service Accounting Code Scheme|`lineItems[].extensions.ae_sacScheme`|BTAE-17-1 Service Accounting code Scheme identifier|Conditional|string|Must be "SAC" when a service accounting code is provided.||
|Line Note|`lineItems[].extensions.peppol_note`|IBT-127 Invoice line note|Optional|string|Free text note for the line item.||
|Line Object Identifier|`lineItems[].extensions.peppol_objectIdentifier`|IBT-128 Invoice line object identifier|Optional|string|Object identifier for the line item.||
|Line Object Identifier Scheme|`lineItems[].extensions.peppol_objectIdentifierScheme`|IBT-128-1 Scheme identifier|Optional|string|Scheme for the line item object identifier.|[Reference type: 818 codes](https://docs.complyance.io/countries/ae/code-lists/#uncl1153)|
|Order Line Reference|`lineItems[].extensions.peppol_orderLineReference`|IBT-132 Referenced purchase order line reference|Optional|string|Reference to the corresponding order line.||
|Line Accounting Reference|`lineItems[].extensions.peppol_accountingReference`|IBT-133 Invoice line Buyer accounting reference|Optional|string|Accounting reference for the line item.||
|Line Invoice Period Start|`lineItems[].extensions.peppol_invoicePeriod.startDate`|IBT-134 Invoice line period start date|Optional|date|Start date of the invoiced period for this line.||
|Line Invoice Period End|`lineItems[].extensions.peppol_invoicePeriod.endDate`|IBT-135 Invoice line period end date|Optional|date|End date of the invoiced period for this line.||
|Item Price Allowance Amount|`lineItems[].extensions.ae_priceAllowanceAmount`|IBT-147 Item price discount|Optional|number|Item-level allowance calculated from the gross and net prices.||
|Attribute Name|`lineItems[].extensions.peppol_attributes[].name`|IBT-160 Item attribute name|Optional|string|Name of the line item attribute.||
|Attribute Value|`lineItems[].extensions.peppol_attributes[].value`|IBT-161 Item attribute value|Optional|string|Value of the line item attribute.||
|Reverse Charge Mechanism Type|`lineItems[].extensions.ae_rcmType`||Conditional|string|Reverse charge mechanism type for goods/services. Required when the reverse_charge modifier is active or when taxCategory is AE. Condition: Mandatory with the `reverse_charge` modifier. Rule: RCM type required|`ELECTRONIC_DEVICES`, `GOLD_AND_DIAMONDS`, `CRUDE_OR_REFINED_OIL`, `UNPROCESSED_OR_PROCESSED_NATURAL_GAS`, `PURE_HYDROCARBONS`|
|Batch Number|`lineItems[].extensions.ae_batchNumber`||Optional|string|UAE-specific batch ID. Used for inventory tracking and batch management.||
|Service Accounting Code Scheme Version|`lineItems[].extensions.ae_sacSchemeVersion`||Optional|string|SAC scheme version. Version of the service accounting code scheme.||
|Line Buyer Accounting Reference|`lineItems[].extensions.peppol_buyerAccountingReference`||Optional|string|Buyer accounting reference for the line item.||
|Commodity Classification Version|`lineItems[].extensions.peppol_commodityClassificationVersion`||Optional|string|Version of the commodity classification scheme.||
|Line Tax Scheme|`lineItems[].extensions.peppol_taxScheme`||Optional|string|Tax scheme for the line item (IBT-167). Typically VAT for Peppol/EN 16931 invoices.||
|Total Line Taxable Amount|`totals.totalLineTaxableAmount`|IBT-106 Sum of Invoice line net amount|Mandatory|number|Sum of line taxable values||
|Total Allowances|`totals.totalAllowances`|IBT-107 Sum of allowances on document level|Optional|number|Sum of all allowances on document level in the Invoice.||
|Total Charges|`totals.totalCharges`|IBT-108 Sum of charges on document level|Optional|number|Sum of all charges on document level in the Invoice.||
|Total Amount Excluding Tax|`totals.totalAmountExcludingTax`|IBT-109 Invoice total amount without TAX|Mandatory|number|Total excluding tax||
|Total Amount Including Tax|`totals.totalAmountIncludingTax`|IBT-112 Invoice total amount with TAX|Mandatory|number|Total including tax||
|Prepaid Amount|`totals.prepaidAmount`|IBT-113 Paid amount|Optional|number|The sum of amounts which have been paid in advance.||
|Rounding Amount|`totals.roundingAmount`|IBT-114 Rounding amount|Optional|number|Rounding adjustment||
|Amount Due|`totals.amountDue`|IBT-115 Amount due for payment|Mandatory|number|The outstanding amount that is requested to be paid.||
|Total Tax Amount|`totals.totalTaxAmount`||Mandatory|number|Total tax amount||
|Tax Total Amount|`taxTotals[].taxAmount`||Conditional|number|Total tax amount of the document. Rule: Optional as a group: if you leave `taxTotals` out, the VAT breakdown is calculated from the line items. A tax total you send needs its tax amount and, for each VAT category, the taxable amount, tax amount and category.||
|Tax Subtotal Percentage|`taxTotals[].taxSubtotals[].percent`||Conditional|number|Tax rate of this category, as a percentage. Rule: Optional as a group: if you leave `taxTotals` out, the VAT breakdown is calculated from the line items. A tax total you send needs its tax amount and, for each VAT category, the taxable amount, tax amount and category.||
|Tax Subtotal Taxable Amount|`taxTotals[].taxSubtotals[].taxableAmount`||Conditional|number|Sum of the taxable amounts in this tax category and rate. Rule: Optional as a group: if you leave `taxTotals` out, the VAT breakdown is calculated from the line items. A tax total you send needs its tax amount and, for each VAT category, the taxable amount, tax amount and category.||
|Tax Subtotal Amount|`taxTotals[].taxSubtotals[].taxAmount`||Conditional|number|Tax amount for this tax category and rate. Rule: Optional as a group: if you leave `taxTotals` out, the VAT breakdown is calculated from the line items. A tax total you send needs its tax amount and, for each VAT category, the taxable amount, tax amount and category.||
|Tax Subtotal Category|`taxTotals[].taxSubtotals[].taxCategory`||Conditional|string|Tax category code of this part of the breakdown, such as `S` for the standard rate. Rule: Optional as a group: if you leave `taxTotals` out, the VAT breakdown is calculated from the line items. A tax total you send needs its tax amount and, for each VAT category, the taxable amount, tax amount and category.||
|Tax Subtotal Exemption Reason|`taxTotals[].taxSubtotals[].taxExemptionReason`||Conditional|string|Why this category is exempt from tax, as text. Rule: Optional as a group: if you leave `taxTotals` out, the VAT breakdown is calculated from the line items. A tax total you send needs its tax amount and, for each VAT category, the taxable amount, tax amount and category.||
|Tax Subtotal Exemption Reason Code|`taxTotals[].taxSubtotals[].taxExemptionReasonCode`||Conditional|string|Why this category is exempt from tax, as a code. Rule: Optional as a group: if you leave `taxTotals` out, the VAT breakdown is calculated from the line items. A tax total you send needs its tax amount and, for each VAT category, the taxable amount, tax amount and category.|`CERTAIN_FINANCIAL_SERVICES`, `RESIDENTIAL_UNITS` (Supply of residential units (lease or sale)), `BARE_LAND`, `LOCAL_PASSENGER_TRANSPORT`|
|Tax Subtotal Scheme|`taxTotals[].taxSubtotals[].taxScheme`||Optional|string|Tax scheme of this part of the breakdown, normally `VAT`. Rule: Optional as a group: if you leave `taxTotals` out, the VAT breakdown is calculated from the line items. A tax total you send needs its tax amount and, for each VAT category, the taxable amount, tax amount and category.||
|Invoice Discount/Charge Amount|`allowancesAndCharges[].amount`|IBT-092 Document level allowance amount; IBT-099 Document level charge amount|Optional|number|Allowance/charge amount||
|Invoice Discount/Charge Base Amount|`allowancesAndCharges[].baseAmount`|IBT-093 Document level allowance base amount; IBT-100 Document level charge base amount|Optional|number|Base amount||
|Invoice Discount/Charge Percentage|`allowancesAndCharges[].percent`|IBT-094 Document level allowance percentage; IBT-101 Document level charge percentage|Optional|number|Percent applied||
|Invoice Discount/Charge Tax Category|`allowancesAndCharges[].taxCategory`|IBT-095 Document level allowance VAT category code; IBT-102 Document level charge VAT category code|Optional|string|Tax category|`S` (Standard rate), `E` (Exempt from tax), `O` (Services outside scope of tax / Not subject to tax), `AE` (VAT Reverse Charge), `Z` (Zero rated), `N` (Standard rate additional VAT)|
|Invoice Discount/Charge Tax Rate|`allowancesAndCharges[].taxRate`|IBT-096 Document level allowance VAT rate; IBT-103 Document level charge VAT rate|Optional|number|Tax rate||
|Invoice Discount/Charge Reason|`allowancesAndCharges[].reason`|IBT-097 Document level allowance reason; IBT-104 Document level charge reason|Optional|string|Reason for allowance/charge||
|Invoice Discount/Charge Reason Code|`allowancesAndCharges[].reasonCode`|IBT-098 Document level allowance reason code; IBT-105 Document level charge reason code|Optional|string|Reason code|For allowances: `bonus_for_works_ahead_of_schedule`, `other_bonus`, `manufacturers_consumer_discount`, `due_to_military_status`, `due_to_work_accident`, `special_agreement`, `production_error_discount`, `new_outlet_discount`, `sample_discount`, `end_of_range_discount`, `incoterm_discount`, `point_of_sales_threshold_allowance`, `material_surcharge_deduction`, `discount`, `special_rebate`, `fixed_long_term`, `temporary`, `standard`, `yearly_turnover`; For charges: Charge reason: 178 values, listed on the web page|
|Invoice Discount/Charge Line ID|`allowancesAndCharges[].id`||Optional|string|Allowance/Charge ID||
|Invoice-level Is Charge|`allowancesAndCharges[].isCharge`||Optional|boolean|Charge (true) or allowance (false)||
|Invoice Discount/Charge Tax Amount|`allowancesAndCharges[].taxAmount`||Optional|number|Tax amount||
|Payment Terms Note|`payment.paymentTerms[].note`|IBT-020 Payment terms|Optional|string|A textual description of the payment terms that apply to the amount due for payment (Including description of possible penalties).||
|Payment Means Code|`payment.paymentMeans[].paymentMeansCode`|IBT-081 Payment means type code|Conditional|string|How the payment is made, as one of the values under Enums. The e-invoice carries the matching UNTDID 4461 code. Condition: Mandatory for tax invoices; optional for credit notes. With the `deemed_supply` modifier: optional for tax invoices. Rule: UAE PINT-AE payment means mandatory. Rule: UAE PINT-AE IBR-191-AE prohibits payment means code for credit notes. Rule: UAE PINT-AE IBR-191-AE prohibits payment means code for deemed supply|`INSTRUMENT_NOT_DEFINED`, `IN_CASH` (Cash), `CHEQUE`, `BANKERS_DRAFT`, `CREDIT_TRANSFER`, `DIRECT_DEBIT`, `CREDIT_CARD`, `CREDIT` (Credit card), `DEBIT_CARD`, `DEBIT` (Debit card), `ONLINE_PAYMENT_SERVICE`|
|Payment ID|`payment.paymentMeans[].paymentId`|IBT-083 Remittance information|Optional|string|Payment identifier||
|Payee Account ID|`payment.paymentMeans[].creditTransferInfo.payeeFinancialAccountId`|IBT-084 Payment account identifier|Conditional|string|A unique identifier of the financial payment account, at a payment service provider, to which payment should be made.||
|Payee Account Name|`payment.paymentMeans[].creditTransferInfo.payeeFinancialAccountName`|IBT-085 Payment account name|Optional|string|The name of the payment account, at a payment service provider, to which payment should be made.||
|Payee Institution Branch|`payment.paymentMeans[].creditTransferInfo.payeeFinancialInstitutionBranch`|IBT-086 Payment service provider identifier|Optional|string|An identifier for the payment service provider where a payment account is located.||
|Discount Amount|`payment.paymentTerms[].discountAmount`|IBT-176 Terms amount|Optional|number|The payment amount that these terms apply to. When relevant, the amount includes tax.||
|Card Holder Name|`payment.paymentMeans[].cardPaymentInfo.holderName`||Optional|string|Card holder name||
|Card Network|`payment.paymentMeans[].cardPaymentInfo.networkId`||Optional|string|Card network ID||
|Card PAN|`payment.paymentMeans[].cardPaymentInfo.primaryAccountNumber`||Optional|string|Card primary account number||
|Direct Debit Mandate Ref ID|`payment.paymentMeans[].directDebitInfo.mandateReferenceId`||Optional|string|Direct debit mandate reference||
|Payer Financial Account|`payment.paymentMeans[].directDebitInfo.payerFinancialAccount`||Optional|string|Payer financial account||
|Payment Means Text|`payment.paymentMeans[].paymentMeansText`||Optional|string|Payment method description||
|Discount Due Date|`payment.paymentTerms[].discountDueDate`||Optional|date|Discount due date||
|Penalty Amount|`payment.paymentTerms[].penaltyAmount`||Optional|number|Penalty amount||
|Penalty Percentage|`payment.paymentTerms[].penaltyPercent`||Optional|number|Penalty percent||
|Settlement Discount Percentage|`payment.paymentTerms[].settlementDiscountPercent`||Optional|number|Settlement discount percent||
|Supporting Document ID|`supportingDocuments[].id`|IBT-011 Project reference; IBT-018 Invoiced object identifier; IBT-122 Supporting document reference|Optional|string|Supporting document identifier||
|Supporting Document Description|`supportingDocuments[].documentDescription`|IBT-123 Supporting document description|Optional|string|Description of supporting document||
|Supporting Document URL|`supportingDocuments[].referenceUrl`|IBT-124 External document location|Optional|string|Reference URL||
|Attachment Content|`supportingDocuments[].attachments[].content`|IBT-125 Attached document|Optional|string|Attachment base64 content||
|Attachment Mime Code|`supportingDocuments[].attachments[].mimeCode`|IBT-125-1 Attached document Mime code|Optional|string|A code identifying the file type.||
|Attachment Filename|`supportingDocuments[].attachments[].filename`|IBT-125-2 Attached document Filename|Optional|string|Attachment file name||
|Attachment Checksum|`supportingDocuments[].attachments[].checksum`||Optional|string|Attachment checksum||
|Attachment Content URL|`supportingDocuments[].attachments[].contentUrl`||Optional|string|Attachment content URL||
|Attachment Description|`supportingDocuments[].attachments[].description`||Optional|string|Attachment description||
|Attachment Size|`supportingDocuments[].attachments[].size`||Optional|number|Attachment size||
|Supporting Document Type|`supportingDocuments[].documentType`||Optional|string|Type of supporting document||
|Supporting Document Issue Date|`supportingDocuments[].issueDate`||Optional|date|Supporting document issue date||
|Tax Point Date|`extensions.peppol_taxPointDate`|IBT-007 VAT point date|Optional|date|Date when VAT becomes accountable (BT-7). Critical for VAT compliance and tax period determination.||
|Buyer Accounting Reference|`extensions.peppol_buyerAccountingReference`|IBT-010 Buyer reference|Optional|string|Accounting reference provided by the buyer.||
|Accounting Cost|`extensions.peppol_accountingCost`|IBT-019 Buyer accounting reference|Optional|string|Buyers accounting cost centre (BT-19).||
|Seller Identifier Scheme|`extensions.peppol_seller_partyIdScheme`|IBT-029-1 Scheme identifier|Optional|string|ISO/IEC 6523 scheme ID for seller identifier (BT-29-1). Defines the format and authority of the seller identifier.||
|Seller Registration Number Scheme (BT-30-1)|`extensions.peppol_seller_registrationNumberScheme`|IBT-030-1 Scheme identifier|Optional|string|Scheme for seller legal registration identifier (BT-30-1). E.g. CBE, Handelsregister.|[Identifier scheme: 243 codes](https://docs.complyance.io/countries/ae/code-lists/#icd)|
|Seller Additional Legal Information|`extensions.peppol_seller_additionalLegalInfo`|IBT-033 Seller additional legal information|Optional|string|Additional legal information about the seller (BT-33). E.g. legal form (SPRL, SA, BV, NV, ASBL).||
|Seller Electronic Address Scheme|`extensions.peppol_seller_peppolIdScheme`|IBT-034-1 Seller electronic address identification scheme identifier|Mandatory|string|Scheme of the seller’s Peppol participant identifier (BT-34-1), for example `0235` for a UAE TRN.|[Electronic address scheme: 90 codes](https://docs.complyance.io/countries/ae/code-lists/#eas)|
|Buyer Identifier Scheme|`extensions.peppol_buyer_partyIdScheme`|IBT-046-1 Scheme identifier|Optional|string|ISO/IEC 6523 scheme ID for buyer identifier (BT-46-1). Defines the format and authority of the buyer identifier.|[Identifier scheme: 243 codes](https://docs.complyance.io/countries/ae/code-lists/#icd)|
|Buyer Registration Number Scheme (BT-47-1)|`extensions.peppol_buyer_registrationNumberScheme`|IBT-047-1 Scheme identifier|Optional|string|Scheme for buyer legal registration identifier (BT-47-1). E.g. CBE, Handelsregister.|[Identifier scheme: 243 codes](https://docs.complyance.io/countries/ae/code-lists/#icd)|
|Buyer Electronic Address Scheme|`extensions.peppol_buyer_peppolIdScheme`|IBT-049-1 Scheme identifier|Mandatory|string|Peppol participant scheme identifier for buyer|[Electronic address scheme: 90 codes](https://docs.complyance.io/countries/ae/code-lists/#eas)|
|Delivery Location Identifier|`extensions.peppol_deliveryLocationId`|IBT-071 Deliver to location identifier|Optional|string|Identifier for the actual delivery location (BT-71). Used for logistics and tracking when delivery party differs from buyer.||
|Delivery Location Identifier Scheme|`extensions.peppol_deliveryLocationIdScheme`|IBT-071-1 Scheme identifier|Optional|string|Scheme for delivery location identifier (BT-71-1). E.g. 0088 for GLN-based location IDs.||
|Payment Account Identifier Scheme|`extensions.peppol_accountIdScheme`|IBT-084-1 Scheme identifier|Optional|string|Scheme for payment account identifier (BT-84-1). Typically IBAN for SEPA credit transfers.||
|Invoice Total VAT Amount in Tax Accounting Currency|`extensions.peppol_totalTaxAmountInTaxCurrency`|IBT-111 Invoice total VAT amount in tax accounting currency|Conditional|number|Total VAT amount expressed in tax accounting currency (BT-111). Required when taxCurrency differs from document currency.||
|Preceding Invoice Issue Date|`extensions.peppol_precedingInvoiceIssueDate`||Conditional|date|Issue date of the original preceding invoice (BT-26). Required for credit/debit notes and continuous supply.||
|Bank Assigned Creditor Identifier|`extensions.peppol_creditorId`||Optional|string|SEPA creditor identifier (BT-90). Required for direct debit mandates. Conditional for payment means 59 (SEPA direct debit).||
|Delivery Party Identifier Scheme|`extensions.peppol_delivery_partyIdScheme`||Optional|string|ISO/IEC 6523 scheme ID for delivery party identifier.||
|Invoiced Object Identifier|`extensions.peppol_invoicedObjectId`||Optional|string|Object identification by seller (BT-18). For specific object tracking and reference, e.g. meter point or project ID.||
|Invoiced Object Identifier Scheme|`extensions.peppol_invoicedObjectScheme`||Optional|string|Scheme for invoiced object identifier (BT-18-1). Defines the format and authority of the object identifier.||
|Note Subject Code|`extensions.peppol_noteSubjectCode`||Optional|string|Subject code for document-level notes.||
|Payee Identifier Scheme|`extensions.peppol_payee_partyIdScheme`||Optional|string|ISO/IEC 6523 scheme ID for payee identifier (BT-61-1). Defines the format and authority of the payee identifier.||
|Payment Terms Amount|`extensions.peppol_paymentTermsAmount`||Optional|number|Payment terms monetary amount (BT-176). E.g. minimum payment amount or installment amount.||
|Payment Terms Due Date|`extensions.peppol_paymentTermsDueDate`||Optional|date|Payment terms due date (BT-177). The date by which payment must be made according to agreed terms.||
|Payment Terms Instructions ID|`extensions.peppol_paymentTermsInstructionsId`||Optional|string|Identifier for payment terms instructions (BT-187). Used to reference agreed payment terms.||
|Remittance Information|`extensions.peppol_remittanceInformation`||Optional|string|Payment remittance information text (BT-83). Free text or structured reference for payment reconciliation.||
|Remittance Information Scheme|`extensions.peppol_remittanceInformationScheme`||Optional|string|Scheme for remittance information (BT-83-1). Identifies the type of payment reference used.||
|Tax Point Date Code|`extensions.peppol_taxPointDateCode`||Optional|string|Code indicating the tax point date type.||
|Credit Note Reason Code|`extensions.ae_creditNoteReasonCode`|BTAE-03 Credit note reason code|Conditional|string|Internal reason code for credit note. Accepted public enums are mapped into DL8.61.1.A, DL8.61.1.B, DL8.61.1.C, DL8.61.1.D, DL8.61.1.E, or VD. Condition: Mandatory for credit notes; optional for tax invoices. Rule: Credit note reason code required|`SUPPLY_CANCELLED` (If the supply was cancelled.), `TAX_TREATMENT_CHANGED` (If the tax treatment of the supply has changed due to a change in the nature of the supply.), `CONSIDERATION_ALTERED` (If the previously agreed consideration for the supply was altered for any reason (i.e. bad debt relief).), `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.), `TAX_APPLIED_IN_ERROR` (If the tax was charged or tax treatment was applied in error.), `VOLUME_DISCOUNT`|
|Buyer Authority Name|`extensions.ae_buyer_authorityName`|BTAE-11 Authority Name|Conditional|string|Issuing authority name for buyer registration. Required when the buyer legal registration type is Commercial/Trade license (TL).||
|Seller Authority Name|`extensions.ae_seller_authorityName`|BTAE-12 Authority Name|Conditional|string|Issuing authority name for seller registration. Required for certain registration types (e.g., passport-based).||
|Seller Passport Issuing Country Code|`extensions.ae_seller_passportIssuingCountry`|BTAE-18 Passport issuing Country code|Conditional|string|Country code for passport-based registration (seller). ISO 3166-1 alpha-2 format.|[Country: 251 codes](https://docs.complyance.io/countries/ae/code-lists/#iso3166)|
|Buyer Passport Issuing Country Code|`extensions.ae_buyer_passportCountry`|BTAE-19 Passport issuing Country code|Conditional|string|Country code for passport-based registration (buyer).|[Country: 251 codes](https://docs.complyance.io/countries/ae/code-lists/#iso3166)|
|Beneficiary ID|`extensions.ae_beneficiaryId`||Conditional|string|Free trade zone beneficiary ID. Required when the free_trade_zone modifier is selected. Condition: Mandatory with the `free_trade_zone` modifier. Rule: FTZ transaction||
|Principal TRN|`extensions.ae_principalTRN`||Conditional|string|Principal TRN for disclosed agent billing scenarios. Required when isDisclosedAgent=true. Condition: Mandatory with the `disclosed_agent` modifier. Rule: UAE PINT-AE IBR-137-AE requires Principal ID for disclosed agent billing||
|Total Amount Including Tax in AED|`extensions.ae_totalAmountIncludingTaxInAED`||Conditional|number|Total invoice amount including tax in AED currency. Required when invoice currency is not AED.||
|Contract Value|`extensions.ae_contractValue`||Optional|number|Optional contract value for contract-based invoicing scenarios.||
|Delivery Party TRN|`extensions.ae_deliveryPartyTRN`||Optional|string|Tax Registration Number of the delivery party.||
|Bank Address Line 1|`extensions.ae_payment_bankAddress.addressLine1`||Optional|string|First line of the bank address.||
|Bank Address Line 2|`extensions.ae_payment_bankAddress.addressLine2`||Optional|string|Second line of the bank address.||
|Bank Address Line 3|`extensions.ae_payment_bankAddress.addressLine3`||Optional|string|Third line of the bank address.||
|Bank Address City|`extensions.ae_payment_bankAddress.city`||Optional|string|City of the bank address.||
|Bank Address Country|`extensions.ae_payment_bankAddress.country`||Optional|string|Country of the bank address. ISO 3166-1 alpha-2 format.||
|Bank Address Postal Code|`extensions.ae_payment_bankAddress.postalCode`||Optional|string|Postal code of the bank address.||
|Bank Address State or Province|`extensions.ae_payment_bankAddress.stateOrProvince`||Optional|string|State or province of the bank address.||
|Direct Debit Creditor ID Scheme|`extensions.ae_payment_directDebit_creditorIdScheme`||Optional|string|Scheme identifier for direct debit creditor ID.||
|Destination Authority|`destinations[].details.authority`||Optional|string|Destination authority||
|Destination Body|`destinations[].details.body`||Optional|string|Email body||
|Destination Country|`destinations[].details.country`||Optional|string|Destination country||
|Destination Document Type|`destinations[].details.documentType`||Optional|string|Destination document type||
|Destination Participant ID|`destinations[].details.participantId`||Optional|string|Peppol participant ID||
|Destination Recipients|`destinations[].details.recipients[]`||Optional|array|Email recipients||
|Destination Subject|`destinations[].details.subject`||Optional|string|Email subject||
|Destination Type|`destinations[].type`||Optional|string|Destination type for submission||
|Is B2B|`meta.config.isB2B`||Optional|boolean|Business to Business flag||
|Is Testbed|`meta.config.isTestbed`||Optional|boolean|Testbed document flag||
|Purpose|`meta.config.purpose`||Optional|string|Document purpose (e.g., testbed, e-invoicing, mapping)||
|Mode|`meta.mode`||Optional|string|Document processing mode||
|Operation|`meta.operation`||Optional|string|Document operation type||
|Source ID|`meta.source.id`||Optional|string|Source identifier||
|Source Name|`meta.source.name`||Optional|string|Source name||
|Source Type|`meta.source.type`||Optional|string|Source type||
|Source Version|`meta.source.version`||Optional|string|Source version||
|Version|`meta.version`||Optional|string|Document version||

## Required fields by document type

The table’s requirements as lists of GETS paths. A conditional field is required only when the condition in its description is met. Fields a modifier or variant makes mandatory are listed under it.

### Every document type

**Mandatory:** `header.documentType.base`, `header.documentNumber`, `header.issueDate`, `header.currency`, `parties.seller.name`, `parties.seller.address.country`, `parties.seller.address.city`, `parties.seller.taxIds[].type`, `parties.seller.taxIds[].value`, `parties.seller.registrationNumbers[].type`, `parties.seller.registrationNumbers[].value`, `parties.seller.address.addressLine1`, `parties.seller.address.stateOrProvince`, `parties.buyer.name`, `parties.buyer.address.country`, `parties.buyer.registrationNumbers[].type`, `parties.buyer.registrationNumbers[].value`, `parties.buyer.address.addressLine1`, `parties.buyer.address.city`, `parties.buyer.address.stateOrProvince`, `lineItems[].id`, `lineItems[].name`, `lineItems[].quantity`, `lineItems[].unitCode`, `lineItems[].taxAmount`, `lineItems[].lineTaxableValue`, `lineItems[].taxCategory`, `lineItems[].taxRate`, `lineItems[].price.amount`, `lineItems[].price.grossPrice`, `totals.totalAmountExcludingTax`, `totals.totalAmountIncludingTax`, `totals.amountDue`, `totals.totalLineTaxableAmount`, `totals.totalTaxAmount`, `parties.seller.peppolId`, `parties.buyer.peppolId`, `extensions.peppol_seller_peppolIdScheme`, `extensions.peppol_buyer_peppolIdScheme`

**Conditional:** `header.taxCurrency`, `header.exchangeRate.rate`, `parties.buyer.taxIds[].value`, `lineItems[].commodityClassification.code`, `lineItems[].commodityClassification.scheme`, `lineItems[].taxExemptionReason`, `lineItems[].taxExemptionReasonCode`, `payment.paymentMeans[].creditTransferInfo.payeeFinancialAccountId`, `extensions.peppol_precedingInvoiceIssueDate`, `extensions.peppol_totalTaxAmountInTaxCurrency`, `extensions.ae_buyer_authorityName`, `extensions.ae_beneficiaryId`, `extensions.ae_principalTRN`, `extensions.ae_totalAmountIncludingTaxInAED`, `extensions.ae_seller_authorityName`, `extensions.ae_seller_passportIssuingCountry`, `extensions.ae_buyer_passportCountry`, `lineItems[].extensions.ae_itemType`, `lineItems[].extensions.ae_rcmType`, `lineItems[].extensions.ae_serviceAccountingCode`, `lineItems[].extensions.ae_sacScheme`, `taxTotals[].taxAmount`, `taxTotals[].taxSubtotals[].taxableAmount`, `taxTotals[].taxSubtotals[].taxAmount`, `taxTotals[].taxSubtotals[].taxCategory`, `taxTotals[].taxSubtotals[].percent`, `taxTotals[].taxSubtotals[].taxExemptionReason`, `taxTotals[].taxSubtotals[].taxExemptionReasonCode`

### Tax invoice (`tax_invoice`)

**Also mandatory:** `header.dueDate`, `payment.paymentMeans[].paymentMeansCode`

### Credit note (`credit_note`)

**Also mandatory:** `header.referenceId`, `extensions.ae_creditNoteReasonCode`

### Modifiers and variants

- `free_trade_zone` (modifier): mandatory: `extensions.ae_beneficiaryId`.
- `disclosed_agent` (modifier): mandatory: `extensions.ae_principalTRN`.
- `e_commerce` (modifier): mandatory: `parties.delivery.address.addressLine1`, `parties.delivery.address.city`, `parties.delivery.address.stateOrProvince`, `parties.delivery.address.country`.
- `export` (modifier): mandatory: `parties.delivery.address.addressLine1`, `parties.delivery.address.city`, `parties.delivery.address.stateOrProvince`, `parties.delivery.address.country`.
- `reverse_charge` (modifier): mandatory: `parties.buyer.taxIds[].value`, `lineItems[].standardItemCode.id`, `lineItems[].standardItemCode.schemeId`, `lineItems[].extensions.ae_rcmType`.
- `continuous_supply` (modifier): no further mandatory fields.
- `deemed_supply` (modifier): no further mandatory fields.
- `summary` (modifier): no further mandatory fields.
- `margin_scheme` (modifier): no further mandatory fields.
- `self_billed` (modifier): no further mandatory fields.
- `out_of_scope` (modifier): no further mandatory fields.

Source: https://docs.complyance.io/countries/ae/fields/