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 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
| Description | Enums | ||||
|---|---|---|---|---|---|
| Document Number | Invoice number | Mandatory | string | Unique document number | |
| Issue Date | Invoice issue date | Mandatory | date | Document issue date | |
| Invoice Currency | Invoice currency code | Mandatory | string | Document currency | |
| Tax Accounting Currency | Tax accounting currency | Conditional | string | Tax currency (often same as document currency) Required when currency ≠ AED | |
| Due Date | Payment due date | Conditional | date | Payment due date Mandatory for tax invoices; optional for credit notes. With the deemed_supply modifier: optional for tax invoices. UAE PINT-AE IBT-009UAE PINT-AE IBR-127-AE exempts credit notes from the payment due date requirementUAE PINT-AE IBR-127-AE exempts deemed supply from payment due date | |
| Additional Notes | Invoice note | Optional | string | A textual note that gives unstructured information that is relevant to the Invoice as a whole. | |
| Reference ID | Preceding Invoice reference | Conditional | string | Original invoice reference ID Mandatory for credit notes; optional for tax invoices. Credit note requires original invoice reference | |
| Invoice Period Start | Invoicing period start date | Conditional | date | Start date of the invoiced period Conditional with the summary modifier. UAE PINT-AE IBR-138-AE requires an invoicing period for summary invoices | |
| Invoice Period End | Invoicing period end date | Conditional | date | End date of the invoiced period Conditional with the summary modifier. UAE PINT-AE IBR-138-AE requires an invoicing period for summary invoices | |
| Document 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_invoiceTax invoicecredit_noteCredit note | |
| Exchange Rate | Conditional | number | Exchange rate when currency differs from tax currency Required when currency ≠ AED | ||
| Invoice Period Frequency | Conditional | string | Frequency of the billing period (monthly, weekly, etc.) Conditional with the summary modifier. UAE PINT-AE IBR-138-AE requires an invoicing period for summary invoices | DAILYDailyWEEKLYWeeklyONCE_IN_15_DAYSOnce in 15 daysMONTHLYMonthlyONCE_IN_45_DAYSOnce in 45 daysONCE_IN_60_DAYSOnce in 60 daysQUARTERLYQuarterlyYEARLYYearlyHALF_YEARLYHalf-YearlyOTHERSOthers | |
| Document ID | Optional | string | Internal system document identifier (UUID or database ID) | ||
| Document 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_zoneFree trade zonedisclosed_agentDisclosed agente_commerceE-commerceexportExportreverse_chargeReverse chargecontinuous_supplyContinuous supplydeemed_supplyDeemed supplysummarySummarymargin_schemeMargin schemeself_billedSelf billedout_of_scopeOut of scope | |
| Document Variant | Optional | string | Leave it out: the UAE has no document variants. | ||
| Exchange Rate Date | Optional | date | Exchange rate date | ||
| Issue Time | Optional | string | Time the document was issued, as hh:mm:ss. | ||
| Note Issuance Reason | Optional | string | Reason for credit/debit note | ||
| Reference Numbers | Optional | array | Reference to original invoice (notes) | ||
| Seller Registration Type | Seller legal registration identifier type | Mandatory | string | Seller registration type | |
| Seller Name | Seller nameSeller trading name | Mandatory | string | Seller company name | |
| Seller Party ID | Seller identifier | Optional | string | Seller internal party ID | |
| Seller Registration Value | 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 | Seller VAT identifierSeller tax registration identifier | Conditional | string | Seller tax ID value Optional with the out_of_scope modifier. UAE PINT-AE IBR-134-AE does not require Seller VAT identifier for out-of-scope invoices | |
| Seller Tax ID Type | Tax scheme code | Mandatory | string | The scheme of the TAX identifier. | |
| Seller Peppol ID | Seller electronic address | Mandatory | string | Seller's Peppol network identifier for Peppol delivery | |
| Seller Address Line 1 | Seller address line 1 | Mandatory | string | The main address line in an address. UAE address requirement | |
| Seller Address Line 2 | 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 | Seller city | Mandatory | string | The common name of the city, town or village, where the Seller address is located. | |
| Seller Postal Code | Seller post code | Optional | string | The identifier for an addressable group of properties according to the relevant postal service. | |
| Seller State/Province | Seller country subdivision | Mandatory | string | The subdivision of a country. Such as a region, a county, a state, a province etc.. UAE emirate required | Only when the country is AE. AUHAbu DhabiDXBDubaiSHJSharjahUAQUmm Al QuwainFUJFujairahAJMAjmanRAKRas Al Khaimah |
| Seller Country | Seller country code | Mandatory | string | Seller country code | |
| Seller Contact Name | Seller contact point | Optional | string | A contact point for a legal entity or person. | |
| Seller Contact Phone | Seller contact telephone number | Optional | string | A phone number for the contact point. | |
| Seller Contact Email | Seller contact email address | Optional | string | An e-mail address for the contact point. | |
| Seller Access Code Building | Optional | string | seller access code building | ||
| Seller Access Code Gate | Optional | string | seller access code gate | ||
| Seller Access Code Intercom | Optional | string | seller access code intercom | ||
| Seller Address Type | Optional | string | seller address type | ||
| Seller Address Usage | Optional | string | seller address usage | ||
| Seller Apartment | Optional | string | seller apartment | ||
| Seller Attention To | Optional | string | seller attention to | ||
| Seller Building Name | Optional | string | seller building name | ||
| Seller Building Number | Optional | string | Seller building number | ||
| Seller Business Hours Close | Optional | string | seller business hours close | ||
| Seller Business Hours Days | Optional | array | seller business hours days | ||
| Seller Business Hours Open | Optional | string | seller business hours open | ||
| Seller Care Of | Optional | string | seller care of | ||
| Seller Delivery Instructions | Optional | string | seller delivery instructions | ||
| Seller Delivery Point | Optional | string | seller delivery point | ||
| Seller District | Optional | string | Seller district | ||
| Seller Floor | Optional | string | seller floor | ||
| Seller Geo Location Latitude | Optional | number | seller geo location latitude | ||
| Seller Geo Location Longitude | Optional | number | seller geo location longitude | ||
| Seller Landmark | Optional | string | seller landmark | ||
| Seller Plus Code | Optional | string | seller plus code | ||
| Seller PO Box | Optional | string | seller po box | ||
| Seller Post Office | Optional | string | seller post office | ||
| Seller Room Number | Optional | string | seller room number | ||
| Seller Street Name | Optional | string | seller street name | ||
| Seller Street Number | Optional | string | seller street number | ||
| Seller Sub District | Optional | string | seller sub district | ||
| Seller Time Zone | Optional | string | seller time zone | ||
| Seller Valid From | Optional | date | seller valid from | ||
| Seller Valid To | Optional | date | seller valid to | ||
| Seller Verification Date | Optional | date | seller verification date | ||
| Seller Verification Source | Optional | string | seller verification source | ||
| Seller Verified | Optional | string | seller verified | ||
| Seller Ward | Optional | string | seller ward | ||
| Seller What Three Words | Optional | string | seller what three words | ||
| Seller Zone | Optional | string | seller zone | ||
| Seller Address Line 3 | Optional | string | Seller address line 3 | ||
| Seller Business Activity | Optional | string | Seller business activity | ||
| Seller Industry Classification Code | Optional | string | Industry classification code | ||
| Seller Industry Classification Description | Optional | string | Industry classification description | ||
| Seller Industry Classification Scheme | Optional | string | Industry classification scheme | ||
| Seller Trade Name | Optional | string | Seller trade name | ||
| Buyer Registration Type | Buyer legal registration identifier type | Mandatory | string | Buyer registration type | |
| Buyer Name | Buyer nameBuyer trading name | Mandatory | string | Buyer company/name | |
| Buyer Party ID | Buyer identifier | Optional | string | Buyer internal party ID | |
| Buyer Registration Value | 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 | 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). Optional with the export modifier. Mandatory with the reverse_charge modifier. UAE TRN for B2B buyersUAE TRN optional for export buyersRCM requires buyer TRN | |
| Buyer Tax ID Type | Tax scheme code | Optional | string | The scheme of the TAX identifier. | |
| Buyer Peppol ID | Buyer electronic address | Mandatory | string | Buyer's Peppol network identifier for Peppol delivery | |
| Buyer Address Line 1 | Buyer address line 1 | Mandatory | string | The main address line in an address. UAE address requirement | |
| Buyer Address Line 2 | 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 | Buyer city | Mandatory | string | The common name of the city, town or village, where the Buyer’s address is located. UAE address requirement | |
| Buyer Postal Code | Buyer post code | Optional | string | The identifier for an addressable group of properties according to the relevant postal service. | |
| Buyer State/Province | Buyer country subdivision | Mandatory | string | The subdivision of a country. Such as a region, a county, a state, a province etc.. UAE emirate required | Only when the country is AE. AUHAbu DhabiDXBDubaiSHJSharjahUAQUmm Al QuwainFUJFujairahAJMAjmanRAKRas Al Khaimah |
| Buyer Country | Buyer country code | Mandatory | string | Buyer country code | |
| Buyer Contact Name | Buyer contact point | Optional | string | A contact point for a legal entity or person. | |
| Buyer Contact Phone | Buyer contact telephone number | Optional | string | A phone number for the contact point. | |
| Buyer Contact Email | Buyer contact email address | Optional | string | An e-mail address for the contact point. | |
| Buyer Access Code Building | Optional | string | buyer access code building | ||
| Buyer Access Code Gate | Optional | string | buyer access code gate | ||
| Buyer Access Code Intercom | Optional | string | buyer access code intercom | ||
| Buyer Address Type | Optional | string | buyer address type | ||
| Buyer Address Usage | Optional | string | buyer address usage | ||
| Buyer Apartment | Optional | string | buyer apartment | ||
| Buyer Attention To | Optional | string | buyer attention to | ||
| Buyer Building Name | Optional | string | buyer building name | ||
| Buyer Building Number | Optional | string | Buyer building number | ||
| Buyer Business Hours Close | Optional | string | buyer business hours close | ||
| Buyer Business Hours Days | Optional | array | buyer business hours days | ||
| Buyer Business Hours Open | Optional | string | buyer business hours open | ||
| Buyer Care Of | Optional | string | buyer care of | ||
| Buyer Delivery Instructions | Optional | string | buyer delivery instructions | ||
| Buyer Delivery Point | Optional | string | buyer delivery point | ||
| Buyer District | Optional | string | Buyer district | ||
| Buyer Floor | Optional | string | buyer floor | ||
| Buyer Geo Location Latitude | Optional | number | buyer geo location latitude | ||
| Buyer Geo Location Longitude | Optional | number | buyer geo location longitude | ||
| Buyer Landmark | Optional | string | buyer landmark | ||
| Buyer Plus Code | Optional | string | buyer plus code | ||
| Buyer PO Box | Optional | string | buyer po box | ||
| Buyer Post Office | Optional | string | buyer post office | ||
| Buyer Room Number | Optional | string | buyer room number | ||
| Buyer Street Name | Optional | string | buyer street name | ||
| Buyer Street Number | Optional | string | buyer street number | ||
| Buyer Sub District | Optional | string | buyer sub district | ||
| Buyer Time Zone | Optional | string | buyer time zone | ||
| Buyer Valid From | Optional | date | buyer valid from | ||
| Buyer Valid To | Optional | date | buyer valid to | ||
| Buyer Verification Date | Optional | date | buyer verification date | ||
| Buyer Verification Source | Optional | string | buyer verification source | ||
| Buyer Verified | Optional | string | buyer verified | ||
| Buyer Ward | Optional | string | buyer ward | ||
| Buyer What Three Words | Optional | string | buyer what three words | ||
| Buyer Zone | Optional | string | buyer zone | ||
| Buyer Address Line 3 | Optional | string | Buyer address line 3 | ||
| Buyer Business Activity | Optional | string | Buyer business activity | ||
| Buyer Industry Classification Code | Optional | string | Buyer industry code | ||
| Buyer Industry Classification Description | Optional | string | Buyer industry description | ||
| Buyer Industry Classification Scheme | Optional | string | Buyer industry scheme | ||
| Buyer Trade Name | Optional | string | Buyer trade name | ||
| Incoterms | Incoterms | Optional | string | Delivery terms (Incoterms) | |
| Delivery Address Line 1 | Deliver to address line 1 | Conditional | string | The main address line in an address. Mandatory with the e_commerce or export modifier. E-commerce deliveryExport delivery | |
| Delivery City | Deliver to city | Conditional | string | The common name of the city, town or village, where the deliver to address is located. Mandatory with the e_commerce or export modifier. E-commerce deliveryExport delivery | |
| Delivery Post Code | Deliver to post code | Optional | string | Postal code for delivery address | |
| Delivery Country Subdivision | Deliver to country subdivision | Conditional | string | State, emirate or province for delivery address Mandatory with the e_commerce or export modifier. E-commerce deliveryExport delivery | Only when the country is AE. AUHAbu DhabiDXBDubaiSHJSharjahUAQUmm Al QuwainFUJFujairahAJMAjmanRAKRas Al Khaimah |
| Delivery Country | Deliver to country code | Conditional | string | A code that identifies the country. Mandatory with the e_commerce or export modifier. E-commerce deliveryExport delivery | |
| Delivery Access Code Building | Optional | string | delivery access code building | ||
| Delivery Access Code Gate | Optional | string | delivery access code gate | ||
| Delivery Access Code Intercom | Optional | string | delivery access code intercom | ||
| Delivery Address Type | Optional | string | delivery address type | ||
| Delivery Address Usage | Optional | string | delivery address usage | ||
| Delivery Apartment | Optional | string | delivery apartment | ||
| Delivery Attention To | Optional | string | delivery attention to | ||
| Delivery Building Name | Optional | string | delivery building name | ||
| Delivery Building Number | Optional | string | delivery building number | ||
| Delivery Business Hours Close | Optional | string | delivery business hours close | ||
| Delivery Business Hours Days | Optional | array | delivery business hours days | ||
| Delivery Business Hours Open | Optional | string | delivery business hours open | ||
| Delivery Care Of | Optional | string | delivery care of | ||
| Delivery Delivery Instructions | Optional | string | delivery delivery instructions | ||
| Delivery Delivery Point | Optional | string | delivery delivery point | ||
| Delivery District | Optional | string | delivery district | ||
| Delivery Floor | Optional | string | delivery floor | ||
| Delivery Geo Location Latitude | Optional | number | delivery geo location latitude | ||
| Delivery Geo Location Longitude | Optional | number | delivery geo location longitude | ||
| Delivery Landmark | Optional | string | delivery landmark | ||
| Delivery Plus Code | Optional | string | delivery plus code | ||
| Delivery PO Box | Optional | string | delivery po box | ||
| Delivery Post Office | Optional | string | delivery post office | ||
| Delivery Room Number | Optional | string | delivery room number | ||
| Delivery Street Name | Optional | string | delivery street name | ||
| Delivery Street Number | Optional | string | delivery street number | ||
| Delivery Sub District | Optional | string | delivery sub district | ||
| Delivery Time Zone | Optional | string | delivery time zone | ||
| Delivery Valid From | Optional | date | delivery valid from | ||
| Delivery Valid To | Optional | date | delivery valid to | ||
| Delivery Verification Date | Optional | date | delivery verification date | ||
| Delivery Verification Source | Optional | string | delivery verification source | ||
| Delivery Verified | Optional | string | delivery verified | ||
| Delivery Ward | Optional | string | delivery ward | ||
| Delivery What Three Words | Optional | string | delivery what three words | ||
| Delivery Zone | Optional | string | delivery zone | ||
| Delivery Address Line 2 | Optional | string | Additional delivery address line | ||
| Delivery Address Line 3 | Optional | string | Third delivery address line | ||
| Delivery Business Activity | Optional | string | Delivery business activity | ||
| Delivery Contact Email | Optional | string | Delivery contact email | ||
| Delivery Contact Name | Optional | string | Delivery contact name | ||
| Delivery Contact Phone | Optional | string | Delivery contact phone | ||
| Actual Delivery Date | Optional | date | Actual delivery date | ||
| Actual Delivery Time | Optional | string | Actual delivery time | ||
| Customs Declaration Number | Optional | string | customs declaration number | ||
| Destination Port | Optional | string | Destination port | ||
| Export Date | Optional | date | export date | ||
| Freight | Optional | string | freight | ||
| Freight Document | Optional | string | freight document | ||
| Origin Port | Optional | string | Origin port | ||
| Special Terms | Optional | string | special terms | ||
| Transport Mode | Optional | string | transport mode | ||
| Delivery Industry Classification Code | Optional | string | Delivery industry classification code | ||
| Delivery Industry Classification Description | Optional | string | Delivery industry classification description | ||
| Delivery Industry Classification Scheme | Optional | string | Delivery industry classification scheme | ||
| Delivery Party Name | Optional | string | Delivery party name | ||
| Delivery Party ID | Optional | string | Identifier for delivery party | ||
| Delivery Peppol ID | Optional | string | Delivery party's Peppol network identifier | ||
| Deliver to Legal Registration Type | Optional | string | Type of registration for delivery party | ||
| Deliver to Legal Registration | Optional | string | Registration number for delivery party | ||
| Delivery Tax ID Type | Optional | string | Delivery tax ID type | ||
| Delivery Tax ID Value | Optional | string | Delivery tax ID value | ||
| Delivery Trade Name | Optional | string | Delivery party trade name | ||
| Line Item ID | Invoice line identifier | Mandatory | string | Line item identifier | |
| Line Item Quantity | Invoiced quantity | Mandatory | number | The quantity of items (goods or services) that is charged in the Invoice line. | |
| Line Item Unit Code | Invoiced quantity unit of measure codeItem price base quantity unit of measure code | Mandatory | string | Unit code (PCE, KGM, etc.) | |
| Line Total Without Tax | Invoice line net amount | Mandatory | number | Net line amount excluding VAT. Emitted as the UAE invoice line extension amount. UAE IBR-147-AE requires the IBT-131 invoice line net amount | |
| Line Discount/Charge Amount | Invoice line allowance amountInvoice line charge amount | Optional | number | Discount/Charge amount | |
| Line Discount/Charge Base Amount | Invoice line allowance base amountInvoice line charge base amount | Optional | number | Discount/Charge base amount | |
| Line Discount/Charge Percentage | Invoice line allowance percentageInvoice line charge percentage | Optional | number | Discount/Charge percentage | |
| Line Discount/Charge Reason | Invoice line allowance reasonInvoice line charge reason | Optional | string | Discount/Charge reason | |
| Line Discount/Charge Reason Code | Invoice line allowance reason codeInvoice line charge reason code | Optional | string | Discount/Charge reason code | For allowances bonus_for_works_ahead_of_scheduleBonus for works ahead of scheduleother_bonusOther bonusmanufacturers_consumer_discountManufacturer's consumer discountdue_to_military_statusDue to military statusdue_to_work_accidentDue to work accidentspecial_agreementSpecial agreementproduction_error_discountProduction error discountnew_outlet_discountNew outlet discountsample_discountSample discountend_of_range_discountEnd-of-range discountincoterm_discountIncoterm discountpoint_of_sales_threshold_allowancePoint of sales threshold allowancematerial_surcharge_deductionMaterial surcharge/deductiondiscountDiscountspecial_rebateSpecial rebatefixed_long_termFixed long termtemporaryTemporarystandardStandardyearly_turnoverYearly turnover For charges |
| Item Net Price | Item net price | Mandatory | number | Net unit price excluding VAT. | |
| Item Gross Price | Item gross price | Mandatory | number | Unit price before a price-level discount, excluding VAT. UAE PINT-AE IBR-126-AE requires Item Gross Price | |
| Base Quantity | Item price base quantity | Optional | number | The number of item units to which the price applies. | |
| Line Tax Category | Invoiced item VAT category code | Mandatory | string | The VAT category code for the invoiced item. UAE VAT category required per line | SStandard rateEExempt from taxOServices outside scope of tax / Not subject to taxAEVAT Reverse ChargeZZero ratedNStandard rate additional VAT |
| Line Tax Rate | Invoiced item VAT rate | Conditional | number | The VAT rate, represented as percentage that applies to the invoiced item. Conditional with the out_of_scope modifier. UAE VAT rate required per lineOut-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 | Item name | Mandatory | string | Line item name/description | |
| Line Item Description | Item description | Optional | string | A description for an item. | |
| Standard Item Code ID | Item standard identifier | Conditional | string | An item identifier based on a registered scheme. Mandatory with the reverse_charge modifier. RCM requires item classification | |
| Standard Item Code Scheme | Scheme identifier | Conditional | string | The identification scheme identifier of the Item standard identifier. Mandatory with the reverse_charge modifier. RCM requires item classification scheme | |
| Commodity Classification Scheme | Scheme identifier | Conditional | string | The identification scheme shall be chosen from the entries in UNTDID 7143 [6]. UAE PINT-AE IBR-188-AE requires the HS scheme when item classification is provided | |
| Country Of Origin | Item country of origin | Optional | string | The code identifying the country from which the item originates. | |
| Tax Exemption Reason | 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. Required for exempt/zero-rated lines | |
| Tax Exemption Reason Code | VAT exemption reason code | Conditional | string | A coded statement of the reason for why the line amount is exempted from VAT. Required for exempt/zero-rated lines | CERTAIN_FINANCIAL_SERVICESCertain financial servicesRESIDENTIAL_UNITSSupply of residential units (lease or sale)BARE_LANDBare landLOCAL_PASSENGER_TRANSPORTLocal passenger transport |
| Line Item Tax Amount | Mandatory | number | Tax amount for the line item, excluding the net line amount. | ||
| Commodity Classification Code | Conditional | string | Commodity classification code UAE PINT-AE IBR-184-AE and IBR-186-AE require item classification for goods and mixed items | ||
| Buyer Item Code | Optional | string | Buyer item code | ||
| Commodity Classification Description | Optional | string | Commodity classification description | ||
| Commodity Code | Optional | string | Tariff/commodity code | ||
| Line Discount/Charge ID | Optional | string | Discount/Charge ID | ||
| Line Discount/Charge is Charge | Optional | boolean | Is charge or discount | ||
| Line Discount/Charge Tax Amount | Optional | number | Discount/Charge tax amount | ||
| Line Discount/Charge Tax Category | Optional | string | Discount/Charge tax category | ||
| Line Discount/Charge Tax Rate | Optional | number | Discount/Charge tax rate | ||
| Line Total With Tax | Optional | number | Tax-inclusive line amount. Calculated from the line total without tax and line tax amount when omitted. UAE BTAE-10 invoice line amount payable can be enriched from net amount plus VAT | ||
| Line Type | Optional | string | Line type | ||
| Base Quantity Unit Code | Optional | string | Base quantity unit code | ||
| Line Related Document Type | Optional | string | Related document type | ||
| Line Related Document ID | Optional | string | Related document ID | ||
| Seller Item Code | Optional | string | Seller item code | ||
| VAT Line Amount in AED | VAT Line amount in AED | Optional | number | VAT amount calculated in AED currency. | |
| Line Amount in AED | Invoice line amount in AED | Optional | number | Invoice line amount payable calculated in AED currency. | |
| Item Type | Item type | Conditional | string | Goods, Services, or Both; emitted as item CommodityCode G, S, or B. | GoodsServicesBoth |
| Service Accounting Code | Service Accounting code | Conditional | string | Service accounting code, emitted as AdditionalItemIdentification/ID. Required for Services and Both items. | |
| Service Accounting Code Scheme | Service Accounting code Scheme identifier | Conditional | string | Must be "SAC" when a service accounting code is provided. | |
| Line Note | Invoice line note | Optional | string | Free text note for the line item. | |
| Line Object Identifier | Invoice line object identifier | Optional | string | Object identifier for the line item. | |
| Line Object Identifier Scheme | Scheme identifier | Optional | string | Scheme for the line item object identifier. | |
| Order Line Reference | Referenced purchase order line reference | Optional | string | Reference to the corresponding order line. | |
| Line Accounting Reference | Invoice line Buyer accounting reference | Optional | string | Accounting reference for the line item. | |
| Line Invoice Period Start | Invoice line period start date | Optional | date | Start date of the invoiced period for this line. | |
| Line Invoice Period End | Invoice line period end date | Optional | date | End date of the invoiced period for this line. | |
| Item Price Allowance Amount | Item price discount | Optional | number | Item-level allowance calculated from the gross and net prices. | |
| Attribute Name | Item attribute name | Optional | string | Name of the line item attribute. | |
| Attribute Value | Item attribute value | Optional | string | Value of the line item attribute. | |
| Reverse Charge Mechanism Type | Conditional | string | Reverse charge mechanism type for goods/services. Required when the reverse_charge modifier is active or when taxCategory is AE. Mandatory with the reverse_charge modifier. RCM type required | ELECTRONIC_DEVICESGOLD_AND_DIAMONDSCRUDE_OR_REFINED_OILUNPROCESSED_OR_PROCESSED_NATURAL_GASPURE_HYDROCARBONS | |
| Batch Number | Optional | string | UAE-specific batch ID. Used for inventory tracking and batch management. | ||
| Service Accounting Code Scheme Version | Optional | string | SAC scheme version. Version of the service accounting code scheme. | ||
| Line Buyer Accounting Reference | Optional | string | Buyer accounting reference for the line item. | ||
| Commodity Classification Version | Optional | string | Version of the commodity classification scheme. | ||
| Line Tax Scheme | Optional | string | Tax scheme for the line item (IBT-167). Typically VAT for Peppol/EN 16931 invoices. | ||
| Total Line Taxable Amount | Sum of Invoice line net amount | Mandatory | number | Sum of line taxable values | |
| Total Allowances | Sum of allowances on document level | Optional | number | Sum of all allowances on document level in the Invoice. | |
| Total Charges | Sum of charges on document level | Optional | number | Sum of all charges on document level in the Invoice. | |
| Total Amount Excluding Tax | Invoice total amount without TAX | Mandatory | number | Total excluding tax | |
| Total Amount Including Tax | Invoice total amount with TAX | Mandatory | number | Total including tax | |
| Prepaid Amount | Paid amount | Optional | number | The sum of amounts which have been paid in advance. | |
| Rounding Amount | Rounding amount | Optional | number | Rounding adjustment | |
| Amount Due | Amount due for payment | Mandatory | number | The outstanding amount that is requested to be paid. | |
| Total Tax Amount | Mandatory | number | Total tax amount | ||
| Tax Total Amount | Conditional | number | Total tax amount of the document. 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 | Conditional | number | Tax rate of this category, as a percentage. 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 | Conditional | number | Sum of the taxable amounts in this tax category and rate. 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 | Conditional | number | Tax amount for this tax category and rate. 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 | Conditional | string | Tax category code of this part of the breakdown, such as S for the standard rate. 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 | Conditional | string | Why this category is exempt from tax, as text. 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 | Conditional | string | Why this category is exempt from tax, as a code. 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_SERVICESCertain financial servicesRESIDENTIAL_UNITSSupply of residential units (lease or sale)BARE_LANDBare landLOCAL_PASSENGER_TRANSPORTLocal passenger transport | |
| Tax Subtotal Scheme | Optional | string | Tax scheme of this part of the breakdown, normally VAT. 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 | Document level allowance amountDocument level charge amount | Optional | number | Allowance/charge amount | |
| Invoice Discount/Charge Base Amount | Document level allowance base amountDocument level charge base amount | Optional | number | Base amount | |
| Invoice Discount/Charge Percentage | Document level allowance percentageDocument level charge percentage | Optional | number | Percent applied | |
| Invoice Discount/Charge Tax Category | Document level allowance VAT category codeDocument level charge VAT category code | Optional | string | Tax category | SStandard rateEExempt from taxOServices outside scope of tax / Not subject to taxAEVAT Reverse ChargeZZero ratedNStandard rate additional VAT |
| Invoice Discount/Charge Tax Rate | Document level allowance VAT rateDocument level charge VAT rate | Optional | number | Tax rate | |
| Invoice Discount/Charge Reason | Document level allowance reasonDocument level charge reason | Optional | string | Reason for allowance/charge | |
| Invoice Discount/Charge Reason Code | Document level allowance reason codeDocument level charge reason code | Optional | string | Reason code | For allowances bonus_for_works_ahead_of_scheduleBonus for works ahead of scheduleother_bonusOther bonusmanufacturers_consumer_discountManufacturer's consumer discountdue_to_military_statusDue to military statusdue_to_work_accidentDue to work accidentspecial_agreementSpecial agreementproduction_error_discountProduction error discountnew_outlet_discountNew outlet discountsample_discountSample discountend_of_range_discountEnd-of-range discountincoterm_discountIncoterm discountpoint_of_sales_threshold_allowancePoint of sales threshold allowancematerial_surcharge_deductionMaterial surcharge/deductiondiscountDiscountspecial_rebateSpecial rebatefixed_long_termFixed long termtemporaryTemporarystandardStandardyearly_turnoverYearly turnover For charges |
| Invoice Discount/Charge Line ID | Optional | string | Allowance/Charge ID | ||
| Invoice-level Is Charge | Optional | boolean | Charge (true) or allowance (false) | ||
| Invoice Discount/Charge Tax Amount | Optional | number | Tax amount | ||
| Payment Terms Note | 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 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. Mandatory for tax invoices; optional for credit notes. With the deemed_supply modifier: optional for tax invoices. UAE PINT-AE payment means mandatoryUAE PINT-AE IBR-191-AE prohibits payment means code for credit notesUAE PINT-AE IBR-191-AE prohibits payment means code for deemed supply | INSTRUMENT_NOT_DEFINEDInstrument not definedIN_CASHCashCHEQUEChequeBANKERS_DRAFTBanker's draftCREDIT_TRANSFERCredit transferDIRECT_DEBITDirect debitCREDIT_CARDCredit cardCREDITCredit cardDEBIT_CARDDebit cardDEBITDebit cardONLINE_PAYMENT_SERVICEOnline payment service |
| Payment ID | Remittance information | Optional | string | Payment identifier | |
| Payee Account ID | 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 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 service provider identifier | Optional | string | An identifier for the payment service provider where a payment account is located. | |
| Discount Amount | Terms amount | Optional | number | The payment amount that these terms apply to. When relevant, the amount includes tax. | |
| Card Holder Name | Optional | string | Card holder name | ||
| Card Network | Optional | string | Card network ID | ||
| Card PAN | Optional | string | Card primary account number | ||
| Direct Debit Mandate Ref ID | Optional | string | Direct debit mandate reference | ||
| Payer Financial Account | Optional | string | Payer financial account | ||
| Payment Means Text | Optional | string | Payment method description | ||
| Discount Due Date | Optional | date | Discount due date | ||
| Penalty Amount | Optional | number | Penalty amount | ||
| Penalty Percentage | Optional | number | Penalty percent | ||
| Settlement Discount Percentage | Optional | number | Settlement discount percent | ||
| Supporting Document ID | Project referenceInvoiced object identifierSupporting document reference | Optional | string | Supporting document identifier | |
| Supporting Document Description | Supporting document description | Optional | string | Description of supporting document | |
| Supporting Document URL | External document location | Optional | string | Reference URL | |
| Attachment Content | Attached document | Optional | string | Attachment base64 content | |
| Attachment Mime Code | Attached document Mime code | Optional | string | A code identifying the file type. | |
| Attachment Filename | Attached document Filename | Optional | string | Attachment file name | |
| Attachment Checksum | Optional | string | Attachment checksum | ||
| Attachment Content URL | Optional | string | Attachment content URL | ||
| Attachment Description | Optional | string | Attachment description | ||
| Attachment Size | Optional | number | Attachment size | ||
| Supporting Document Type | Optional | string | Type of supporting document | ||
| Supporting Document Issue Date | Optional | date | Supporting document issue date | ||
| Tax Point Date | VAT point date | Optional | date | Date when VAT becomes accountable (BT-7). Critical for VAT compliance and tax period determination. | |
| Buyer Accounting Reference | Buyer reference | Optional | string | Accounting reference provided by the buyer. | |
| Accounting Cost | Buyer accounting reference | Optional | string | Buyers accounting cost centre (BT-19). | |
| Seller Identifier Scheme | 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) | Scheme identifier | Optional | string | Scheme for seller legal registration identifier (BT-30-1). E.g. CBE, Handelsregister. | |
| Seller Additional Legal Information | 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 | 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. | |
| Buyer Identifier Scheme | Scheme identifier | Optional | string | ISO/IEC 6523 scheme ID for buyer identifier (BT-46-1). Defines the format and authority of the buyer identifier. | |
| Buyer Registration Number Scheme (BT-47-1) | Scheme identifier | Optional | string | Scheme for buyer legal registration identifier (BT-47-1). E.g. CBE, Handelsregister. | |
| Buyer Electronic Address Scheme | Scheme identifier | Mandatory | string | Peppol participant scheme identifier for buyer | |
| Delivery Location Identifier | 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 | Scheme identifier | Optional | string | Scheme for delivery location identifier (BT-71-1). E.g. 0088 for GLN-based location IDs. | |
| Payment Account Identifier Scheme | 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 | 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 | Conditional | date | Issue date of the original preceding invoice (BT-26). Required for credit/debit notes and continuous supply. | ||
| Bank Assigned Creditor Identifier | Optional | string | SEPA creditor identifier (BT-90). Required for direct debit mandates. Conditional for payment means 59 (SEPA direct debit). | ||
| Delivery Party Identifier Scheme | Optional | string | ISO/IEC 6523 scheme ID for delivery party identifier. | ||
| Invoiced Object Identifier | 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 | Optional | string | Scheme for invoiced object identifier (BT-18-1). Defines the format and authority of the object identifier. | ||
| Note Subject Code | Optional | string | Subject code for document-level notes. | ||
| Payee Identifier Scheme | 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 | Optional | number | Payment terms monetary amount (BT-176). E.g. minimum payment amount or installment amount. | ||
| Payment Terms Due Date | Optional | date | Payment terms due date (BT-177). The date by which payment must be made according to agreed terms. | ||
| Payment Terms Instructions ID | Optional | string | Identifier for payment terms instructions (BT-187). Used to reference agreed payment terms. | ||
| Remittance Information | Optional | string | Payment remittance information text (BT-83). Free text or structured reference for payment reconciliation. | ||
| Remittance Information Scheme | Optional | string | Scheme for remittance information (BT-83-1). Identifies the type of payment reference used. | ||
| Tax Point Date Code | Optional | string | Code indicating the tax point date type. | ||
| Credit Note Reason Code | 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. Mandatory for credit notes; optional for tax invoices. Credit note reason code required | SUPPLY_CANCELLEDIf the supply was cancelled.TAX_TREATMENT_CHANGEDIf the tax treatment of the supply has changed due to a change in the nature of the supply.CONSIDERATION_ALTEREDIf the previously agreed consideration for the supply was altered for any reason (i.e. bad debt relief).GOODS_OR_SERVICES_RETURNEDIf 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_ERRORIf the tax was charged or tax treatment was applied in error.VOLUME_DISCOUNTVolume Discount. |
| Buyer Authority Name | 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 | Authority Name | Conditional | string | Issuing authority name for seller registration. Required for certain registration types (e.g., passport-based). | |
| Seller Passport Issuing Country Code | Passport issuing Country code | Conditional | string | Country code for passport-based registration (seller). ISO 3166-1 alpha-2 format. | |
| Buyer Passport Issuing Country Code | Passport issuing Country code | Conditional | string | Country code for passport-based registration (buyer). | |
| Beneficiary ID | Conditional | string | Free trade zone beneficiary ID. Required when the free_trade_zone modifier is selected. Mandatory with the free_trade_zone modifier. FTZ transaction | ||
| Principal TRN | Conditional | string | Principal TRN for disclosed agent billing scenarios. Required when isDisclosedAgent=true. Mandatory with the disclosed_agent modifier. UAE PINT-AE IBR-137-AE requires Principal ID for disclosed agent billing | ||
| Total Amount Including Tax in AED | Conditional | number | Total invoice amount including tax in AED currency. Required when invoice currency is not AED. | ||
| Contract Value | Optional | number | Optional contract value for contract-based invoicing scenarios. | ||
| Delivery Party TRN | Optional | string | Tax Registration Number of the delivery party. | ||
| Bank Address Line 1 | Optional | string | First line of the bank address. | ||
| Bank Address Line 2 | Optional | string | Second line of the bank address. | ||
| Bank Address Line 3 | Optional | string | Third line of the bank address. | ||
| Bank Address City | Optional | string | City of the bank address. | ||
| Bank Address Country | Optional | string | Country of the bank address. ISO 3166-1 alpha-2 format. | ||
| Bank Address Postal Code | Optional | string | Postal code of the bank address. | ||
| Bank Address State or Province | Optional | string | State or province of the bank address. | ||
| Direct Debit Creditor ID Scheme | Optional | string | Scheme identifier for direct debit creditor ID. | ||
| Destination Authority | Optional | string | Destination authority | ||
| Destination Body | Optional | string | Email body | ||
| Destination Country | Optional | string | Destination country | ||
| Destination Document Type | Optional | string | Destination document type | ||
| Destination Participant ID | Optional | string | Peppol participant ID | ||
| Destination Recipients | Optional | array | Email recipients | ||
| Destination Subject | Optional | string | Email subject | ||
| Destination Type | Optional | string | Destination type for submission | ||
| Is B2B | Optional | boolean | Business to Business flag | ||
| Is Testbed | Optional | boolean | Testbed document flag | ||
| Purpose | Optional | string | Document purpose (e.g., testbed, e-invoicing, mapping) | ||
| Mode | Optional | string | Document processing mode | ||
| Operation | Optional | string | Document operation type | ||
| Source ID | Optional | string | Source identifier | ||
| Source Name | Optional | string | Source name | ||
| Source Type | Optional | string | Source type | ||
| Source Version | Optional | string | Source version | ||
| 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.