UAE PINT AE — Enum, Constant and Dropdown Reference

Source of truth for codelist values required by UAE e-invoicing.

Specification basis: UAE PINT AE Specification (2025-Q2), UAE Electronic Invoicing Guidelines v1.0 (MoF)
Last updated: 2026-04-24

Open Engineering Question

#	Question	Impact
1	Credit note reason codes mismatch: validator constants use numeric `1-7`, but Schematron validates `DL8.61.1.A/B/C/D/E` and `VD`. Confirm mapping before Peppol submission.	Credit notes may fail government/Peppol validation

1) VAT Category Codes

Standard: UNCL5305 (AE-restricted subset)

Code	Name	Tax Rate	When to Use	Rules
`S`	Standard rate	5%	Default taxable supplies	Rate must be exactly `5.00%` (IBR-190-AE)
`Z`	Zero rated	0%	Exports and specific zero-rated supplies	Rate must be `0`; line VAT amount must be `0`
`E`	Exempt from tax	N/A	Financial services, residential property, bare land, local transport	Rate `0`; exemption reason required; line VAT amount must not be provided; VAT breakdown rate must be omitted (IBR-121-AE)
`O`	Not subject to tax	N/A	Outside scope supplies	Rate must not be provided; line VAT amount must not be provided
`AE`	VAT Reverse Charge	Varies	VAT levied from invoicee	Breakdown tax amount `0`; buyer VAT ID required (IBR-103-AE); RCM goods type required (IBR-006-AE)
`N`	Standard rate additional VAT	Non-zero	Profit margin scheme	Rate must not be zero; doc-level charges/allowances cannot use this code

2) Tax Exemption Reason Codes

Standard: AE-Exempt (UAE specific, not VATEX-EU)

Code	Description	Legal Reference
`DL8.46.1`	Certain financial services	UAE VAT Decree-Law Article 46(1)
`DL8.46.2`	Supply of residential units (lease or sale)	UAE VAT Decree-Law Article 46(2)
`DL8.46.3`	Bare land	UAE VAT Decree-Law Article 46(3)
`DL8.46.4`	Local passenger transport	UAE VAT Decree-Law Article 46(4)

Usage: Mandatory when VAT category = E (IBR-167/168/169-AE).

3) Reverse Charge Mechanism (RCM) Goods Type

Standard: AE-GoodsType

Code	Description	Legal Reference
`DL8.48.8.2`	Electronic Devices	Decree-Law Article 48(8)(2)
`DL8.48.8.1`	Gold and Diamonds	Decree-Law Article 48(8)(1)
`DL8.48.3.1`	Crude or refined oil	Decree-Law Article 48(3)(1)
`DL8.48.3.2`	Unprocessed or processed natural gas	Decree-Law Article 48(3)(2)
`DL8.48.3.3`	Pure hydrocarbons	Decree-Law Article 48(3)(3)

Usage: Mandatory for invoice lines with VAT category AE (IBR-006-AE, IBR-166-AE).

4) Invoice Type Codes

Standard: UNCL1001 (AE-restricted subset)

API accepts text aliases as primary input; system normalizes to UNCL1001 internally.

Invoice types

API Value	UNCL1001	Name	Rules
`tax_invoice`	`380`	Commercial invoice	Cannot have only `E`/`O` VAT categories (IBR-151-AE)
(no alias)	`480`	Invoice out of scope of tax	Must use only `E`/`O`/`Z`; no tax details or party tax registrations (IBR-122-AE)

Credit note types

API Value	UNCL1001	Name
`credit_note`	`381`	Credit note
(no alias)	`81`	Credit note — out-of-scope transactions

Debit note

API Value	UNCL1001	Name
`debit_note`	`383`	Debit note

Self-billing types

UNCL1001	Name
`386`	Self-billed invoice
`388`	Self-billed credit note
`389`	Self-billed debit note

5) Credit Note Reason Codes

Standard: AE-CreditReason

Code	Description
`DL8.61.1.A`	Supply was cancelled
`DL8.61.1.B`	Tax treatment changed due to nature change
`DL8.61.1.C`	Previously agreed consideration altered
`DL8.61.1.D`	Recipient returned goods/services in full or part
`DL8.61.1.E`	Tax charged/treatment applied in error
`VD`	Volume Discount

Usage:

Cardinality is 0..1 (BTAE-03), mandatory via IBR-158-AE.
If code = VD, preceding invoice reference is not required.
For other codes, preceding invoice reference is required (IBR-055-AE).

6) Payment Means Codes

Standard: UNCL4461 (AE-restricted subset)

API accepts enum strings; conversion to UNCL4461 is internal. Default: CREDIT_TRANSFER (30).

API Enum Value	UNCL4461	Name	Notes
`IN_CASH`	`10`	In cash
`CHEQUE`	`20`	Cheque
`BANKERS_DRAFT`	`21`	Banker's draft
`CREDIT_TRANSFER`	`30`	Credit transfer	Account identifier required (IBR-192-AE)
`DIRECT_DEBIT`	`49`	Direct debit
`CREDIT` or `CREDIT_CARD`	`54`	Credit card	Both aliases supported
`DEBIT` or `DEBIT_CARD`	`55`	Debit card	Both aliases supported
`ONLINE_PAYMENT_SERVICE`	`68`	Online payment service

7) Transaction Type (8-bit bitmask)

Standard: AE-TransType, field BTAE-02

Position	`1` Means	Conditional Requirements
1	Free Trade Zone supply	Beneficiary ID required (IBR-007-AE)
2	Deemed supply (no consideration)
3	Profit Margin Scheme	Must use VAT category `N` (IBR-116-AE)
4	Summary invoice	Invoicing period required (IBR-138-AE)
5	Continuous supply
6	Agent billing	Principal ID required (IBR-137-AE)
7	E-commerce	Delivery address required (IBR-142-AE)
8	Exports	Delivery address required; country must not be `AE` (IBR-152-AE)

Format: 1–8 binary characters (IBR-154-AE). Recommended: always send all 8 (example 00000000, 10000001).

8) Item Type Codes

Standard: AE-ItemType

Code	Description	Classification Required
`G`	Goods	HS code required (IBR-184-AE)
`S`	Services	SAC code required (IBR-185-AE)
`B`	Both goods and services	Both HS and SAC required (IBR-186-AE)

9) Billing Frequency Codes

Standard: AE-FreqBill

API accepts enum values; conversion to PINT codes is internal.

API Enum Value	PINT Code	Description
`DAILY`	`DLY`	Daily
`WEEKLY`	`WKY`	Weekly
`ONCE_IN_15_DAYS`	`Q15`	Once in 15 days
`MONTHLY`	`MTH`	Monthly
`ONCE_IN_45_DAYS`	`Q45`	Once in 45 days
`ONCE_IN_60_DAYS`	`Q60`	Once in 60 days
`QUARTERLY`	`QTR`	Quarterly
`HALF_YEARLY`	`HYR`	Half-Yearly
`YEARLY`	`YRL`	Yearly
`OTHERS`	`OTH`	Others (invoice note required, IBR-160-AE)

10) Emirate Subdivision Codes

Standard: PINT AE specific (not ISO 3166-2:AE)

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

Usage: Mandatory for seller and buyer addresses (IBR-143/144-AE). API accepts names and legacy ISO-style values, normalizes internally.

11) Allowance Reason Codes

Standard: UNCL5189 (Peppol subset, 19 codes)

41, 42, 60, 62, 63, 64, 65, 66, 67, 68, 70, 71, 88, 95, 100, 102, 103, 104, 105

12) Charge Reason Codes

Standard: UNCL7161 (Peppol full list)

Common examples: AA, AAA, ABK, ABL, ACF, ACS, ADE, AEO, AEV, AEW, CG, DL, FC, FI, HD, NAA, PC, SH, ZZZ

13) MIME Codes for Attachments

Standard: IANAMT (AE subset includes application/xml)

application/pdf, application/xml, application/vnd.openxmlformats-officedocument.spreadsheetml.sheet, application/vnd.oasis.opendocument.spreadsheet, image/png, image/jpeg, text/csv

14) VAT Date Codes

Standard: UNCL2005 subset

Code	Description
`3`	Invoice document issue date
`35`	Delivery date/time actual
`432`	Paid to date

15) Tax Scheme IDs

Code	Usage	Field Context
`VAT`	Default tax scheme; seller provides VAT identifier (TRN) in IBT-031	Seller tax scheme, buyer tax scheme, VAT breakdown
`!VAT`	Seller provides TIN in IBT-032 instead of VAT identifier	Seller tax scheme only (never buyer or VAT breakdown)

16) Currency Rules

Invoice currency: any valid ISO 4217 code
Tax accounting currency (IBT-006): must be AED when provided (IBR-140-AE)
If invoice currency is not AED, exchange rate (BTAE-04) is required (IBR-159-AE)
Exchange rate: max 6 decimal places

Common UAE trade currencies: AED, USD, EUR, GBP, SAR, INR, CNY

17) TRN and TIN Format Rules

TRN

Length: 15 alphanumeric
Must start with 1 and end with 03
Example: 100000000000003
Rule: IBR-132-AE

TIN

Length: 10 numeric
Must start with 1
Example: 1000000000
Rule: IBR-148-AE

Peppol Participant ID

Scheme: 0235
Peppol notation: 0235:XXXXXXXXXX (TIN value)
UBL serialization separates schemeID and value

18) Identifier Scheme Codes

ICD/EAS

Code	Name	Usage
`0235`	UAE Tax Identification Number	Used as ICD and EAS

Legal registration types

Code	Description	Notes
`TL`	Commercial/Trade License	Standard business registration
`EID`	Emirates ID	Personal identification
`PAS`	Passport	Issuing country required (IBR-012/013-AE)
`CD`	Cabinet Decision	Government entities

19) Specification Identifiers

Field	Value
CustomizationID (Invoice)	starts with `urn:peppol:pint:billing-1@ae-1`
CustomizationID (Self-billing)	starts with `urn:peppol:pint:selfbilling-1@ae-1`
ProfileID (Invoice)	`urn:peppol:bis:billing`
ProfileID (Self-billing)	`urn:peppol:bis:selfbilling`

20) Incoterms

Standard: ICC Incoterms 2020

EXW, FCA, CPT, CIP, DAP, DPU, DDP, FAS, FOB, CFR, CIF

21) Predefined Endpoint IDs

Endpoint ID
`9900000097`
`9900000098`
`9900000099`

Use UAE predefined endpoints where applicable for recipient routing in integration flows.