UAE document type composition
For UAE, Document Type is the complete selection composed from a base, a variant when applicable, and one or more modifiers when applicable. Using customer-facing labels, combine Tax Invoice or Tax Credit Note with Ordinary, Out of Scope, or Self-Billed. This composition determines the complete document outcome, official document type code, and PINT AE validation profile.
The UAE does not use a separate document variant.
Supported Document Type compositions
| Customer selection | Official document type code | Document generated | Validation profile |
|---|---|---|---|
| Tax Invoice + Ordinary | 380 | Ordinary tax invoice | PINT AE Billing invoice |
| Tax Credit Note + Ordinary | 381 | Ordinary tax credit note | PINT AE Billing credit note |
| Tax Invoice + Out of Scope | 480 | Out-of-scope commercial invoice | PINT AE Billing invoice, with the out-of-scope conditions in MoF Guidelines V1.1 section 10.2.1 |
| Tax Credit Note + Out of Scope | 81 | Out-of-scope commercial credit note | PINT AE Billing credit note, with the out-of-scope conditions in MoF Guidelines V1.1 section 10.2.1 |
| Tax Invoice + Self-Billed | 389 | Self-billed tax invoice | PINT AE Self-Billing invoice |
| Tax Credit Note + Self-Billed | 261 | Self-billed tax credit note | PINT AE Self-Billing credit note |
The ordinary document codes come from the PINT AE Billing invoice and credit-note lists. The self-billed document codes come from the separate PINT AE Self-Billing invoice and credit-note lists.
For every credit note, supply a Credit Note Reason. The reason does not replace the document type code. See the ordinary credit-note reason list and self-billed credit-note reason list.
Debit notes and separate UAE document variants are not supported by this guide.
Combination compatibility
An out-of-scope document may also use these transaction classifications when they apply:
- Free trade zone
- Continuous supply
- Disclosed agent
- E-commerce
Do not combine an out-of-scope document with:
- Self-billed
- Deemed supply
- Margin scheme
- Summary invoice
- Reverse charge
- Export
The Deemed Supply, Margin Scheme, and Summary Invoice exclusions are defined by IBR-157-AE for invoices and IBR-157-AE for credit notes. The self-billed and export exclusions follow the business-category boundaries in MoF E-Invoicing Guidelines V1.1, sections 10.1 to 10.4. Section 10.4 marks exports as not applicable to commercial invoices.
Self-billed documents use the separate PINT AE Self-Billing profile. A self-billed document cannot also be out of scope. Reverse charge may be used when the line-level reverse-charge requirements are satisfied. See the Self-Billing invoice VAT categories, invoice goods types, credit-note VAT categories, and credit-note goods types.
If a combination is not listed as supported, do not assume it is valid. Validate the selected route before submission.
Transaction classifications
The UAE supports these official transaction classifications:
- Free trade zone
- Deemed supply
- Margin scheme
- Summary invoice
- Continuous supply
- Disclosed agent
- E-commerce
- Export
Complyance applies the selected classifications to the official UAE transaction type representation. The internal construction and position mapping are intentionally not part of the public contract.
Sources: PINT AE Billing invoice transaction types, credit-note transaction types, and MoF Mandatory Fields V1.0, invoice details field 5.
Self-billed selects a validation profile and is not a transaction classification. Reverse charge is a separate tax treatment. When reverse charge applies, choose a Reverse Charge Goods Type supported by the selected transaction. See the ordinary invoice and credit-note lists, or the self-billed invoice and credit-note lists.
Zero rated is a VAT category with a zero rate. It is not part of the Document Type composition or a transaction classification. See the invoice VAT category list and credit-note VAT category list.