UAE allowed values and code lists
Choose the customer-facing values on this page. Complyance maps each selection to the official value required by the selected PINT AE transaction.
Reverse Charge Goods Type
Choose the option that describes the goods on each reverse-charge line:
- Electronic devices
- Gold and diamonds
- Crude or refined oil
- Unprocessed or processed natural gas
- Pure hydrocarbons
Sources: Ordinary invoice and credit-note Goods Type lists; self-billed invoice and credit-note Goods Type lists.
Tax Exemption Reason
Choose the reason that applies to an exempt line:
- Certain financial services
- Residential units
- Bare land
- Local passenger transport
Sources: Ordinary invoice tax exemption reasons and credit-note tax exemption reasons; self-billed invoice tax exemption reasons and credit-note tax exemption reasons.
Credit Note Reason
Every ordinary or self-billed credit note requires one of these reasons:
- Supply cancelled
- Tax treatment changed
- Consideration altered
- Goods or services returned
- Tax applied in error
- Volume discount
Sources: Ordinary credit-note reason list and self-billed credit-note reason list.
VAT Category
The categories used by this guide are:
| Available option | Where it is used here |
|---|---|
| Standard Rate | Standard-rated lines |
| Exempt | Exempt lines and supported out-of-scope lines |
| Outside Scope | Supported out-of-scope lines |
| VAT Reverse Charge | Reverse-charge lines |
| Zero Rated | Zero-rated lines at a zero rate |
Source: PINT AE VAT category codes. Use the transaction-specific code-list directory below for the complete applicable list.
Billing Frequency
Available options are:
- Daily
- Weekly
- Every 15 days
- Monthly
- Every 45 days
- Every 60 days
- Quarterly
- Yearly
- Half yearly
- Other
When Other is selected, provide the additional note required by IBR-160-AE for invoices or IBR-160-AE for credit notes. The official values are listed for ordinary invoices and credit notes, and for self-billed invoices and credit notes.
Item Type
Available options are:
- Goods
- Services
- Both
See the ordinary invoice item-type list and credit-note item-type list, and the self-billed invoice item-type list and credit-note item-type list. Related ordinary requirements are IBR-184-AE, IBR-185-AE, and IBR-186-AE for invoices, with the corresponding credit-note rules.
Tax Point Date
A Tax Point Date may be supplied where the selected transaction permits it. A Tax Point Date Code is not available because PINT AE term IBT-008 has cardinality 0..0 for ordinary invoices and credit notes and for self-billed invoices and credit notes.
Official code-list directories
Use the directory for the selected transaction:
- Ordinary invoice code lists
- Ordinary credit-note code lists
- Self-billed invoice code lists
- Self-billed credit-note code lists
Document type codes and transaction classifications are covered in UAE document type composition. Internal enum tokens and input-to-output mappings are intentionally excluded from this public reference.