UAE official sources
Use the Ministry of Finance sources for UAE legal scope and business categories. Use the PINT AE source for the selected transaction when checking fields, cardinalities, code lists, or validation rules.
Publication boundary
This public guide uses customer-facing labels. Internal schema paths, enum tokens, transformation mappings, validation payload structures, and generated XML mechanics are intentionally excluded.
Government sources
| Source | Covers |
|---|---|
| UAE Ministry of Finance E-Invoicing portal | UAE e-invoicing publications |
| Electronic Invoice Mandatory Fields V1.0, 23 February 2026 | Mandatory fields and descriptions |
| UAE E-Invoicing Guidelines V1.1, 1 June 2026 | Business categories, document types, self-billing scope, and operating guidance |
| Ministerial Decision No. 243 of 2025 | Electronic Invoicing System decision |
| Federal Tax Authority legislation portal | UAE tax legislation and decisions |
PINT AE Billing 1.0.4
| Reference | Invoice | Credit note |
|---|---|---|
| Transaction | Invoice | Credit note |
| Semantic model | Invoice semantic model | Credit-note semantic model |
| Business rules | Invoice rules | Credit-note rules |
| Schematron rules | Invoice Schematrons | Credit-note Schematrons |
| Code lists | Invoice code lists | Credit-note code lists |
PINT AE Self-Billing 1.0.4
OpenPeppol publishes this release in the main UAE specification catalogue with a release date of 3 June 2026.
| Reference | Self-billed invoice | Self-billed credit note |
|---|---|---|
| Transaction | Invoice | Credit note |
| Semantic model | Invoice semantic model | Credit-note semantic model |
| Business rules | Invoice rules | Credit-note rules |
| Schematron rules | Invoice Schematrons | Credit-note Schematrons |
| Code lists | Invoice code lists | Credit-note code lists |
How to choose a source
- Select the complete Document Type in UAE document type composition.
- Use the semantic model, rules, and code lists for that transaction.
- Do not apply ordinary invoice rules to self-billed documents, or invoice rules to credit notes.
- Treat a code-list entry as evidence that the code exists. It does not make every modifier combination valid.
The MoF E-Invoicing Guidelines V1.1 sections 10.1 to 10.4 place self-billing, out-of-scope commercial documents, and exports in separate business categories. Section 10.4 marks exports as not applicable to commercial invoices. The supported customer-facing combinations are listed in UAE document type composition.