Your invoice will have to declare eight things about itself before anything else.
The Ministry of Finance has published the field list, and the headline number is 51: an electronic tax invoice has 51 mandatory fields, a commercial one 49. But the field that changes how businesses work is the fifth. Every UAE electronic invoice carries an eight-character string of ones and zeros stating whether the transaction is a free zone supply, a deemed supply, a margin scheme sale, a summary invoice, a continuous supply, disclosed agent billing, an e-commerce sale or an export. Each flag brings its own rules. More than one can be set at a time.
What the 51 are
The mandatory fields document splits the list by section. The difference in totals between the two invoice types comes entirely from the last section.
| Section | Electronic tax invoice | Commercial electronic invoice |
|---|---|---|
| Invoice details | 9 fields | 9 fields |
| Seller details | 11 | 11 |
| Buyer details | 9 | 9 |
| Document totals | 5 | 5 |
| Tax breakdown | 4 | 4 |
| Invoice line | 13 | 11 |
| Total | 51 | 49 |
A commercial invoice, in this framework, simply means an invoice that is not a tax invoice. The two fields it drops are the two that convert the line into local currency — VAT line amount in AED and invoice line amount in AED. On a tax invoice those are mandatory, which means that an invoice issued in dollars or euros still has to carry an AED VAT amount and an AED total on every single line, not merely a converted grand total at the foot.
The eight flags
Field 5 is the invoice transaction type code: a sequence of eight flags, each set to 1 where it applies and 0 where it does not, in a fixed order. The guidelines describe the same eight as scenarios, each with its own additional requirements. Where more than one applies to a supply, the requirements of each must all be met on the same invoice.
| # | Flag | What it changes |
|---|---|---|
| 1 | Free zone | Where the customer is a free zone entity, the invoice needs the beneficiary as well as the customer — the party that ultimately uses, consumes or owns what is supplied. For most B2B transactions that is the same legal entity, and the customer details can simply be mirrored into the beneficiary fields. |
| 2 | Deemed supply | The buyer's electronic address is always the fixed value 0235:9900000097, whoever the supplier is. Where no invoice is issued to a recipient there is no exchange at all — only reporting to the FTA by the supplier's provider. |
| 3 | Margin scheme | PINT-AE demands VAT information, but for margin scheme transactions the VAT amount is not to be displayed: the amount shown must be 0. |
| 4 | Summary invoice | Document-level fields may be zero or positive to pass Peppol validation. If the total payable would be negative, it is not an invoice at all — it must be issued as an electronic credit note. |
| 5 | Continuous supply | Retentions are pushed off the invoice: where a transaction involves retention payments, the milestone calculation and the retained deduction go on a separate commercial document and must not appear on the electronic invoice. The retention is invoiced electronically, with VAT, when it falls due. |
| 6 | Disclosed agent billing | An agent may issue the invoice, but the responsibility to issue it remains with the supplier. Undisclosed agents are outside this scenario. |
| 7 | Supply through e-commerce | Same principle: a platform may issue on your behalf, the obligation stays yours. |
| 8 | Exports | The tax invoice for VAT purposes is issued as an electronic invoice and may be given to Customs. If the foreign buyer has no Peppol ID — which will usually be the case — the supplier must use the predefined endpoint 0235:9900000099. |
Why this matters operationally. These are not reporting categories filled in later by an accountant. They are fields on the document, which means the classification has to exist at the moment the invoice is raised — in the system that raises it. A business that sells to a free zone customer, occasionally exports, and bills a monthly retainer is setting three different flags across its invoice run, and each one changes what else the document must contain.
Your address on the network: scheme 0235
Three seller fields together define where you sit on the network. The seller electronic address is your Tax Identification Number. The seller electronic identifier is a fixed value, 0235, for businesses registered in the UAE. The two together form your endpoint, which your provider registers on your behalf. Your TIN is the first 10 digits of your 15-digit corporate tax TRN; if you are not required to register for corporate tax, you still need to generate a TIN in EmaraTax to have an address at all.
Alongside that, the invoice carries your legal registration identifier and a code saying what kind of identifier it is — TL for a commercial or trade licence, EID for an Emirates ID, PAS for a passport, CD for a Cabinet Decision.
Where the tax and commercial invoices actually differ
Beyond the two AED line fields, the buyer is identified differently, and that difference tells you something about who each document is for.
| Field | Electronic tax invoice | Commercial electronic invoice |
|---|---|---|
| Seller tax field | Seller tax identifier — the TRN for sellers registered under tax | Seller tax registration identifier — a seller without a TRN states its TIN instead |
| Buyer identification | Buyer tax identifier (TRN, for buyers registered under tax) plus buyer tax scheme code | Buyer legal registration identifier plus its type — TL, EID, PAS or CD |
| AED line amounts | Mandatory: VAT line amount in AED and invoice line amount in AED | Not in the list |
In other words: a commercial invoice can be addressed to a counterparty identified by trade licence, Emirates ID or passport, while the tax invoice runs on tax registration numbers. Both still require the buyer's name, electronic address, electronic identifier, address line, city, country subdivision and country code.
The fields a small business does not usually hold
Most businesses already have an invoice number, a date, a total and a VAT line. The gaps tend to be in the same four places, and all four are fixable now, before any system work begins:
- The buyer's full address. Address line, city, country subdivision and country code are all mandatory. An invoice addressed simply to "ABC Trading LLC, Dubai" does not have enough to be issued.
- The buyer's tax or registration identifier. A TRN for a tax invoice, or a trade licence, Emirates ID, passport or Cabinet Decision reference for a commercial one.
- Item description as well as item name. They are two separate mandatory fields. "Consultancy" in both is not the intent.
- Unit of measure and quantity on every line. Including for services, which typically means hours, days or a unit of the appropriate code. Item net price, item gross price and the price base quantity are all mandatory too, so a lump-sum line with no unit price no longer works.
Collecting the buyer data is ordinary customer-master work that anyone can do with a spreadsheet and a few emails. It is also the step most likely to be left until the software project starts, at which point it becomes the thing holding the project up.
Six tax categories, one per supply
Every line carries a tax category code and rate. The guidelines define six categories: standard rate, exempt from VAT, outside the scope of VAT, reverse charge, zero rated, and margin scheme.
The reverse charge category has a narrow meaning here. It is for domestic reverse charge supplies of specified goods between two VAT registrants — electronic devices, precious metals and stones, crude or refined oil, natural gas, pure hydrocarbons and metal scrap trading. The invoice carries no VAT, must include a narrative explaining why the supply is under reverse charge, and must reference the type of goods concerned. Imports of Concerned Goods and Concerned Services under Article 48 of the VAT Decree-Law are a different thing entirely and are not subject to any electronic invoicing requirements.
You cannot add fields of your own
This is the constraint that catches businesses with an established invoice template. The guidelines are explicit: persons and government entities are not allowed to add optional fields of their own into PINT-AE. If you need something specific — a project code, an industry classification, a reference your customer insists on — the answer is to discuss with your provider how the requirement can be accommodated within the specification, not to extend the document.
Several fields exist for purposes that are easy to miss:
- Contract value — where a project value changes, the updated value must appear on the invoice issued after the change.
- Authority name — the name of the authority that issued your trade licence, typed by the issuer. There is no code list for it.
- VAT point date — used where the date of supply differs from the invoice issue date.
- Invoice terms — where buyer and supplier have agreed multiple payment dates on one invoice.
- Payment instructions — for multiple payment methods on the same invoice.
- Rounding amount — optional, supplied by the issuer where applicable.
- HSN codes — currently optional. The guidelines state that timelines for making them mandatory will be announced in due course, which is a change worth watching if you sell goods.
What to do with this before your date
- Take one real invoice of each type you issue — a domestic B2B sale, an export, a retainer, a free zone customer — and mark which of the eight flags each one sets.
- Check your customer master data against the buyer block: name, address line, city, country subdivision, country code, and the right identifier. Fill the gaps now.
- Check your item data: name, description, unit of measure, unit price, quantity.
- If you invoice in foreign currency, work out where per-line AED VAT and AED line totals will come from.
- List anything on your current template that is not in the field list and raise it with your provider rather than assuming it can be carried across.
None of this requires software to be chosen first, and all of it shortens the implementation. The dates, the scope test and the phases are in the small-business guide; choosing who transmits the result is covered in choosing a provider.
Frequently asked questions
How many mandatory fields does a UAE electronic invoice have?
The Ministry of Finance's mandatory fields document lists 51 fields for an electronic tax invoice and 49 for a commercial electronic invoice. They are grouped as 9 invoice details, 11 seller details, 9 buyer details, 5 document totals, 4 tax breakdown fields and 13 invoice line fields — 11 line fields for a commercial invoice, which omits the two AED line amounts.
What is the invoice transaction type code in UAE eInvoicing?
It is a mandatory field consisting of eight flags, each set to 1 where it applies and 0 where it does not, in a fixed order: free trade zone, deemed supply, margin scheme, summary invoice, continuous supply, disclosed agent billing, supply through e-commerce, and exports. Each corresponds to one of the eight scenarios in the UAE Electronic Invoicing Guidelines, and where several apply to one supply, the specific requirements of each must all be met on that invoice.
Is a PDF invoice valid under UAE eInvoicing?
No. An electronic invoice is a structured document exchanged through the electronic invoicing system in a format that allows automatic processing — in the UAE, the PINT-AE specification. A PDF or a scanned image does not meet the definition, however complete its content. During the transition you may still need to give a readable invoice to a buyer who is not yet onboarded, but that does not replace the electronic invoice.
Does the buyer's address have to be on a UAE electronic invoice?
Yes. The buyer's name, electronic address, electronic identifier, address line 1, city, country subdivision and country code are all in the mandatory field list, for both electronic tax invoices and commercial electronic invoices. For a tax invoice the buyer's tax identifier and tax scheme code are required as well; for a commercial invoice, the buyer's legal registration identifier and its type — trade licence, Emirates ID, passport or Cabinet Decision.
What is the 0235 code on a UAE electronic invoice?
0235 is the seller electronic identifier — a fixed value for businesses registered in the UAE. Combined with the seller electronic address, which is the Tax Identification Number, it forms the endpoint that identifies the business on the Peppol network and that the Accredited Service Provider registers.
What endpoint is used for exports when the buyer has no Peppol ID?
The predefined endpoint 0235:9900000099 must be used by the supplier on the electronic invoice. For deemed supplies, a different fixed value applies: the buyer electronic address is always 0235:9900000097, regardless of the identity of the supplier.
Do I have to show AED amounts on a foreign-currency invoice?
On an electronic tax invoice, yes, and per line. The VAT line amount in AED and the invoice line amount in AED are both mandatory fields in the tax invoice list. The commercial electronic invoice list does not include them.
Can I add my own custom fields to a UAE electronic invoice?
No. The UAE Electronic Invoicing Guidelines state that persons and government entities are not allowed to add optional fields of their own into PINT-AE. Businesses needing industry-specific fields or classifications should discuss with their Accredited Service Provider how those requirements can be accommodated within the specification.
How are retention amounts handled on UAE electronic invoices?
They are kept off the electronic invoice. For continuous supply transactions involving retention payments, the guidelines require a separate commercial document setting out the milestone calculation and the deduction of the retained amount; those calculations should not appear on the electronic invoice. When payment of the retention falls due, an electronic tax invoice is issued for it with the applicable VAT.
Are HSN codes mandatory on UAE electronic invoices?
Not at present. The UAE Electronic Invoicing Guidelines state that HSN codes are currently optional and that the timelines for making them mandatory will be announced in due course.
What tax categories can be used on a UAE electronic invoice?
Six: standard rate, exempt from VAT, goods and services outside the scope of VAT, reverse charge, zero rated, and margin scheme. The reverse charge category covers domestic reverse charge supplies of specified goods between VAT registrants — electronic devices, precious metals and stones, crude or refined oil, natural gas, pure hydrocarbons and metal scrap — and requires a narrative reason and a reference to the type of goods. Imports of Concerned Goods and Concerned Services are not subject to electronic invoicing requirements at all.
Sources
- The field lists for electronic tax invoices and commercial electronic invoices, the transaction type code, the 0235 identifier and the TIN rules — UAE Electronic Invoice Mandatory Fields V1.0, 23 February 2026 (PDF)
- The eight scenarios and their additional requirements, the six tax categories, the domestic reverse charge list, fixed endpoints, retentions, optional fields and HSN codes — UAE Electronic Invoicing Guidelines V1.1, chapters 10, 12 and 13 (PDF)
- The definition of an electronic invoice and the obligations behind it — Ministerial Decision No. 243 of 2025 (PDF)
- Programme overview and document library — Ministry of Finance, eInvoicing
Verified 11 September 2026 against the Ministry of Finance's published documents. Field counts are our count of the rows in the Ministry's own tables. The technical specification itself is maintained by OpenPeppol as PINT-AE and can change independently of these documents; your Accredited Service Provider is responsible for using the current version. This is a description of the published requirements, not tax advice.
Related
- eInvoicing below AED 50 million — who is in scope, your dates, the TIN, and the 14-day transmission window.
- Choosing a provider — what accreditation already guarantees and what is left to negotiate.
- The capped fine and the uncapped one — AED 100 an invoice against AED 1,000 a day of silence.
- The five-corner model — the eleven steps your invoice takes, and the one where the FTA gets it before your customer does.
- Electronic credit notes — the four cases where one is compulsory, including a clerical error, and the 14-day clock.
- Charges, currency and rounding — the one place rounding is allowed, which day's Central Bank rate converts a foreign-currency invoice, and where a municipality surcharge belongs.
- Self-billing and VAT groups — the 24-month intra-group grace period, the TIN each member needs, and why the buyer has to be live before it can self-bill you.
- Composite supply or multiple supplies — what decides whether a bundle is one line under one tax category or several.
- VAT calculator — the 5%, the thresholds and the registration rules behind the tax categories.