UAE Standard e-Invoice XML Format: Compliance, Structure & Guidelines

Understanding UAE Standard e-Invoice XML Format: Key Compliance Rules and Structure Explained

The UAE Ministry of Finance released the UAE eInvoicing Public Consultation Document on 6 February 2025 to outline the country’s move towards a national e-Invoicing system. The document introduces a standardised e-Invoice format built on the PINT AE Data Dictionary, which is based on Peppol BIS Billing 3.0 and extended with UAE-specific requirements. 

All e-invoices must follow this XML format to enable structured, validated, and interoperable communication between suppliers, buyers, and the Federal Tax Authority (FTA).

In this blog, we will explain everything you need to know about the PINT AE format—including technical requirements, mandatory fields, XML validations, and how the invoice submission process works under the Decentralized Continuous Transaction Control and Exchange (DCTCE) model.

An Overview of E-Invoicing in the UAE

The UAE launched its e-Invoicing program to support the “We the UAE 2031” vision. One of the goals of this vision is to build a strong digital system that helps the government and businesses work better together. The Ministry of Finance wants to make tax reporting faster and more modern by using e-Invoicing. This new system also follows global methods like Digital Reporting Requirements (DRR) and Continuous Transaction Controls (CTC).

E-Invoicing helps improve VAT compliance by shrinking the tax gap and reducing the chance of tax fraud. It also makes audits easier and helps keep things clear and accurate. For a business, e-Invoicing will lower the cost of processing, speed up VAT refunds, and reduce mistakes.

What is PINT AE?

PINT AE is the standardized e-invoice format defined by the UAE Ministry of Finance. It is based on the Peppol BIS Billing 3.0 model and extended with UAE-specific requirements.

PINT AE outlines the structure and data fields that every e-invoice must include. These fields include invoice number, tax registration number, buyer and seller details, tax breakdowns, line items and totals.

All e-invoices must follow the XML format based on the PINT AE Data Dictionary. It helps systems across suppliers, buyers, and tax authorities to send and receive invoices without errors. Every business must use this format when creating or exchanging e-invoices in the UAE.

Structure of UAE Standard e-Invoice (XML Format)

The UAE Standard e-Invoice follows a structured XML format defined by the PINT AE Data Dictionary. This structure consists of multiple sections. Each section contains specific data elements marked as mandatory, conditional, or optional, depending on the invoice type and transaction context. Below are a few of the main components of the UAE e-Invoice structure:

1. Invoice Header

This section includes key invoice-level information:

• IBT-001 (Invoice Number) – A unique reference for the invoice.
• IBT-002 (Invoice Issue Date) – The date when the invoice was issued (format: YYYY-MM-DD).
• IBT-003 (Invoice Type Code) – Specifies if the document is a tax invoice, credit note, or debit note.
• IBT-005 (Invoice Currency Code) – Indicates the invoice currency using ISO 4217 (e.g., AED, USD).

2. Seller and Buyer Details

• This section captures details of both parties involved in the transaction:
• IBT-027 (Seller Name) and IBT-044 (Buyer Name)
• IBT-031 / IBT-048 (TRNs) – Tax Registration Numbers
• IBT-034 / IBT-049 (Electronic Addresses) – Required for digital delivery
• IBG-05 / IBG-08 (Postal Address Groups) – Include Emirates subdivision codes (e.g., DXB, AUH)

3. Line Items

Each good or service must be listed as a separate line item:

• IBT-153 (Item Name) and IBT-154 (Item Description)
• IBT-129 (Invoiced Quantity) and IBT-146 (Item Net Price)
• IBT-151 (Invoiced Item Tax Category Code) and IBT-152 (Tax Rate)
• IBT-158 (Item Classification Identifier) – HSN Code (for goods)
• BTUAE-17 (Service Accounting Code) – SAC Code (for services)

4. Tax Breakdown

• This section shows VAT details applied to different line items:
• IBT-116 (Taxable Amount) – Net amount before VAT
• IBT-117 (Tax Amount) – VAT charged
• IBT-118 (Tax Category Code) – Standard, Zero-rated, Exempt, Reverse Charge
• IBT-119 (Tax Rate) – Expressed as a percentage (e.g., 5)

5. Totals and Payment Details
 

Final invoice calculations appear here:

• IBT-109 (Invoice Total Without Tax)
• IBT-110 (Total Tax Amount)
• IBT-112 (Invoice Total With Tax)
• IBT-115 (Amount Due for Payment)
• IBT-081 (Payment Means Type Code) – e.g., bank transfer or card
  
   

Mandatory, Optional & Conditional Fields

 

The UAE e-Invoicing system, based on the PINT AE Data Dictionary, classifies each data field in an e-invoice as either Mandatory (M), Optional (O), or Conditional (C). This classification determines whether a field must appear in the invoice and under what circumstances.

1. Mandatory Fields (M)

These fields must always be present in the XML. If any mandatory field is missing, the invoice will fail validation and cannot be submitted.

Examples:

• IBT-001 – Invoice Number
• IBT-002 – Invoice Issue Date
• IBT-031 / IBT-048 – Seller and Buyer Tax Registration Number (TRN)
• IBT-116 – Taxable Amount
• IBT-117 – Tax Amount
• IBT-112 – Invoice Total Amount with Tax

2. Optional Fields (O)

These fields are not required but can be included if relevant to the transaction. They add context or provide additional business information.

Examples:

• IBT-072 – Actual Delivery Date
• IBG-32 – Item Attributes (details about properties of invoiced goods or services)

IBT-159 – Item Country of Origin
 

3. Conditional Fields (C)

These fields are only required if specific conditions are met. Their inclusion depends on the values of other fields or the nature of the transaction.

Examples:

• BTUAE-04 – Currency Exchange Rate (required if the invoice currency is not AED)
• BTUAE-17 – Service Accounting Code (required for services)
• BTUAE-15 – Seller Legal Registration Identifier Type (required if registration ID is included)
• IBT-111 – Invoice Total Tax Amount in Accounting Currency (required if accounting currency is used)

Technical Guidelines for UAE e-Invoice Implementation

1. Use XML Format 

The UAE system accepts only XML (Extensible Markup Language) for e-invoicing. This format allows systems to read, verify, and process invoice data automatically. The invoice must follow the PINT AE structure defined in the Peppol BIS Billing 3.0 specification, which is built on the UBL 2.1 standard. 

Note: If your invoice is in PDF, image, Excel, or Word format, it will not meet compliance requirements. Only PINT AE is accepted for validation and submission.

2. Follow the PINT AE Schema

The PINT AE schema defines the full structure and rules for how invoices must be built. This includes sections for the invoice header, party details, delivery information, tax breakdown, item lines, and payment details. Each tag must be used in the right order and location. For example:

IBT-001 – Invoice Number

• IBT-002 – Invoice Issue Date
• IBT-116 – Taxable Amount
• IBT-117 – Tax Amount
• IBT-112 – Invoice Total with Tax
• IBT-115 – Amount Due for Payment

The XML file must also include metadata fields that identify the invoice format and version. These include:

• CustomizationID – marks the PINT AE profile
• SpecificationID (IBT-024) – must begin with urn:peppol:pint:billing-1@ae-1

Note: If any required tag is missing or placed incorrectly, the invoice will fail validation.

3. Use Valid Tags and Acceptable Values

Every tag in the PINT AE Data Dictionary must follow a fixed format. These rules make sure invoices are consistent and readable by automated systems. If your XML contains the wrong values or formats, the invoice will be rejected during validation.

Use only approved code lists where required: 

• Currency codes like AED or USD must follow the ISO 4217 standard
• Country codes like AE or SA must follow ISO 3166-1 Alpha-2
• Units of measure like H87 (pieces) or LTR (liters) must follow UNECE Recommendation 20

Use the right format for dates. For example:

Valid: IBT-002 = 2024-12-10

Invalid: 10/12/2024, 10-Dec-2024, or 10.12.24

Enter amounts as plain numbers. For example:

IBT-117 (Tax Amount) must use a decimal point and should not include symbols or text.

Valid: 50.00

Invalid: AED 50, 50.00 AED or 50,00

Use classification codes for goods and services. For example:

• IBT-158 holds the HSN code (e.g. 4901 for books)
• BTUAE-17 holds the SAC code (e.g. 9983 for education services)

Note: Do not use special characters, extra spaces, or free text in these fields. The system only accepts exact codes as defined in the PINT AE specification. Your software must validate these before sending the invoice.

4. Apply Field Logic Based on Classification

Each field in the PINT AE schema falls into one of three types: Mandatory, Conditional, or Optional.

• Mandatory fields must always be present (e.g., IBT-001, IBT-117).
• Conditional fields must be included only in specific cases (e.g., BTUAE-04 if currency is not AED).
• Optional fields can be included for additional detail (e.g., IBT-072).

Each field also comes with cardinality rules. For example:

• 1..1 means the field must appear once
• 0..1 means it may appear once or not at all
• 0..n means you can include it multiple times (for line items, tax categories, etc.)

UAE e-Invoice Submission and Validation Process

The UAE e-Invoicing system follows a Decentralized Continuous Transaction Controls (DCTCE) model. In this model, invoices are exchanged in real time through Accredited Service Providers (ASPs) and simultaneously reported to the Federal Tax Authority’s (FTA) Control Data Platform (CDP). 

Here’s how the process works:

• The supplier generates an XML invoice based on the PINT AE schema.
• The ASP validates the file against format, mandatory fields, and schema rules.
• The validated invoice is delivered to the buyer and simultaneously reported to the FTA’s Control Data Platform (CDP).
• The system issues a Message Level Status (MLS) response confirming acceptance or highlighting errors.