PINT AE

What is PINT AE?

PINT AE (Peppol International Invoice – United Arab Emirates) is the official data format for electronic invoices in the UAE. It is the UAE-specific version of the Peppol International (PINT) model for billing, published by OpenPeppol together with the UAE Ministry of Finance. Every structured e-invoice and e-credit note exchanged between businesses (B2B) and with government entities (B2G) under the UAE e-invoicing mandate must follow the PINT AE specification.

In short: a PINT AE invoice is not a PDF or a scanned document, but a machine-readable UBL XML file that contains all invoice data in a fixed structure. It is sent from the seller's software to the buyer's software over the Peppol network, while the tax data is reported to the Federal Tax Authority (FTA) at the same time.

Why does the UAE use PINT AE?

The UAE chose an open, international standard instead of building its own national invoicing portal. This brings several advantages:

One format for all businesses. Every invoice contains the same data elements in the same place, so it can be processed automatically by any accounting or ERP system.
International interoperability. PINT AE is built on the global Peppol PINT model. Software that already supports Peppol in Europe, Singapore, Japan, Australia or New Zealand can be extended to the UAE with a limited set of local rules.
Near real-time tax reporting. Because the invoice data is structured, the FTA receives the VAT information while the invoice is being exchanged, which reduces errors, fraud and the administrative burden of audits.
Faster payments. Invoices arrive directly in the buyer's system and can be booked and approved without manual data entry.

Key terms and definitions

Peppol: Pan-European Public Procurement OnLine: an international network and set of specifications for exchanging business documents such as invoices, managed by OpenPeppol. Read more about Peppol.
PINT (Peppol International Invoice): The international Peppol model for billing. It defines a common core of invoice data (the "shared semantic model") that every country can extend with its own rules.
PINT AE: The UAE specialisation of PINT. It adds UAE-specific fields, code lists and validation rules, for example the Tax Registration Number, amounts in AED and the transaction type flags.
UBL (Universal Business Language): The XML syntax in which PINT AE invoices and credit notes are written. Read more about UBL invoices.
ASP (Accredited Service Provider): A service provider approved by the UAE Ministry of Finance that acts as a Peppol Access Point. The ASP validates, sends and receives e-invoices on behalf of a business and reports the tax data to the FTA. Every business in scope must appoint an ASP.
FTA (Federal Tax Authority): The UAE authority responsible for VAT. In the e-invoicing model it is the "fifth corner" that receives the tax data of every e-invoice.
TRN (Tax Registration Number): The 15-digit number a business receives when it registers for VAT with the FTA.
TIN (Tax Identification Number): The identifier used for e-invoicing: the first 10 digits of the TRN. Businesses that are not registered for VAT must obtain a TIN to take part in e-invoicing. The TIN is also used as the Peppol electronic address of a business.
Five-corner model: The exchange model used in the UAE: the seller (corner 1) sends the invoice through its ASP (corner 2) to the buyer's ASP (corner 3), which delivers it to the buyer (corner 4). Both ASPs report the tax data to the FTA (corner 5).
Schematron: A set of automated validation rules. Every PINT AE invoice is checked against these rules before it is accepted; an invoice that fails validation is not a compliant e-invoice.

How does the five-corner model work?

Many countries with a "clearance" model require each invoice to be approved by the tax authority before it reaches the customer. The UAE follows a different, decentralised approach based on Peppol:

Corner 1 – Seller: creates the invoice in its invoicing or ERP software.
Corner 2 – Seller's ASP: converts the invoice to PINT AE (if needed), validates it and sends it over the Peppol network.
Corner 3 – Buyer's ASP: receives and validates the invoice.
Corner 4 – Buyer: receives the invoice directly in its own system.
Corner 5 – FTA: receives the tax data of the invoice in near real time from the ASPs.

The FTA does not pre-approve each invoice, so the exchange between seller and buyer is not delayed. However, the business itself remains fully responsible for the accuracy, completeness and timeliness of the data, even when it uses an ASP.

Technical structure of a PINT AE invoice

The PINT AE specification consists of several layers:

Semantic data model: the list of business terms (for example invoice number, seller name, VAT amount) with their meaning and cardinality. Terms from the international model are numbered IBT-xxx and IBG-xxx; UAE-specific terms are numbered BTAE-xx.
Syntax binding: describes where each business term is placed in the UBL XML file.
Code lists: the allowed values, such as document types, tax categories and currencies.
Business rules: mandatory, conditional and optional elements, calculation rules and UAE-specific checks, enforced through Schematron validation.

Identifiers

Element	Value in PINT AE
Specification identifier (CustomizationID)	`urn:peppol:pint:billing-1@ae-1`
Business process (ProfileID)	`urn:peppol:bis:billing`
Electronic address scheme (Peppol ID)	`0235` followed by the TIN of the business
Seller VAT identifier	TRN of the seller
Buyer VAT identifier	TRN of the buyer, when the buyer is VAT-registered in the UAE

Document types

Code	Document type
380	Tax invoice
381	Tax credit note
480	Commercial invoice – out of scope of VAT
81	Commercial credit note – out of scope of VAT

According to the Ministry of Finance, an electronic tax invoice contains 51 mandatory fields and an electronic commercial invoice 49 mandatory fields. Documents with code 480 or 81 may only use the tax categories E (exempt) or O (not subject to tax).

Transaction type flags

A unique feature of PINT AE is the invoice transaction type: an 8-position code of zeros and ones in which each position indicates whether a special VAT situation applies (1 = applicable, 0 = not applicable).

Position	Transaction type
1	Free trade zone
2	Deemed supply
3	Profit margin scheme
4	Summary invoice
5	Continuous supply
6	Disclosed agent billing
7	Supply through e-commerce
8	Exports

Examples: 00000000 is a standard invoice, 10000000 is a supply in a free trade zone, 00001000 is a continuous supply and 00000001 is an export.

Tax categories

Code	Meaning	VAT amount
S	Standard rate (5% in the UAE)	Calculated on the taxable amount
Z	Zero-rated	0
E	Exempt from VAT	0
O	Not subject to VAT (out of scope)	0
AE	VAT reverse charge	0 on the invoice; the buyer accounts for the VAT

Amounts and currency

Invoices may be issued in a foreign currency, but the VAT must always be expressed in UAE dirham (AED):

All tax amounts must be stated in AED; the tax currency code is then AED, even if the invoice currency is, for example, USD or EUR.
The VAT amount per line (BTAE-08) and the amount payable (BTAE-10) are stated in AED, regardless of the invoice currency.
When the invoice currency is not AED, the gross amount payable in AED is also stated (BTAE-20).

Credit notes

Negative invoices are not allowed in PINT AE. To correct or cancel an invoice, the seller issues a credit note (code 381, or 81 for out-of-scope documents). A credit note reason code (BTAE-03) is mandatory, and the credit note must refer to the original invoice. The only exception is a volume discount (reason code "VD"), where the reference to a preceding invoice is optional.

Special recipients: deemed supply, exports and non-participants

Some transactions have no Peppol recipient. For these cases, PINT AE uses predefined electronic addresses so that the invoice data is still reported to the FTA without being delivered through the network:

0235:9900000097 – deemed supply
0235:9900000099 – exports where the receiver is not registered in Peppol
0235:9900000098 – buyer not subject to UAE e-invoicing

Example: the header of a PINT AE invoice

The simplified fragment below shows the identifiers at the start of a PINT AE invoice in UBL XML:

<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:peppol:pint:billing-1@ae-1</cbc:CustomizationID>
  <cbc:ProfileID>urn:peppol:bis:billing</cbc:ProfileID>
  <cbc:ProfileExecutionID>00000000</cbc:ProfileExecutionID>
  <cbc:ID>INV-2027-0001</cbc:ID>
  <cbc:IssueDate>2027-01-15</cbc:IssueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>AED</cbc:DocumentCurrencyCode>
  <cbc:TaxCurrencyCode>AED</cbc:TaxCurrencyCode>
  ...
</Invoice>

UAE e-invoicing timeline

Who	Appoint an ASP by	Mandatory e-invoicing from
Pilot group and voluntary adopters	–	1 July 2026
Businesses with annual revenue of AED 50 million or more	30 October 2026 (extended from 31 July 2026)	1 January 2027
Businesses with annual revenue below AED 50 million	31 March 2027	1 July 2027
Government entities	31 March 2027	1 October 2027

The mandate applies to B2B and B2G transactions of businesses carrying out business in the UAE, whether or not they are registered for VAT, including self-billing and invoices issued by third parties. B2C invoices are not yet in scope. Exclusions include, among others, sovereign activities of government entities, certain international passenger and goods transport by airlines and VAT-exempt or zero-rated financial services.

Penalties for non-compliance

Cabinet Decision No. 106 of 2025 sets out administrative penalties, including:

AED 5,000 per month (or part of a month) for not implementing the e-invoicing system or not appointing an ASP on time;
AED 100 per invoice or credit note that is not issued and transmitted electronically on time, capped at AED 5,000 per calendar month;
AED 1,000 per day of delay for not notifying the authority of a system failure on time;
AED 1,000 per day of delay for not notifying the ASP of changes to registered data on time.

How to prepare for PINT AE

Determine your phase. Check your annual revenue to know which deadline applies to you.
Obtain your TIN. Make sure your TRN and company details are correct with the FTA; businesses without VAT registration must obtain a TIN.
Appoint an Accredited Service Provider. Choose a provider from the Ministry of Finance's list and register the appointment before the deadline.
Clean up your master data. Incorrect TRNs, addresses or product data are the most common reason for rejected invoices. Ask your customers for their TIN and Peppol ID.
Review your invoicing processes. Identify special cases such as free zone supplies, exports, continuous supplies, credit notes and invoices in foreign currencies, and make sure your software sets the right codes.
Test before go-live. Send test invoices through your ASP and fix validation errors before e-invoicing becomes mandatory for you.

Frequently asked questions about PINT AE

Is a PDF invoice still valid in the UAE?

Once e-invoicing becomes mandatory for your business, a PDF, Word or scanned invoice is no longer a valid e-invoice for in-scope transactions. You can still send a PDF as a visual copy, but the legally relevant invoice is the PINT AE XML file exchanged through your ASP.

What is the difference between PINT AE and Peppol BIS Billing 3.0?

Peppol BIS Billing 3.0 is based on the European standard EN 16931 and is used mainly in Europe. PINT AE is based on the international PINT model and adds UAE-specific rules such as the TIN, the transaction type flags and the obligation to state VAT in AED. A Peppol BIS 3.0 invoice is therefore not automatically a valid PINT AE invoice.

What is my Peppol ID in the UAE?

Your Peppol ID consists of the scheme 0235 followed by your TIN, which is the first 10 digits of your Tax Registration Number.

Can I issue a PINT AE invoice in USD or EUR?

Yes. The invoice itself may be in a foreign currency, but all VAT amounts must also be stated in AED.

Do I need to send credit notes in PINT AE?

Yes. Credit notes are in scope of the mandate. Negative invoices are not allowed: corrections must be made with a credit note that contains a reason code and a reference to the original invoice.

Who validates a PINT AE invoice?

The ASP validates every invoice against the PINT AE schema and business rules before sending it. The buyer's ASP validates it again on receipt. The FTA receives the tax data but does not approve each invoice beforehand.

PINT AE and onFact

With onFact you create professional invoices, quotes and credit notes in the cloud, with all the data your customers and the tax authorities expect. Want to know how onFact helps you get ready for e-invoicing in the UAE? Contact us or read more about sending e-invoices via Peppol.

This page provides general information and is not tax advice. Rules and deadlines may change; always check the latest publications of the UAE Ministry of Finance and the Federal Tax Authority.