PINT AE Data Dictionary

Invoice transaction type code

An 8-digit binary flag string denoting UAE special transaction types. Each bit position signals a specific supply category such as Free Trade Zone, Deemed Supply, Profit Margin Scheme, Summary Invoice, Continuous Supply, Disclosed Agent Billing, E-commerce, or Exports.

Credit note reason code

A coded rationale for why a credit note is being issued. Required when issuing an electronic Tax Credit Note to explain the correction.

Document UUID

A universally unique identifier (UUID) assigned to the electronic document. Ensures global uniqueness of every invoice or credit note exchanged on the Peppol network.

Invoice number

A unique identifier assigned by the seller to this invoice. The invoice number must be unique within the seller's system and is used to reference the document across all parties and in FTA reporting.

Invoice issue date

The date on which the invoice was issued by the seller. This date determines the tax period for VAT reporting purposes and must conform to the ISO 8601 date format (YYYY-MM-DD).

Invoice type code

A UN/EDIFACT code classifying the functional type of the document. For UAE e-invoicing: 380 (Tax Invoice), 381 (Tax Credit Note), 480 (Invoice out of scope for tax), or 81 (Credit note out of scope for tax).

Invoice currency code

The ISO 4217 currency code for all monetary amounts stated in the invoice. All invoice amounts must be expressed in this currency unless supplemented by AED-denominated UAE-specific fields.

VAT accounting currency code

The ISO 4217 currency code used for VAT reporting when it differs from the invoice currency. Required when the seller reports VAT in AED but invoices in a foreign currency.

Value added tax point date

The date on which VAT becomes chargeable, which may differ from the invoice date. Determines the VAT period when the supply and payment dates do not coincide with the invoice date.

Payment due date

The final date by which the buyer must settle payment. Used in payment terms and cash flow management; may differ from the invoice date by agreed credit periods.

Buyer reference

A reference provided by the buyer, typically a cost centre code, project number, or internal routing identifier, to facilitate automated invoice matching in the buyer's accounts payable system.

Buyer accounting reference

A textual reference provided by the buyer for their internal accounting allocation, such as a general ledger account code or budget line, to automate posting in their financial system.

Invoice note

A free-text comment or supplementary note added to the invoice for the buyer's information. May include delivery instructions, special conditions, or other remarks not covered by structured fields.

Business process type

The Peppol billing process profile identifier specifying which version of the Peppol BIS Billing standard governs this document. For PINT AE: urn:peppol:pint:billing-1@ae-1.

Specification identifier

The identifier of the PINT AE specification this document conforms to, serving as a compliance declaration that the invoice meets the UAE PINT standard requirements.

Invoice issue time

The time of day at which the invoice was issued, in addition to the issue date. Expressed in ISO 8601 time format, useful for same-day multiple invoice scenarios.

Seller authority name

The name of the authority that issued the seller's registration identifier. Clarifies which government body or registry the seller's legal registration number belongs to.

Seller legal registration identifier type

The classification or type of the seller's legal registration number, indicating what kind of identifier is being provided (e.g. UAE commercial registration, TRN, passport).

Seller passport issuing country

The country that issued the seller's passport, used when a passport is the primary identification document for an unregistered seller.

Seller name (legal)

The full registered legal name of the seller as it appears in the commercial register or trade licence. This name is used for all official and legal purposes and must match the seller's FTA registration.

Seller trading name

The commercial or trading name under which the seller operates, if different from the legal name. Useful for businesses that trade under a brand name distinct from their registered company name.

Seller legal registration identifier

The seller's legal registration number as issued by the UAE commercial registry, free zone authority, or other competent authority. Used alongside the identifier type field to verify seller legitimacy.

Seller VAT identifier

The seller's UAE Tax Registration Number (TRN) as issued by the Federal Tax Authority. Required when the seller is VAT-registered and the supply is subject to UAE VAT.

Seller additional legal information

Additional information about the seller's legal form, structure, or regulatory status, such as company type (LLC, FZE, PJSC), relevant to the buyer for compliance or contractual purposes.

Seller electronic address (endpoint)

The seller's Peppol participant identifier used for routing the electronic invoice through the Peppol network. This endpoint address directs the document to the seller's ASP for sending.

Seller address line 1

The primary line of the seller's business address, typically including the street name, building number, or PO Box. Required when an address is provided for the seller.

Seller city

The city or municipality of the seller's business address. Required when a seller address is included; for UAE sellers this would typically be a city such as Dubai, Abu Dhabi, or Sharjah.

Seller country subdivision

The emirate or country subdivision of the seller's address, using standard UAE subdivision codes (e.g. DXB for Dubai, AUH for Abu Dhabi). Helps with geographic reporting and routing.

Seller country code

The ISO 3166-1 alpha-2 country code of the seller's jurisdiction. For UAE sellers this will typically be AE; for foreign sellers transacting in the UAE, their home country code applies.

Buyer authority name

The name of the authority that issued the buyer's registration identifier. Clarifies which government body or registry the buyer's legal registration number belongs to.

Buyer legal registration identifier type

The classification or type of the buyer's legal registration number, indicating what kind of identifier is being provided.

Buyer passport issuing country

The country that issued the buyer's passport, used when a passport is the primary identification document for an unregistered buyer.

Buyer name (legal)

The full registered legal name of the buyer as it appears in the commercial register or trade licence. This name is used for all official and legal purposes and must match the buyer's FTA registration.

Buyer trading name

The commercial or trading name under which the buyer operates, if different from the legal name. Useful when the buyer is known in the market by a brand name distinct from their registered entity name.

Buyer legal registration identifier

The buyer's legal registration number as issued by the UAE commercial registry or competent authority. Used alongside the buyer identifier type field.

Buyer VAT identifier

The buyer's UAE Tax Registration Number (TRN) as issued by the Federal Tax Authority. Required when the buyer is VAT-registered, enabling the buyer to reclaim input VAT.

Buyer electronic address (endpoint)

The buyer's Peppol participant identifier used to deliver the electronic invoice to the buyer through the Peppol network. Every registered buyer must have a unique endpoint on the UAE Peppol network.

Buyer address line 1

The primary line of the buyer's business address, typically including the street name, building number, or PO Box. Required when an address is provided for the buyer.

Buyer city

The city or municipality of the buyer's business address. Required when a buyer address is included.

Buyer country code

The ISO 3166-1 alpha-2 country code of the buyer's jurisdiction. For UAE buyers this will typically be AE; for foreign buyers this reflects their home country.

Seller tax representative TRN

VAT registration number of the seller's tax representative. Required when the seller uses a fiscal representative for UAE VAT purposes.

Payee name

The name of the party to whom payment should be made when this differs from the seller. Required when the seller instructs the buyer to pay a third-party payee such as a factoring company.

Batch number

The batch or lot number of the goods invoiced on the line, supporting traceability and inventory management for regulated or serialised products.

Invoice line identifier

A unique identifier for the invoice line within this document, typically a sequential number (1, 2, 3…). Allows other documents such as credit notes to reference specific lines.

Invoiced quantity

The quantity of items or services invoiced on this line, expressed as a numeric value. Must be used together with the unit of measure field to be unambiguous.

Invoiced quantity unit of measure

The UN/ECE Recommendation 20 unit of measure code for the invoiced quantity, such as C62 (each), KGM (kilogram), HUR (hour), or MTR (metre).

Invoice line net amount

The net amount of the invoice line after any line-level allowances or charges, but before VAT. Equal to the item net price multiplied by the invoiced quantity, adjusted for line discounts.

Item net price

The net unit price of the item or service on this line, after any item-level discounts. The line net amount is derived from this price multiplied by the invoiced quantity.

Item VAT category code

The VAT category code applicable to the item on this line, using the same UNCL5305 codes as the document-level VAT breakdown. Determines which VAT category the line amount contributes to.

Item VAT rate

The VAT rate percentage applicable to the item on this line. Required for standard-rated and zero-rated items; must match the corresponding document-level VAT category rate.

Item name

The name or description of the goods or services invoiced on this line, as understood between buyer and seller. This is the primary identifier of what is being charged for.

Item description

An extended or supplementary description of the item, providing additional detail beyond the item name. May include specifications, model numbers, or other attributes.

VAT amount in AED (tax accounting currency)

The total VAT amount expressed in UAE Dirhams (AED). Required when the invoice currency differs from AED, ensuring tax amounts are reported in the official tax accounting currency.

VAT category taxable amount

The taxable base amount for a specific VAT category, representing the total value of supplies subject to that VAT rate before tax is applied.

VAT category tax amount

The VAT amount calculated for a specific VAT category, equal to the taxable amount multiplied by the applicable VAT rate.

VAT category code

A code from the UNCL5305 list classifying the VAT treatment of the supplies in this breakdown entry: S (Standard rate), Z (Zero rate), E (Exempt), AE (Reverse charge), O (Out of scope).

VAT category rate

The percentage VAT rate applicable to supplies in this VAT category. Required for standard-rated (currently 5% in the UAE) and zero-rated categories; omitted for exempt and out-of-scope categories.

Line amount payable in AED

The total amount payable for the invoice line expressed in AED. Required to provide a Dirham-denominated view of each line amount regardless of invoice currency.

Invoice total with VAT in AED

The gross total amount payable on the invoice expressed in AED. Required to present the full invoice value in UAE Dirhams regardless of the invoice's base currency.

Sum of line net amounts

The arithmetic sum of all invoice line net amounts before document-level allowances or charges. This subtotal must equal the sum of IBT-131 values across all invoice lines.

Invoice total without VAT

The total amount of the invoice after all document-level allowances and charges but before VAT is added. Represents the taxable base for VAT calculation purposes.

Invoice total VAT amount

The total VAT amount across all VAT categories on the invoice. This should equal the sum of IBT-117 values from all VAT breakdown entries.

Invoice total with VAT

The total amount of the invoice including all VAT. This is the gross payable amount in the invoice currency before deducting any prepaid amounts.

Paid amount

Any amount already paid by the buyer prior to this invoice, such as a deposit or advance payment. Deducted from the invoice total with VAT to arrive at the amount due for payment.

Rounding amount

A small rounding adjustment applied to the amount due for payment to arrive at a round figure. Must be a positive or negative value within the tolerance defined by the specification.

Amount due for payment

The outstanding balance the buyer must pay, calculated as the invoice total with VAT minus any paid amount plus any rounding adjustment. This is the amount the buyer needs to remit.

Customs duty amount

The customs duty amount applicable to the transaction, used in import/export documentation and cross-border supply scenarios.

Customs reference number

The customs declaration or entry identifier associated with the transaction. Required for cross-border supplies where customs formalities apply.

Incoterms

The International Commercial Terms (Incoterms) applicable to the export or cross-border supply, defining responsibilities for shipping, insurance, and import duties.

Contract reference

The identifier of the underlying contract or framework agreement that governs this transaction, enabling the buyer to match the invoice against the originating commercial agreement.

Purchase order reference

The buyer's purchase order number associated with this invoice. Allows automatic three-way matching of the invoice against the purchase order and goods receipt in the buyer's procurement system.

Sales order reference

The seller's internal sales order identifier linked to this invoice, useful for the seller's order fulfilment tracking and reconciliation.

Receiving advice reference

The reference of the goods receipt or receiving advice document confirming that the buyer has accepted delivery of the goods or services invoiced.

Despatch advice reference

The reference of the despatch advice or shipping notification document issued by the seller when goods were dispatched, enabling the buyer to match delivery against this invoice.

Tender or lot reference

The identifier of the tender or procurement lot from which this transaction originated, relevant in public sector and government procurement contexts.

Preceding invoice reference

The invoice number of the original invoice being corrected or credited. Required on all credit notes to establish a clear audit trail linking the correction back to the original transaction.

Supporting document reference

The identifier of a supporting or backing document attached to or referenced by this invoice, such as a timesheet, delivery note, or specification document.

Supporting document URI

A URI (URL or URN) pointing to an external supporting document referenced by this invoice, allowing the buyer or FTA to retrieve additional backup documentation.

Deliver-to party identifier

The identifier of the party receiving the goods in triangular supply or drop-shipment scenarios, where the deliver-to party differs from the buyer.

Deliver-to party name

The name of the ultimate recipient of the goods or services when different from the buyer. Used in triangular supply chains or drop-shipment scenarios.

Actual delivery date

The date on which the goods were actually delivered or the services were actually performed. May differ from the invoice date and can affect VAT point date determination.

Deliver-to city

The city of the delivery location, used when specifying where the goods or services were physically delivered to the deliver-to party.

Payment terms

A free-text description of the payment conditions agreed between buyer and seller, such as 'Net 30 days' or 'Due on receipt', supplementing or clarifying the payment due date.

Payment means type code

A UN/ECE UNTDID 4461 code specifying the method of payment, such as credit transfer (30), direct debit (49), or card payment (48). Guides the buyer on how to remit payment.

Payment account identifier

The bank account identifier (typically IBAN) to which payment should be transferred. Required when the payment means is credit transfer and the seller specifies a receiving bank account.

Document allowance amount

The monetary value of a document-level discount or allowance applied to the entire invoice. Must be a positive number representing the reduction in the invoice total.

Allowance reason

A textual description of the reason for the document-level allowance or discount, such as 'Early payment discount' or 'Volume rebate', for the buyer's records.

Document charge amount

The monetary value of a document-level charge or surcharge added to the invoice total. Represents additional fees such as freight, handling, or insurance applied at document level.