PINT AE / PINT Format UAE
The PINT AE format is the UAE profile of Peppol's international invoice standard. It is an OASIS UBL 2.1 XML document identified by a fixed specification identifier and shaped by a handful of header fields — described below.
Based on PINT v1.0.2 (urn:peppol:pint:billing-1@ae-1).
The format at a glance
- Specification version
- PINT v1.0.2
- Customization ID
- urn:peppol:pint:billing-1@ae-1
- Syntax
- OASIS UBL 2.1
- Tax accounting currency
- AED
- Standard VAT rate
- 5%
The document is carried over the Peppol network in the four-corner model: the specification identifier (IBT-024) and business process (IBT-023) tell the receiver how to interpret and validate the file.
Header fields that define the format
These document-level fields declare which specification a file conforms to and how it should be processed. Get them wrong and the document is rejected before any line is read.
Document
7 fields| Code | Field Name | Obligation | Type | Description |
|---|---|---|---|---|
IBT-024 | Specification identifier | Mandatory | IBT | 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. |
IBT-023 | Business process type | Mandatory | IBT | 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. |
IBT-003 | Invoice type code | Mandatory | IBT | 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). |
BTAE-07 | Document UUID | Mandatory | BTAE | A universally unique identifier (UUID) assigned to the electronic document. Ensures global uniqueness of every invoice or credit note exchanged on the Peppol network. |
BTAE-02 | Invoice transaction type code | Mandatory | BTAE | 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. |
IBT-005 | Invoice currency code | Mandatory | IBT | 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. |
IBT-006 | VAT accounting currency code | Conditional | IBT | 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. |
IBT-024Specification 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.
IBT-023Business 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.
IBT-003Invoice 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).
BTAE-07Document 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.
BTAE-02Invoice 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.
IBT-005Invoice 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.
IBT-006VAT 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.
Document types in the format
The IBT-003 invoice type code selects which kind of document the file represents.
| Code | Name | Description |
|---|---|---|
380 | Tax Invoice | A UAE tax invoice for standard B2B/B2G supplies. This is the most common document type for VAT-registered sellers. |
381 | Tax Credit Note | A credit note correcting or reversing a previously issued UAE tax invoice. Must reference the original invoice via IBT-025. |
480 | Invoice — out of scope for tax | A commercial invoice for supplies that are outside the scope of UAE VAT, such as supplies made by non-VAT-registered businesses. |
81 | Credit note — out of scope for tax | A credit note for non-taxable supplies, correcting a previously issued out-of-scope invoice. |
See the format in action
Hand-authored, well-formed UBL 2.1 examples for the UAE PINT AE profile. Values are illustrative — use them to see how the fields fit together in a real document.
A complete UBL 2.1 tax invoice with two lines, 5% VAT and UAE-specific BTAE fields — every value annotated with its glossary field reference.
A credit note that corrects the sample invoice — showing the preceding-invoice reference (IBT-025) and credit note reason (BTAE-03).
For the full list of fields the format can carry, see the PINT AE data dictionary, and for the rules that govern them, the validation rules.
Related PINT AE references
The full searchable data dictionary — all 88 PINT AE fields with filters.
Every PINT AE invoice field, grouped and defined — the complete reference table.
Only the fields you must populate for a valid UAE tax invoice.
Obligation levels and code-list constraints that determine validity.
Ready to build PINT AE invoices?
Nazm handles every field — mandatory, conditional, and UAE-specific — so you don't have to map the specification yourself.