PINT AE Validation Rules
Whether a UAE e-invoice passes validation comes down to two things: each field's obligation level (is it required?) and the code-list constraints that restrict which values are allowed. Both are set out below.
Based on PINT v1.0.2 (urn:peppol:pint:billing-1@ae-1) and the UAE Ministry of Finance E-Invoicing Guidelines.
Obligation-level rules
Every field is classified by how strictly it must appear. This cardinality is the first validation gate.
Must always be present. A missing mandatory field is a hard validation failure.
Required only when a specific condition is met (see the rules table below).
May be included at the sender's discretion; never causes a validation failure.
The complete list of mandatory fields is on the mandatory fields page.
Conditional field rules
These fields become mandatory when their condition applies. Each description states the rule that triggers the requirement.
Document
5 fields| Code | Field Name | Obligation | Type | Description |
|---|---|---|---|---|
BTAE-03 | Credit note reason code | Conditional | BTAE | A coded rationale for why a credit note is being issued. Required when issuing an electronic Tax Credit Note to explain the correction. |
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-007 | Value added tax point date | Conditional | IBT | 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. |
IBT-009 | Payment due date | Conditional | IBT | 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. |
IBT-010 | Buyer reference | Conditional | IBT | 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. |
BTAE-03Credit 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.
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.
IBT-007Value 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.
IBT-009Payment 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.
IBT-010Buyer 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.
Seller
5 fields| Code | Field Name | Obligation | Type | Description |
|---|---|---|---|---|
BTAE-12 | Seller authority name | Conditional | BTAE | 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. |
BTAE-18 | Seller passport issuing country | Conditional | BTAE | The country that issued the seller's passport, used when a passport is the primary identification document for an unregistered seller. |
IBT-031 | Seller VAT identifier | Conditional | IBT | 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. |
IBT-035 | Seller address line 1 | Conditional | IBT | 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. |
IBT-037 | Seller city | Conditional | IBT | 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. |
BTAE-12Seller 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.
BTAE-18Seller passport issuing country
The country that issued the seller's passport, used when a passport is the primary identification document for an unregistered seller.
IBT-031Seller 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.
IBT-035Seller 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.
IBT-037Seller 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.
Buyer
7 fields| Code | Field Name | Obligation | Type | Description |
|---|---|---|---|---|
BTAE-11 | Buyer authority name | Conditional | BTAE | 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. |
BTAE-16 | Buyer legal registration identifier type | Conditional | BTAE | The classification or type of the buyer's legal registration number, indicating what kind of identifier is being provided. |
BTAE-19 | Buyer passport issuing country | Conditional | BTAE | The country that issued the buyer's passport, used when a passport is the primary identification document for an unregistered buyer. |
IBT-047 | Buyer legal registration identifier | Conditional | IBT | The buyer's legal registration number as issued by the UAE commercial registry or competent authority. Used alongside the buyer identifier type field. |
IBT-048 | Buyer VAT identifier | Conditional | IBT | 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. |
IBT-050 | Buyer address line 1 | Conditional | IBT | 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. |
IBT-052 | Buyer city | Conditional | IBT | The city or municipality of the buyer's business address. Required when a buyer address is included. |
BTAE-11Buyer 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.
BTAE-16Buyer legal registration identifier type
The classification or type of the buyer's legal registration number, indicating what kind of identifier is being provided.
BTAE-19Buyer passport issuing country
The country that issued the buyer's passport, used when a passport is the primary identification document for an unregistered buyer.
IBT-047Buyer 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.
IBT-048Buyer 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.
IBT-050Buyer 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.
IBT-052Buyer city
The city or municipality of the buyer's business address. Required when a buyer address is included.
Payee / Tax rep
2 fields| Code | Field Name | Obligation | Type | Description |
|---|---|---|---|---|
BTAE-01 | Seller tax representative TRN | Conditional | BTAE | VAT registration number of the seller's tax representative. Required when the seller uses a fiscal representative for UAE VAT purposes. |
IBT-059 | Payee name | Conditional | IBT | 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. |
BTAE-01Seller tax representative TRN
VAT registration number of the seller's tax representative. Required when the seller uses a fiscal representative for UAE VAT purposes.
IBT-059Payee 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.
Invoice line
1 field| Code | Field Name | Obligation | Type | Description |
|---|---|---|---|---|
IBT-152 | Item VAT rate | Conditional | IBT | 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. |
IBT-152Item 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.
VAT breakdown
1 field| Code | Field Name | Obligation | Type | Description |
|---|---|---|---|---|
IBT-119 | VAT category rate | Conditional | IBT | 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. |
IBT-119VAT 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.
References
4 fields| Code | Field Name | Obligation | Type | Description |
|---|---|---|---|---|
BTAE-05 | Customs duty amount | Conditional | BTAE | The customs duty amount applicable to the transaction, used in import/export documentation and cross-border supply scenarios. |
BTAE-21 | Customs reference number | Conditional | BTAE | The customs declaration or entry identifier associated with the transaction. Required for cross-border supplies where customs formalities apply. |
BTAE-22 | Incoterms | Conditional | BTAE | The International Commercial Terms (Incoterms) applicable to the export or cross-border supply, defining responsibilities for shipping, insurance, and import duties. |
IBT-025 | Preceding invoice reference | Conditional | IBT | 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. |
BTAE-05Customs duty amount
The customs duty amount applicable to the transaction, used in import/export documentation and cross-border supply scenarios.
BTAE-21Customs reference number
The customs declaration or entry identifier associated with the transaction. Required for cross-border supplies where customs formalities apply.
BTAE-22Incoterms
The International Commercial Terms (Incoterms) applicable to the export or cross-border supply, defining responsibilities for shipping, insurance, and import duties.
IBT-025Preceding 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.
Delivery
1 field| Code | Field Name | Obligation | Type | Description |
|---|---|---|---|---|
BTAE-23 | Deliver-to party identifier | Conditional | BTAE | The identifier of the party receiving the goods in triangular supply or drop-shipment scenarios, where the deliver-to party differs from the buyer. |
BTAE-23Deliver-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.
Payment
1 field| Code | Field Name | Obligation | Type | Description |
|---|---|---|---|---|
IBT-084 | Payment account identifier | Conditional | IBT | 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. |
IBT-084Payment 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.
Allowance / charge
2 fields| Code | Field Name | Obligation | Type | Description |
|---|---|---|---|---|
IBT-092 | Document allowance amount | Conditional | IBT | 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. |
IBT-099 | Document charge amount | Conditional | IBT | 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. |
IBT-092Document 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.
IBT-099Document 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.
Code-list value constraints
Where a field carries a code, its value must come from the allowed list. Using an out-of-list value fails validation.
VAT category codes (IBT-118 / IBT-151)
| Code | Name | Description |
|---|---|---|
S | Standard rate | Supplies subject to the UAE standard VAT rate (currently 5%). A rate (IBT-119) must be provided. |
Z | Zero rate | Zero-rated supplies. A rate of 0% applies; a rate must still be provided. |
E | Exempt | VAT-exempt supplies. No rate is provided for exempt categories. |
AE | Reverse charge | Supplies where the reverse charge mechanism applies and the buyer accounts for VAT. |
O | Out of scope | Supplies outside the scope of UAE VAT. No rate is provided. |
Invoice type codes (IBT-003)
| 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. |
Transaction type codes (BTAE-02)
| Code | Type | Description |
|---|---|---|
10000000 | Free Trade Zone | Supplies involving a UAE Free Trade Zone party as either supplier or recipient. |
01000000 | Deemed Supply | A deemed supply under the UAE VAT regime, such as goods taken for personal use. |
00100000 | Profit Margin Scheme | A supply taxed under the UAE profit margin scheme, where VAT applies only to the profit margin. |
00010000 | Summary Invoice | A consolidated summary invoice covering multiple individual supplies made within a period. |
00001000 | Continuous Supply | A supply of goods or services that spans an extended period, such as utilities or subscriptions. |
00000100 | Disclosed Agent Billing | A supply made through a named intermediary or agent who is disclosed to both parties. |
00000010 | Supply through e-commerce | A supply made through a digital or electronic commerce channel. |
00000001 | Exports | An export transaction. When the receiver is not on Peppol, a predefined endpoint is used for routing. |
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.
The PINT AE file format — UBL 2.1 syntax, specification identifiers, and document types.
Ready to build PINT AE invoices?
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