Understand a UAE e-invoice before it moves.

A UAE VAT-registered business supplies standard-rated services to another UAE business.

Applicability

The baseline B2B transaction is in scope when it is carried out in the course of business and no specific exclusion applies.

Expected handling

Issue an electronic Tax Invoice through the appointed ASP; use each party’s own TIN for UAE routing and retain the VAT TRNs and legal identifiers.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A business supplies a UAE Government Entity in its customer capacity.

Applicability

B2G supplies are in scope. This is distinct from a Government Entity acting as supplier in a sovereign, non-competitive capacity, which may be excluded.

Expected handling

Treat the customer as a Government Entity, retain its own TIN and legal identity, and issue the appropriate electronic Tax or Commercial Invoice through the ASP.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A person conducting business is not registered for VAT but makes a B2B sale.

Applicability

VAT registration status does not determine e-invoicing scope. A non-VAT supplier still falls in scope for its Business Transactions unless excluded.

Expected handling

Obtain an FTA TIN for the e-invoicing participant, issue a Commercial Invoice rather than a Tax Invoice, and confirm the correct non-taxable tax category instead of inventing a TRN.

Simulator result

Review

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A business supplies a natural person acting only as a private consumer.

Applicability

B2C transactions and supplies to or from natural persons who are not in business are outside the mandatory UAE e-invoicing scope.

Expected handling

Continue the applicable VAT/commercial billing process outside the five-corner exchange. Do not create a business TIN or Peppol endpoint for the consumer solely for this transaction.

Simulator result

Out of scope

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A natural person—such as a sole proprietor or freelancer—makes a supply in the course of business to a UAE business.

Applicability

Legal form is not the test. A natural person conducting Business is a Person in scope for B2B/B2G transactions; the same individual acting privately is a consumer and is out of scope.

Expected handling

Onboard the individual business with an ASP, obtain/use the person’s own FTA TIN, use the appropriate legal identifier type such as EID or passport, and issue a Tax Invoice only if VAT requirements are met.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

An otherwise in-scope invoice contains a malformed supplier VAT registration number.

Applicability

The underlying B2B supply is in scope, but the electronic Tax Invoice cannot pass the implemented identifier check.

Expected handling

Correct the TRN from verified master data; it must be 15 digits and align with the supplier TIN. A format pass still does not prove FTA registration.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

Required buyer identity or address information is missing from an in-scope B2B invoice.

Applicability

The transaction remains in scope, but incomplete party data prevents a usable PINT-AE document.

Expected handling

Enrich customer master data before submission; do not substitute placeholder names or addresses in production.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

The buyer electronic address is missing or paired with an unsupported scheme.

Applicability

Routing data is required for the simulated B2B exchange. Scheme and identifier are separate facts.

Expected handling

Use the confirmed Peppol participant identifier and its scheme. For a UAE TIN endpoint, use scheme 0235 and the party’s TIN; verify actual onboarding with the ASP.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A VAT-group member is incorrectly identified using an unresolved or group-level participant identity.

Applicability

Intra-VAT-group Business Transactions are in scope, subject to the published temporary implementation grace period. Every member uses its own TIN, not the representative member’s TIN.

Expected handling

Onboard and identify each legal member separately. Use the first 10 digits of that member’s own TRN and plan for intra-group e-invoicing after the grace period.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

An invoice uses a currency or unit code outside the simulator’s supported subset.

Applicability

Scope is unchanged, but unsupported or invalid code values cannot be safely mapped.

Expected handling

Map source values to the official PINT-AE code lists. Extend the simulator catalogue only after verifying the official code and regression-testing serialization.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A line lacks the item description or price-base data needed for UAE invoice mapping.

Applicability

The underlying transaction is in scope, but mandatory line information is incomplete.

Expected handling

Capture a meaningful item name and description, quantity, unit, price and non-zero price base quantity before submission.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A supplied VAT total has been altered so it no longer reconciles with invoice lines.

Applicability

The transaction is in scope, but arithmetic inconsistency is a blocking data-quality error.

Expected handling

Recalculate from authoritative line data, preserve controlled rounding, and investigate source/ERP mapping rather than overriding the total.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

An in-scope B2B invoice contains a line discount and an additional line charge.

Applicability

Allowances and charges are permitted when correctly represented and assigned the proper VAT treatment.

Expected handling

Record charge indicators, reasons and amounts, calculate line net value as quantity × net price/base quantity minus allowance plus charge, and reconcile totals.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A supply is classified as zero-rated for UAE VAT.

Applicability

Zero rating does not by itself remove a Business Transaction from e-invoicing scope, but the statutory conditions and evidence must be established.

Expected handling

Use the zero-rate category and 0% only after tax review; retain evidence and apply any additional export or sector-specific fields.

Simulator result

Review

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A supply is classified as exempt from UAE VAT.

Applicability

Many exempt Business Transactions still use Commercial Invoices, but exempt financial services specifically excluded by the Ministry are outside mandatory e-invoicing.

Expected handling

Confirm both the VAT exemption and the separate e-invoicing exclusion test. If still in scope, issue a Commercial Invoice with the exempt category and basis.

Simulator result

Review

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

The supply is asserted to be outside the scope of UAE VAT.

Applicability

VAT scope and e-invoicing scope are separate tests. An out-of-scope VAT transaction may still be a Business Transaction requiring a Commercial Invoice.

Expected handling

Document the VAT place-of-supply or statutory basis, then independently decide e-invoicing scope. If in scope, issue a Commercial Invoice using the correct category.

Simulator result

Review

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

An in-scope Tax Invoice is issued in a foreign currency with an AED exchange rate.

Applicability

Foreign invoice currency does not remove the transaction from scope. UAE VAT reporting requires the relevant AED tax view.

Expected handling

Use an approved source and date for the exchange rate, carry document and AED tax currency amounts as required, and reconcile conversions and rounding.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A foreign-currency Tax Invoice lacks the AED conversion evidence used for VAT reporting.

Applicability

The transaction remains in scope, but the invoice cannot be completed safely without the AED rate and converted tax amounts.

Expected handling

Obtain the applicable exchange rate from the controlled tax/accounting process and rerun all AED calculations before submission.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A reduction or correction is linked to a previously issued Tax Invoice.

Applicability

An electronic Tax Credit Note is required when output tax is reduced, including relevant cancellation, refund, price reduction or error cases.

Expected handling

Issue a positive-valued CreditNote document, reference the preceding invoice and state the reason; do not amend an already issued e-invoice in place.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A proposed credit note lacks its preceding invoice reference or correction reason.

Applicability

The correction may be in scope, but the document is incomplete and cannot support the audit trail.

Expected handling

Identify the affected invoice or invoices, record the reason and ensure the credit category matches the original Tax or Commercial Invoice.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A UAE supplier makes an export sale to a foreign business.

Applicability

Exports are in e-invoicing scope when they are Business Transactions, although the VAT treatment and evidence depend on the export conditions. Some specifically excluded financial or airline transactions differ.

Expected handling

Set the export transaction flag, confirm zero-rating evidence where claimed, and use the buyer’s actual Peppol ID or the prescribed 0235:9900000099 endpoint when no Peppol ID exists.

Simulator result

Review

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

The same logical document and unchanged payload are submitted again after an uncertain or repeated request.

Applicability

Retry handling is an operational control for an in-scope document, not a new tax transaction.

Expected handling

Use a stable document identity and idempotency control. Reconcile the earlier status before creating any replacement document.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

The source payload cannot be mapped into the agreed ASP/PINT-AE structure.

Applicability

The Business Transaction is in scope, but the document must not leave Corner 1 until mapping succeeds.

Expected handling

Quarantine the document, correct or enrich source data, regenerate deterministically and retain the failed-attempt audit trail.

Simulator result

Simulated fault

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A sender does not receive a conclusive exchange response within the expected time.

Applicability

A timeout is an unknown state, not proof of rejection or non-delivery.

Expected handling

Query ASP status using the same identity, retry idempotently where agreed, and avoid issuing a duplicate invoice while the original outcome is uncertain.

Simulator result

Simulated fault

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

Invoice delivery succeeds but a Tax Data Document reporting branch fails.

Applicability

Exchange, C2/C3 reporting and their MLS responses are separate states.

Expected handling

Preserve evidence of successful delivery, remediate and retry the failed reporting track through the ASP, and do not misstate the invoice as undelivered.

Simulator result

Simulated fault

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

The buyer rejects the invoice for a business reason after successful technical delivery.

Applicability

Buyer business acceptance is separate from PINT-AE exchange validation and FTA reporting.

Expected handling

Resolve the dispute commercially. If the issued invoice must be reduced or cancelled, issue the appropriate electronic credit note rather than changing delivery history.

Simulator result

Simulated fault

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A utility bills a UAE business for monthly electricity consumption.

Applicability

The recurring supply is an in-scope B2B continuous supply when no exclusion applies.

Expected handling

Use the continuous-supply flag, billing period, service-point/meter references and the correct VAT point and tariff data.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

Electricity and water consumption are billed together to the same business customer.

Applicability

Compatible supplies by the same supplier to the same buyer may share an invoice, with tax categorisation at line level.

Expected handling

Keep distinct units, descriptions, service references and tax facts per line; reconcile each VAT category and document total.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A utility supplies a natural person at a residence in the person’s private capacity.

Applicability

The B2C transaction is outside mandatory e-invoicing even though ordinary VAT invoicing and billing obligations may continue.

Expected handling

Keep the consumer bill outside the five-corner flow and do not fabricate a business endpoint. Reassess if the premises/customer is acting in business.

Simulator result

Out of scope

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A utility charges a business a one-time connection fee.

Applicability

A one-time charge connected with a B2B utility supply is ordinarily a Business Transaction in scope.

Expected handling

Issue the appropriate electronic invoice at the correct tax point and distinguish the one-time service from consumption lines.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A business bill combines recurring consumption and a one-time connection charge.

Applicability

Both charge patterns can be in scope on one document when the same supplier and buyer are involved.

Expected handling

Apply the continuous-supply flag where the invoiced supply includes it, preserve line-level descriptions/tax, and avoid using the flag as a substitute for the billing period.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A utility or collection party bills a customer as a disclosed agent for a municipality or other principal.

Applicability

Agent billing applies only to a disclosed agency. The underlying supplier remains responsible for issuance, and sovereign-activity exclusions must be assessed separately.

Expected handling

Identify the principal and supplier correctly, set the agent flag, confirm contractual authority and tax treatment, and do not present the agent’s own charge as the principal’s supply.

Simulator result

Review

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A document is marked as disclosed-agent billing but the principal is unidentified.

Applicability

Agency treatment cannot be implemented reliably without knowing the supplier/principal and the underlying transaction.

Expected handling

Block submission until principal identity, mandate, supply ownership, endpoint and tax responsibilities are confirmed.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

One utility bill attempts to combine charges belonging to more than one principal/supplier.

Applicability

PINT-AE represents one accounting supplier per invoice. Multiple principals cannot be collapsed into one supplier identity merely for collection convenience.

Expected handling

Separate the supplies into invoices for each principal/supplier unless a legally supported model makes one party the supplier; keep any collector/agent role explicit.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A recurring utility bill has a period end before its start.

Applicability

The supply can be in scope, but the contradictory service period is a blocking source-data error.

Expected handling

Correct the meter/billing period in the source system before calculating the VAT point or issuing the invoice.

Simulator result

Blocked

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

An estimated utility invoice is reduced after an actual meter reading is received.

Applicability

A reduction linked to the original bill is handled through the appropriate electronic credit note.

Expected handling

Reference the estimated invoice, state the actual-reading reason and credit only the supported difference; issue an additional invoice instead if the adjustment increases consideration.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

Consumption is genuinely zero but a fixed monthly charge remains payable.

Applicability

Zero quantity is valid evidence of no measured consumption and should not be treated as missing data.

Expected handling

Retain the zero-consumption line if operationally useful and invoice the fixed charge separately with its own quantity, unit and VAT treatment.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A utility receives money described as a refundable security deposit or an advance payment.

Applicability

The labels are not interchangeable: a genuine refundable security deposit may not be consideration for a supply, while an advance can trigger invoice/VAT consequences.

Expected handling

Classify the receipt from contract facts before invoicing. For a taxable advance, issue/reference the required invoice and use Paid Amount and Preceding Invoice Reference on the final invoice; do not tax a true deposit by default.

Simulator result

Review

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

Compatible EV charging sessions are aggregated for a business customer.

Applicability

B2B charging sessions may be consolidated when supplier, buyer, tax treatment and billing period are compatible.

Expected handling

Preserve session or source references in the billing ledger, report the aggregate quantity and tariff accurately, and keep a clear reconciliation to the invoice line.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A source charging session appears more than once in the billing population.

Applicability

This is a source-event duplicate risk, separate from retrying the same electronic invoice.

Expected handling

Hold the invoice for reconciliation, deduplicate by immutable session identity and retain evidence of the decision before submission.

Simulator result

Review

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

One business customer is billed for utility service at multiple premises.

Applicability

Multiple premises can be represented when the same supplier and buyer are involved and the tax/document treatment is compatible.

Expected handling

Retain service-point references per line and reconcile each location’s readings, billing period and tax facts.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A final move-out reconciliation reduces a previously issued business utility invoice.

Applicability

A supported reduction is documented with an electronic credit note linked to the original invoice.

Expected handling

Reference the final bill, state the meter-reconciliation reason and maintain service-point and reading evidence.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4

A metered utility line uses fractional consumption and a multi-decimal tariff.

Applicability

Fractional source values are normal, but monetary amounts must follow PINT-AE arithmetic and invoice-level rounding rules.

Expected handling

Keep source precision, calculate deterministically, round monetary outputs only at the required stage and reconcile line, VAT-category and document totals.

Simulator result

Pass

Source set

MOF-GUIDE-1.1 · PINT-AE-1.0.4