# UAE e-Invoicing | Mandatory Field Research

**Sachin H. Patil · [www.sachinhpatil.com](https://www.sachinhpatil.com)**

Reviewed 26 October 2026. Baseline: MoF Mandatory Fields v1.0 (23 February 2026), PINT-AE Billing 1.0.4 (29 July 2026). This is an original educational guide, not a reproduction of the specification.

## What to use: identity and defaults

- **VAT TRN:** the VAT registration identifier, used for the applicable seller/buyer VAT identity. It is not a trade licence, internal customer number or electronic routing address. Obtain the actual registered value; format alone does not verify registration.
- **TIN:** the 10-digit entity identifier. MoF says it is the first 10 digits of the entity’s Corporate Tax TRN. A Tax Group member must not simply use its representative’s TRN prefix. If an in-scope person is not required to register for Corporate Tax, MoF says it must register with FTA to receive a TIN.
- **Endpoint:** for the covered UAE cases, scheme `0235` qualifies the TIN/predefined routing value. Scheme and identifier are separate fields. An email address is not a substitute.
- **Postal address:** use the correct party’s maintained physical address, split into the specified elements. Seller, buyer and delivery addresses have distinct roles. No universal physical-address placeholder such as `N/A`, `Dubai`, `AE` or `00000` was established by this research. An ERP “default address” must be reviewed for the correct legal party; a software default is not a compliance rule.
- **Tax scheme:** `VAT` accompanies VAT identity. MoF’s commercial checklist also labels VAT as a default, while the current PINT business guidance distinguishes a non-VAT seller TIN under IBT-032. Do not invent a scheme constant or mislabel a non-VAT identifier. Confirm the exact mapping against current validation artefacts and the appointed ASP.

Sources: [MoF mandatory fields](https://mof.gov.ae/wp-content/uploads/2026/02/UAE-Electronic-Invoice-mandatory-fields_V-1.0-23Feb2026.pdf), [PINT party requirements](https://docs.peppol.eu/poac/ae/pint-ae/bis/#_party_information_requirements_in_uae), [seller tax registration identifier](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-032/).

## Prescribed buyer endpoints

| Distinct scenario | Scheme | Value | Treatment |
| --- | --- | --- | --- |
| Normal onboarded UAE buyer | 0235 | Actual buyer TIN | Normal exchange flow |
| Deemed supply | 0235 | 9900000097 | Prescribed C5 reporting case |
| Export, receiver not registered in Peppol | 0235 | 9900000099 | Prescribed C5 reporting case |
| Buyer not subject to UAE e-invoicing regulations | 0235 | 9900000098 | Prescribed C5 reporting case |

PINT §1.5.3 says the prescribed cases need not be exchanged with C3 and should be reported to C5. Missing master data alone does not justify any predefined endpoint. The selector in the companion presents distinct cases; it does not decide precedence for overlapping or unusual scenarios. [Official scenario guidance](https://docs.peppol.eu/poac/ae/pint-ae/bis/#_predefined_endpoint).

## Catalogue boundary

The Tax Invoice catalogue has 51 business fields across 9 invoice controls, 11 seller, 9 buyer, 5 monetary totals, 4 tax-breakdown and 13 line fields. Commercial invoices have 49. Commercial treatment replaces seller VAT identity with the relevant seller tax-registration identity and replaces the buyer tax identifier/scheme pair with buyer legal-registration ID/type; the two AED line-value entries are absent from that commercial baseline.

A MoF checklist status is not interchangeable with XML cardinality. Due date is a notable example: listed by MoF, 0..1 in the PINT semantic model. Conditional groups and business rules can require more information than the base catalogue. The following rows show the MoF Tax Invoice numbering; applicability notes must be read with the current PINT profile.

## Invoice control

| MoF # | Field / term | Meaning | What to use | Example |
| --- | --- | --- | --- | --- |
| 1 | [Invoice number](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-001/) · IBT-001 | Business document identity. | Use the source invoice number; retain uniqueness. | INV-2026-0042 |
| 2 | [Invoice date](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-002/) · IBT-002 | Calendar date of issue. | Use the actual issue date in YYYY-MM-DD format. | 2026-10-26 |
| 3 | [Invoice type code](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-003/) · IBT-003 | Kind of business document. | Select the applicable document code, not a tax rate. | 380 = Tax Invoice; 480 = Commercial Invoice |
| 4 | [Invoice currency code](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-005/) · IBT-005 | Currency of ordinary document amounts. | Use the actual ISO currency code. | AED or USD |
| 5 | [Invoice transaction type code](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/btae-02/) · BTAE-02 | Eight scenario switches. | Derive each bit from the business scenario. | 00000001 = export only |
| 7 | [Business process type](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-023/) · IBT-023 | Processing context for the message. | Use the selected billing profile value. | urn:peppol:bis:billing |
| 8 | [Specification identifier](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-024/) · IBT-024 | Ruleset declared by this document. | Use the exact applicable profile identifier; no wildcard. | urn:peppol:pint:billing-1@ae-1 |

## Payments

| MoF # | Field / term | Meaning | What to use | Example |
| --- | --- | --- | --- | --- |
| 6 | [Payment due date](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-009/) · IBT-009 | Date settlement is due. | Derive from agreed terms; do not default to issue date. | 2026-11-25 |
| 9 | [Payment means type code](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-081/) · IBT-081 | How settlement is expected or made. | Map the actual payment method to the UAE list. | 30 = credit transfer; 10 = cash |

**Payment due date:** MoF lists this field; PINT cardinality is 0..1. Apply payment conditions and current rules.

## Seller identity

| MoF # | Field / term | Meaning | What to use | Example |
| --- | --- | --- | --- | --- |
| 10 | [Seller name](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-027/) · IBT-027 | Identity of the invoicing seller. | Use the correct legal/person name from governed records. | Example Seller LLC |
| 11 | [Seller electronic address](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-034/) · IBT-034 | Electronic sender address. | Use the entity TIN confirmed during onboarding. | 10-digit entity TIN |
| 12 | [Seller electronic identifier](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-034-1/) · IBT-034-1 | Scheme qualifying that endpoint. | Use 0235 for the UAE TIN scheme. | 0235 |
| 13 | [Seller legal registration identifier](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-030/) · IBT-030 | Official registration reference. | Use the actual licence or other approved document identifier. | Actual trade licence number |
| 14 | [Seller legal registration identifier type](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/btae-15/) · BTAE-15 | Kind of registration document. | Choose TL, EID, PAS or CD as applicable. | TL = trade licence |
| 15 | [Seller tax identifier](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-031/) · IBT-031 | Seller VAT registration identity. | Use the verified VAT TRN when VAT registered. | Actual 15-digit VAT TRN |
| 16 | [Seller tax scheme code](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-031-1/) · IBT-031-1 | Meaning of the tax identifier. | Use VAT with a VAT TRN; review non-VAT TIN mapping. | VAT |

**Seller tax identifier:** Commercial baseline uses IBT-032 / TIN where seller has no TRN; do not invent a VAT TRN.

**Seller tax scheme code:** MoF commercial checklist says VAT by default; current PINT guidance distinguishes non-VAT TIN. Resolve with ASP against the published rules.

## Seller postal address

| MoF # | Field / term | Meaning | What to use | Example |
| --- | --- | --- | --- | --- |
| 17 | [Seller address line 1](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-035/) · IBT-035 | Main physical address line. | Use maintained party address information. | Building 12, Example Street |
| 18 | [Seller city](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-037/) · IBT-037 | City, town or locality. | Use the party's actual locality. | Dubai |
| 19 | [Seller country subdivision](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-039/) · IBT-039 | Region, emirate, state or equivalent. | Use the correct subdivision for that address. | Dubai |
| 20 | [Seller country code](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-040/) · IBT-040 | Country of that physical address. | Use ISO 3166-1 alpha-2; AE only for UAE. | AE |

## Buyer identity

| MoF # | Field / term | Meaning | What to use | Example |
| --- | --- | --- | --- | --- |
| 21 | [Buyer name](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-044/) · IBT-044 | Identity of the customer. | Use the actual legal buyer, not a ship-to nickname. | Example Buyer LLC |
| 22 | [Buyer electronic address](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-049/) · IBT-049 | Electronic invoice destination. | Use buyer endpoint or an authorised scenario endpoint. | Buyer TIN or prescribed endpoint |
| 23 | [Buyer electronic identifier](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-049-1/) · IBT-049-1 | Scheme for the receiving endpoint. | Use UAE scheme 0235 for the covered TIN/default scenarios. | 0235 |
| 24 | [Buyer tax identifier](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-048/) · IBT-048 | Buyer VAT registration identity. | Use buyer VAT TRN when registered; never fabricate it. | Actual buyer VAT TRN |
| 25 | [Buyer tax scheme code](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-048-1/) · IBT-048-1 | Scheme describing buyer VAT identity. | Use VAT with the applicable buyer VAT TRN. | VAT |

**Buyer tax identifier:** Commercial baseline substitutes buyer legal registration identifier IBT-047.

**Buyer tax scheme code:** Commercial baseline substitutes buyer legal registration type BTAE-16.

## Buyer postal address

| MoF # | Field / term | Meaning | What to use | Example |
| --- | --- | --- | --- | --- |
| 26 | [Buyer address line 1](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-050/) · IBT-050 | Main physical address line. | Use maintained party address information. | Building 12, Example Street |
| 27 | [Buyer city](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-052/) · IBT-052 | City, town or locality. | Use the party's actual locality. | Dubai |
| 28 | [Buyer country subdivision](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-054/) · IBT-054 | Region, emirate, state or equivalent. | Use the correct subdivision for that address. | Dubai |
| 29 | [Buyer country code](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-055/) · IBT-055 | Country of that physical address. | Use ISO 3166-1 alpha-2; AE only for UAE. | AE |

## Document totals

| MoF # | Field / term | Meaning | What to use | Example |
| --- | --- | --- | --- | --- |
| 30 | [Sum of invoice line net amounts](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-106/) · IBT-106 | Aggregate of line values before tax. | Sum calculated line net amounts. | 1,000.00 |
| 31 | [Invoice total amount without tax](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-109/) · IBT-109 | Invoice value before tax. | Line sum minus document allowances plus charges. | 950.00 after a 50.00 allowance |
| 32 | [Invoice total tax amount](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-110/) · IBT-110 | Aggregate tax on the document. | Sum the tax breakdown amounts. | 47.50 |
| 33 | [Invoice total amount with tax](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-112/) · IBT-112 | Invoice value including tax. | Total excluding tax plus document tax. | 997.50 |
| 34 | [Amount due for payment](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-115/) · IBT-115 | Balance requested from the buyer. | Tax-inclusive total minus paid amount plus rounding. | 797.50 after 200.00 already paid |

## VAT breakdown

| MoF # | Field / term | Meaning | What to use | Example |
| --- | --- | --- | --- | --- |
| 35 | [Tax category taxable amount](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-116/) · IBT-116 | Base for one category/rate bucket. | Aggregate matching lines and document adjustments. | 1,000.00 |
| 36 | [Tax category tax amount](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-117/) · IBT-117 | Tax for that category bucket. | Calculate using the applicable category rules. | 50.00 in an illustrative S / 5% bucket |
| 37 | [Tax category code](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-118/) · IBT-118 | Classification of the tax bucket. | Choose the approved UAE category. | S, Z, E, O, AE; see full list |
| 38 | [Tax category rate](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-119/) · IBT-119 | Percentage for that category. | Use the applicable rate; apply category-specific conditions. | 5 for illustrative standard-rate supply |

## Invoice lines

| MoF # | Field / term | Meaning | What to use | Example |
| --- | --- | --- | --- | --- |
| 39 | [Invoice line identifier](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-126/) · IBT-126 | Identity within this invoice. | Use a unique line reference. | 1 |
| 40 | [Invoiced quantity](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-129/) · IBT-129 | Quantity being billed. | Use billed units, not shipment totals by assumption. | 10 |
| 41 | [Unit of measure code](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-130/) · IBT-130 | Meaning of that quantity. | Map to the applicable UNECE unit code. | C62 = one; KGM = kilogram |
| 42 | [Invoice line net amount](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-131/) · IBT-131 | Line value before tax. | Quantity × net price / base quantity, adjusted at line level. | 450.00 |
| 43 | [Item net price](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-146/) · IBT-146 | Price after item-price discount, before VAT. | Subtract price discount from gross price. | 90.00 |
| 44 | [Item gross price](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-148/) · IBT-148 | Price before item-price discount, before VAT. | Use undiscounted unit/base price; not a VAT-inclusive price. | 100.00 |
| 45 | [Item price base quantity](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-149/) · IBT-149 | Units to which the quoted price applies. | Preserve the pricing basis. | 2 units priced at 90.00 net |
| 46 | [Invoiced item tax category code](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-151/) · IBT-151 | Tax classification of this line. | Map Tax-approved treatment to the UAE category. | S |
| 47 | [Invoiced item tax rate](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-152/) · IBT-152 | Percentage applied to the line. | Use category-consistent rate and conditions. | 5 |
| 48 | [VAT line amount in AED](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/btae-08/) · BTAE-08 | Line VAT expressed in dirhams. | Calculate the required AED tax value. | 22.50 AED |
| 49 | [Invoice line amount in AED](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/btae-10/) · BTAE-10 | Line payable value expressed in dirhams. | Use the applicable PINT-AE AED calculation. | 472.50 AED in the simple example |
| 50 | [Item name](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-153/) · IBT-153 | Short item identity. | Use the actual product/service name. | Maintenance service |
| 51 | [Item description](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-154/) · IBT-154 | Explanation of the billed item. | Describe the actual supply sufficiently. | October planned maintenance |

## Additional and conditional information

These entries extend or replace parts of the baseline. They are not all mandatory in every invoice.

- **[Seller tax registration identifier](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-032/) — IBT-032:** Non-VAT seller tax identity. TIN where seller has no TRN; validate the non-VAT scheme with ASP.
- **[Buyer legal registration identifier](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-047/) — IBT-047:** Buyer registration record. Actual registrar-issued identifier; replaces buyer tax ID in the commercial baseline.
- **[Buyer legal registration identifier type](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/btae-16/) — BTAE-16:** Buyer registration document category. TL / EID / PAS / CD; commercial checklist replaces buyer tax scheme with this.
- **[UUID](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/btae-07/) — BTAE-07:** Globally unique electronic document identity. Define generation at the ASP/interface boundary; not the business invoice number.
- **[Licence issuing authority](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/btae-12/) — BTAE-12 / BTAE-11:** Authority that issued the trade licence. Required by the applicable TL scenario rules; seller / buyer respectively.
- **[Passport issuing country](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/btae-18/) — BTAE-18 / BTAE-19:** Country behind a passport identifier. Apply when the registration type is PAS.
- **[Foreign-currency / AED values](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/btae-20/) — IBT-006 / BTAE-04 / IBT-111 / BTAE-20:** Tax accounting currency, exchange rate, AED VAT total and AED tax-inclusive total. Apply the foreign-currency conditions; do not rename USD amounts as AED.
- **[Paid amount / rounding](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibg-22/) — IBT-113 / IBT-114:** Prepaid money and settlement adjustment. Include actual paid/rounding values in the payable reconciliation.
- **[Exemption / no-tax reasons](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-185/) — IBT-185 / IBT-186:** Reason text and code supporting the treatment. Apply the category-specific conditions; a zero amount alone is not the reason.
- **[Payment account identifier](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/ibt-084/) — IBT-084:** Destination account for credit transfer. Provide the applicable account identifier when that payment group applies.
- **[Preceding invoice / credit-note reason](https://docs.peppol.eu/poac/ae/pint-ae/bis/) — IBT-025 / BTAE-03:** Link to the original and reason for correction. Apply credit-note rules and the volume-discount exception; no negative-invoice shortcut.

## Recommended mapping record

For every applicable term, record the authoritative source, owner, transformation, applicable code list, scenario trigger, target field, validation version and test evidence. This record structure is a recommended implementation control, not an additional statutory field list.

## Source and research limits

The MoF June Guidelines PDF search result returned 404 when opened, so detailed field conclusions rely on the accessible official Mandatory Fields publication and current PINT-AE pages. The broader MoF portal was accessible. No missing-address fallback, universal non-VAT tax-scheme constant or handling precedence for overlapping special endpoint scenarios is asserted. Product-specific ERP/ASP payload schemas are outside this research.

The clips show selected concepts rather than every field simultaneously. The complete field-level companion is the detailed reference. Illustrative arithmetic does not determine VAT treatment; the examples are not submission-ready XML or complete validation.

## Primary sources

- [MOF](https://mof.gov.ae/wp-content/uploads/2026/02/UAE-Electronic-Invoice-mandatory-fields_V-1.0-23Feb2026.pdf)
- [PINT](https://docs.peppol.eu/poac/ae/)
- [BIS](https://docs.peppol.eu/poac/ae/pint-ae/bis/)
- [SEMANTICS](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/semantic-model/)
- [RULES](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/businessrule/)
- [CODES](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/codelist/)
- [PAYMENT](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/codelist/UNCL4461/)
- [UNITS](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/codelist/UNECERec20/)
- [CATEGORIES](https://docs.peppol.eu/poac/ae/pint-ae/trn-invoice/codelist/Aligned-TaxCategoryCodes/)