Technical reference

PINT AE field reference

The UAE e-invoice format, searchable: document type codes, the BTAE-02 transaction flag string, and all 88 fields with their UBL paths and obligations.

UAE document type codes

The invoice type code that identifies a UAE document.

380

Tax Invoice

A UAE tax invoice. Carried in InvoiceTypeCode 380 ('Commercial invoice').

381

Tax Credit Note

A UAE tax credit note. Carried in the credit note's type code 381.

480

Invoice — out of scope for tax

A UAE commercial invoice for transactions outside the scope of VAT (code 480, 'Invoice out of scope of tax').

Credit note — out of scope for tax

A UAE commercial credit note for out-of-scope transactions (code 81, 'Credit note related to goods or services').

Transaction type flags (BTAE-02)

UAE invoices carry an 8-digit flag string in ProfileExecutionID. Each position is 1 if it applies, else 0 — e.g. 10000000 for a Free Trade Zone supply, 00000000 for none.

Transaction type	Flag string	Description
Free Trade Zone	`10000000`	Supplies involving a UAE Free Trade Zone.
Deemed Supply	`01000000`	A deemed supply under the UAE VAT regime. Uses the predefined endpoint.
Profit Margin Scheme	`00100000`	Supply taxed under the profit margin scheme.
Summary Invoice	`00010000`	A summary invoice covering multiple supplies.
Continuous Supply	`00001000`	A continuous supply spanning a period.
Disclosed Agent Billing	`00000100`	Billing through a disclosed agent.
Supply through e-commerce	`00000010`	Supply made through an e-commerce channel.
Exports	`00000001`	Export transaction. When the receiver is not registered on Peppol, uses the predefined endpoint.

All invoice fields

International terms use EN 16931 / PINT identifiers (IBT-xxx); UAE-specific terms use BTAE-xx. Search by code, name, UBL path or description.

UAE-specific only

88 of 88 fields

BTAE-01

Seller tax representative TRN

UAEConditionalPayee / Tax rep

VAT registration of the seller's tax representative.

cac:TaxRepresentativeParty/.../cbc:CompanyID

BTAE-02

Invoice transaction type code

UAEMandatoryDocument

8-digit binary flag string denoting UAE special transaction types (Free Trade Zone, Deemed Supply, Exports, etc.).

cbc:ProfileExecutionID

BTAE-03

Credit note reason code

UAEConditionalDocument

The reason a credit note was issued.

cbc:DescriptionCode

BTAE-05

Customs duty amount

UAEConditionalReferences

Customs duty amount carried as a document description for export/import contexts.

cac:AdditionalDocumentReference/.../cbc:DocumentDescription

BTAE-07

Document UUID

UAEMandatoryDocument

A universally unique identifier for the document.

cbc:UUID

BTAE-08

VAT amount in AED (tax accounting currency)

UAEMandatoryVAT breakdown

The VAT amount expressed in AED.

cac:TaxTotal/cbc:TaxAmount (AED)

BTAE-10

Line amount payable in AED

UAEMandatoryDocument totals

The amount payable in AED per good/service supplied.

cac:InvoiceLine (AED)

BTAE-11

Buyer authority name

UAEConditionalBuyer

The authority that issued the buyer's registration.

cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyName

BTAE-12

Seller authority name

UAEConditionalSeller

The authority that issued the seller's registration.

cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyName

BTAE-15

Seller legal registration identifier type

UAEMandatorySeller

The nature of the seller's registration number.

cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyID

BTAE-16

Buyer legal registration identifier type

UAEConditionalBuyer

The nature of the buyer's registration number.

cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyID

BTAE-18

Seller passport issuing country

UAEConditionalSeller

Issuing country of the seller's passport.

cac:PartyLegalEntity

BTAE-19

Buyer passport issuing country

UAEConditionalBuyer

Issuing country of the buyer's passport.

cac:PartyLegalEntity

BTAE-20

Invoice total with VAT in AED

UAEMandatoryDocument totals

The gross amount payable expressed in AED.

cac:LegalMonetaryTotal (AED)

BTAE-21

Customs reference number

UAEConditionalReferences

Customs declaration reference for export transactions.

cac:AdditionalDocumentReference

BTAE-22

Incoterms

UAEConditionalReferences

The applicable Incoterms for an export transaction.

cac:AdditionalDocumentReference

BTAE-23

Deliver-to party identifier

UAEConditionalDelivery

Identifier of the party goods are delivered to (triangular sales).

cac:Delivery/cac:DeliveryParty

BTAE-24

Batch number

UAEOptionalInvoice line

Goods batch number for traceability.

cac:InvoiceLine/cac:Item

IBT-001

Invoice number

MandatoryDocument

A unique identifier for the invoice assigned by the seller.

cbc:ID

IBT-002

Invoice issue date

MandatoryDocument

The date the invoice was issued.

cbc:IssueDate

IBT-003

Invoice type code

MandatoryDocument

The functional type of the document.

cbc:InvoiceTypeCode

IBT-005

Invoice currency code

MandatoryDocument

The currency of all invoice amounts.

cbc:DocumentCurrencyCode

IBT-006

VAT accounting currency code

ConditionalDocument

The currency used for VAT reporting where it differs from the invoice currency.

cbc:TaxCurrencyCode

IBT-007

Value added tax point date

ConditionalDocument

The date when VAT becomes accountable.

cbc:TaxPointDate

IBT-009

Payment due date

ConditionalDocument

The date by which payment is due.

cbc:DueDate

IBT-010

Buyer reference

ConditionalDocument

An identifier provided by the buyer (e.g. cost centre).

cbc:BuyerReference

IBT-012

Contract reference

OptionalReferences

A reference to the underlying contract.

cac:ContractDocumentReference/cbc:ID

IBT-013

Purchase order reference

OptionalReferences

The buyer's purchase order identifier.

cac:OrderReference/cbc:ID

IBT-014

Sales order reference

OptionalReferences

The seller's sales order identifier.

cac:OrderReference/cbc:SalesOrderID

IBT-015

Receiving advice reference

OptionalReferences

Reference to a receiving advice.

cac:ReceiptDocumentReference/cbc:ID

IBT-016

Despatch advice reference

OptionalReferences

Reference to a despatch advice.

cac:DespatchDocumentReference/cbc:ID

IBT-017

Tender or lot reference

OptionalReferences

Reference to a tender or lot.

cac:OriginatorDocumentReference/cbc:ID

IBT-019

Buyer accounting reference

OptionalDocument

A textual reference to the buyer's accounting.

cbc:AccountingCost

IBT-020

Payment terms

OptionalPayment

Textual description of the payment terms.

cac:PaymentTerms/cbc:Note

IBT-022

Invoice note

OptionalDocument

Free-text note relevant to the invoice.

cbc:Note

IBT-023

Business process type

MandatoryDocument

Identifies the business process context (Peppol billing profile).

cbc:ProfileID

IBT-024

Specification identifier

MandatoryDocument

Identifies the specification the invoice complies with.

cbc:CustomizationID

IBT-025

Preceding invoice reference

ConditionalReferences

Reference to a preceding invoice (e.g. for a credit note).

cac:BillingReference/.../cbc:ID

IBT-027

Seller name (legal)

MandatorySeller

The full registered legal name of the seller.

cac:PartyLegalEntity/cbc:RegistrationName

IBT-028

Seller trading name

OptionalSeller

The seller's trading/business name where different from the legal name.

cac:PartyName/cbc:Name

IBT-030

Seller legal registration identifier

MandatorySeller

The seller's commercial registration number issued in the UAE.

cac:PartyLegalEntity/cbc:CompanyID

IBT-031

Seller VAT identifier

ConditionalSeller

The seller's VAT (TRN) registration number.

cac:PartyTaxScheme/cbc:CompanyID

IBT-033

Seller additional legal information

OptionalSeller

Additional legal information about the seller (e.g. legal form).

cac:PartyLegalEntity/cbc:CompanyLegalForm

IBT-034

Seller electronic address (endpoint)

MandatorySeller

The seller's Peppol participant identifier used for routing.

cac:AccountingSupplierParty/.../cbc:EndpointID

IBT-035

Seller address line 1

ConditionalSeller

Main address line of the seller.

cac:PostalAddress/cbc:StreetName

IBT-037

Seller city

ConditionalSeller

City of the seller's address.

cac:PostalAddress/cbc:CityName

IBT-039

Seller country subdivision

OptionalSeller

Emirate / subdivision of the seller (e.g. DXB, AUH).

cac:PostalAddress/cbc:CountrySubentity

IBT-040

Seller country code

MandatorySeller

Country of the seller.

cac:PostalAddress/cac:Country/cbc:IdentificationCode

IBT-044

Buyer name (legal)

MandatoryBuyer

The full registered legal name of the buyer.

cac:PartyLegalEntity/cbc:RegistrationName

IBT-045

Buyer trading name

OptionalBuyer

The buyer's trading/business name.

cac:PartyName/cbc:Name

IBT-047

Buyer legal registration identifier

ConditionalBuyer

The buyer's commercial registration number issued in the UAE.

cac:PartyLegalEntity/cbc:CompanyID

IBT-048

Buyer VAT identifier

ConditionalBuyer

The buyer's VAT (TRN) registration number.

cac:PartyTaxScheme/cbc:CompanyID

IBT-049

Buyer electronic address (endpoint)

MandatoryBuyer

The buyer's Peppol participant identifier used for delivery.

cac:AccountingCustomerParty/.../cbc:EndpointID

IBT-050

Buyer address line 1

ConditionalBuyer

Main address line of the buyer.

cac:PostalAddress/cbc:StreetName

IBT-052

Buyer city

ConditionalBuyer

City of the buyer's address.

cac:PostalAddress/cbc:CityName

IBT-055

Buyer country code

MandatoryBuyer

Country of the buyer.

cac:PostalAddress/cac:Country/cbc:IdentificationCode

IBT-059

Payee name

ConditionalPayee / Tax rep

The party to whom payment is due where different from the seller.

cac:PayeeParty/.../cbc:Name

IBT-070

Deliver-to party name

OptionalDelivery

Name of the deliver-to party.

cac:Delivery/cac:DeliveryParty/.../cbc:Name

IBT-072

Actual delivery date

OptionalDelivery

The date goods/services were delivered.

cac:Delivery/cbc:ActualDeliveryDate

IBT-077

Deliver-to city

OptionalDelivery

City of the delivery address.

cac:Delivery/.../cbc:CityName

IBT-081

Payment means type code

OptionalPayment

The means of payment (e.g. credit transfer, card).

cac:PaymentMeans/cbc:PaymentMeansCode

IBT-084

Payment account identifier

ConditionalPayment

The account to which payment should be made (e.g. IBAN).

cac:PayeeFinancialAccount/cbc:ID

IBT-092

Document allowance amount

ConditionalAllowance / charge

A discount applied at document level.

cac:AllowanceCharge/cbc:Amount

IBT-097

Allowance reason

OptionalAllowance / charge

The reason for an allowance.

cac:AllowanceCharge/cbc:AllowanceChargeReason

IBT-099

Document charge amount

ConditionalAllowance / charge

A charge applied at document level.

cac:AllowanceCharge/cbc:Amount

IBT-106

Sum of line net amounts

MandatoryDocument totals

Sum of all invoice line net amounts.

cac:LegalMonetaryTotal/cbc:LineExtensionAmount

IBT-109

Invoice total without VAT

MandatoryDocument totals

The total amount of the invoice excluding VAT.

cac:LegalMonetaryTotal/cbc:TaxExclusiveAmount

IBT-110

Invoice total VAT amount

MandatoryDocument totals

The total VAT amount of the invoice.

cac:TaxTotal/cbc:TaxAmount

IBT-112

Invoice total with VAT

MandatoryDocument totals

The total amount of the invoice including VAT.

cac:LegalMonetaryTotal/cbc:TaxInclusiveAmount

IBT-113

Paid amount

OptionalDocument totals

Any amount already paid.

cac:LegalMonetaryTotal/cbc:PrepaidAmount

IBT-114

Rounding amount

OptionalDocument totals

Amount added to round the payable total.

cac:LegalMonetaryTotal/cbc:PayableRoundingAmount

IBT-115

Amount due for payment

MandatoryDocument totals

The outstanding amount to be paid.

cac:LegalMonetaryTotal/cbc:PayableAmount

IBT-116

VAT category taxable amount

MandatoryVAT breakdown

The taxable base for a VAT category.

cac:TaxSubtotal/cbc:TaxableAmount

IBT-117

VAT category tax amount

MandatoryVAT breakdown

The VAT amount for a category.

cac:TaxSubtotal/cbc:TaxAmount

IBT-118

VAT category code

MandatoryVAT breakdown

The VAT category.

cac:TaxCategory/cbc:ID

IBT-119

VAT category rate

ConditionalVAT breakdown

The VAT rate for the category.

cac:TaxCategory/cbc:Percent

IBT-122

Supporting document reference

OptionalReferences

Identifier of a supporting document.

cac:AdditionalDocumentReference/cbc:ID

IBT-124

Supporting document URI

OptionalReferences

A link to an external supporting document.

cac:AdditionalDocumentReference/.../cbc:URI

IBT-126

Invoice line identifier

MandatoryInvoice line

A unique identifier for the invoice line.

cac:InvoiceLine/cbc:ID

IBT-129

Invoiced quantity

MandatoryInvoice line

The quantity of items invoiced on the line.

cac:InvoiceLine/cbc:InvoicedQuantity

IBT-130

Invoiced quantity unit of measure

MandatoryInvoice line

The unit of measure for the invoiced quantity.

cac:InvoiceLine/cbc:InvoicedQuantity/@unitCode

IBT-131

Invoice line net amount

MandatoryInvoice line

The net amount of the invoice line, after line discounts, before VAT.

cac:InvoiceLine/cbc:LineExtensionAmount

IBT-146

Item net price

MandatoryInvoice line

The net unit price of the item.

cac:Price/cbc:PriceAmount

IBT-151

Item VAT category code

MandatoryInvoice line

The VAT category that applies to the line item.

cac:Item/cac:ClassifiedTaxCategory/cbc:ID

IBT-152

Item VAT rate

ConditionalInvoice line

The VAT rate that applies to the line item.

cac:Item/cac:ClassifiedTaxCategory/cbc:Percent

IBT-153

Item name

MandatoryInvoice line

The name of the item invoiced on the line.

cac:Item/cbc:Name

IBT-154

Item description

OptionalInvoice line

A description of the item.

cac:Item/cbc:Description

IBT-168

Invoice issue time

OptionalDocument

The time the invoice was issued.

cbc:IssueTime

Source: Peppol International (PINT) model for Billing, UAE specialisation — PINT AE v1.0.2 (urn:peppol:pint:billing-1@ae-1), published 2025-07-30. Obligations and conditions follow the model and UAE business rules; always validate against the current official MoF / Peppol specification before relying on any field.