PINT AE Mandatory Fields: Requirements for UAE E-Invoicing

PINT AE mandatory fields are required for all e-invoices exchanged in the UAE, as specified by the regulatory framework governing e-invoicing. These fields ensure compliance with the Peppol 5-corner model and are defined in Cabinet Decision No. 106 of 2025 and Ministerial Decision No. 244 of 2025.

What is PINT AE?

PINT AE is the standard electronic invoicing format mandated for use in the UAE. It operates on the Peppol 5-corner model, a global framework that enables interoperability between different e-invoicing systems. This format ensures that invoices are structured consistently, allowing seamless exchange between buyers, sellers, and their respective Accredited Service Providers (ASPs).

Mandatory Fields in PINT AE

The regulatory decisions outline specific fields that must be included in all PINT AE invoices. These fields are designed to capture essential transaction details and ensure tax compliance. Key mandatory fields include:

• Invoice Number: A unique identifier for the invoice, assigned by the seller.
• Invoice Issue Date: The date on which the invoice is issued.
• Seller’s VAT Registration Number: The 15-digit VAT ID of the seller, registered with the Federal Tax Authority (FTA).
• Buyer’s VAT Registration Number: The 15-digit VAT ID of the buyer, where applicable (required for VAT-registered entities).
• Description of Goods/Services: A clear and detailed description of the items or services provided.
• Quantity of Goods/Services: The number or volume of items supplied.
• Unit Price: The price per unit of goods or services, excluding tax.
• Total Amount Before Tax: The sum of all line items, excluding tax.
• Tax Amount: The total VAT applied, broken down by tax rate (e.g., 5% standard rate).
• Total Invoice Amount: The total amount payable, including tax.

Regulatory Compliance

Cabinet Decision No. 106 of 2025 and Ministerial Decision No. 244 of 2025 establish the legal basis for PINT AE mandatory fields. Invoices missing any of these fields may be deemed invalid, potentially leading to delays in payment or non-compliance with e-invoicing regulations. Businesses are advised to work with an [Accredited Service Provider (/providers)] to ensure their e-invoicing systems correctly format these fields.

Role of Accredited Service Providers

Accredited Service Providers (ASPs) listed on uaeasp.ae are required to support the PINT AE format and ensure that e-invoices generated through their platforms include all mandatory fields. This reduces the burden on businesses, as ASPs handle the technical implementation of the PINT AE standard.

Next Steps for Businesses

To ensure compliance, businesses should review their current invoicing processes and confirm that their ASP supports PINT AE mandatory fields. For further guidance on implementing PINT AE, refer to our [guide on e-invoicing format compliance (/guides/pint-ae-implementation)].

PINT AE mandatory fields are a critical component of the UAE’s e-invoicing regime, ensuring consistency, transparency, and compliance across all transactions. By adhering to these requirements, businesses can avoid disruptions to their operations and maintain good standing with the FTA.