E-invoicing in the UAE is becoming a full-fledged technological necessity. By July 2026, all VAT-registered B2B and B2G enterprises will have to use structured electronic invoicing. In order to be compliant, businesses must follow certain rules for invoice formats, transmission protocols, and needs from providers.
E-invoice Format in the UAE
The UAE Standard e-Invoice is made in XML format and is based on the PINT AE Data Dictionary, which lists every field, part, and rule. It’s split into several main parts, and each one has its own information:
1. Header of Invoice
The header gives general information about the bill that lets you recognise it:
- “IBT-001” stands for “Invoice Number,” which is a unique number.
- IBT-002 (Invoice Issue Date): given in the format YYYY-MM-DD.
- The IBT-003 code tells us if the paper is a tax invoice, a credit note, or a debit note.
- The IBT-005 currency code follows the rules set by ISO 4217 (for example, AED, USD).
2. Details About the Seller and Buyer
This part proves that both parties are who they say they are:
- Name of the Seller (IBT-027); Name of the Buyer (IBT-044)
- IBT-031 and IBT-048 (TRNs) are Tax Registration Numbers (TRNs) that are needed to get VAT.
- IBT-034 and IBT-049 (Electronic Addresses): places where invoices can be sent
- If you have an Emirates code like DXB or AUH, it’s in IBG-05 or IBG-08.
3. Items on the Queue
There is a different line for each product or service that was provided:
- IBT-153 and IBT-154: describe the thing and its name
- IBT-129 and IBT-146: amount billed and net price per unit
- IBT-151 and IBT-152: tax type and VAT rate that applies
- The goods code is IBT-158, and the service code is BTUAE-17.
4. Breakdown of Taxes
There are facts about VAT that show how the tax is applied:
- Amount that is taxed (IBT-116), or the value before VAT
- IBT-117 (Tax Amount), VAT settled
- There are four types of IBT-118 tax codes: normal, zero-rated, exempt, and reverse charge.
- IBT-119 (Tax Rate): This field tells you what portion of VAT applies to the good or service.
5. Amounts and Payment Information
The summary of all the figures and how to pay:
- IBT-109: Whole amount without VAT
- IBT-110 is the total amount of VAT.
- IBT-112: total amount due, including VAT
- IBT-115 – last amount owed
- IBT-081 (Payment Means Code): For example, a bank payment or a credit card
Types of Fields in UAE E-invoice
There are different types of details that are important on an e-invoice. Some details can’t be changed, some rely on the type of deal, and some can be added to make things clearer. Based on the PINT AE Data Dictionary, the UAE e-Invoicing system divides fields into three groups to make sure they are correct while still allowing for customisation.
1. Fields That Must Be Filled Out
That’s all the important information that a statement needs to have. If you don’t fill in any required fields, the invoice won’t be valid and can’t be redeemed.
For instance:
- bill number (IBT-001)
- Date of invoice (IBT-002)
- TRNs for the buyer and seller (IBT-031 and IBT-048)
- Amount that is taxed (IBT-116)
- Amount of VAT (IBT-117)
- The total amount, which includes VAT (IBT-112)
These fields help business records make sense. So, they need to be added and checked to make sure they are correct.
2. Extra Fields
Even though optional fields aren’t needed to be compliant, they can make the invoice more useful by adding more business or background information. Including them in records and reports often makes them clearer.
For instance:
- Real date of the arrival (IBT-072)
- Things about an item, like the features of a product (IBG-32)
- Country where the goods came from (IBT-159)
Adding these details can help buyers, auditors, or foreign deals where more paperwork makes the deal seem more trustworthy.
3. Fields with Conditions
In some situations, you need to use conditional fields. By default, they are still available, but they have to be done when certain conditions are met. For instance:
- Exchange rate (BTUAE-04): when the bill currency is not AED.
- When you bill for services, use the AED Service Accounting Code (BTUAE-17).
- Type of seller registration identity (BTUAE-15): when a legal registration ID is present
- When multi-currency accounting is used, the tax amount is shown in accounting currency (IBT-111).
These fields make sure that special business situations, like selling goods across borders, billing for services, or dealing in more than one currency, are handled properly without putting compliance at risk.
How To Properly Set Up and Send an E-Invoice?
In the UAE, sending an e-Invoice is more than just filling out forms. You also have to follow the technical rules set out in the PINT AE standard. These rules make sure that there are no mistakes when the invoice is read, checked, and sent between platforms.
1. Use XML To Make Bills
E-invoices must all be sent in XML format so that automated systems can correctly handle the data. Unlike PDF or Word files, XML can be read by machines, which means that every field can be checked. A PDF copy can still be kept by businesses for their own purposes, but only the XML file can be sent.
2. Comply With the Prescribed Schema
The UAE has made a model for e-Invoices that can be used as a guide. It tells you the order in which fields should show up and how they should be organised. The schema includes all parts of the invoice, like the opening, information about the buyer and seller, line items, tax information, totals, and terms of payment.
It also needs certain system identifiers, such as CustomizationID and SpecificationID (IBT-024), to show that the statement follows the rules set by PINT AE.
If any of these necessary parts are missing or not placed properly, the invoice will be rejected during validation. The SpecificationID must always start with urn:peppol:pint:billing-1@ae-1.
3. Use Codes and Forms That Are Standard
All values on an invoice must be in line with worldwide standards so that everyone can understand them. As an example:
- Following the ISO 4217 code list is necessary for currencies like AED and USD.
- Because of ISO 3166-1 Alpha-2, countries like the UAE and Saudi Arabia must be written as AE or SA. Units of measure like bits or litres must also follow this rule.
- Dates should always be put in the format YYYY-MM-DD.
- Amounts must be written as plain numbers with decimals, like $50.00, and can’t have any text or symbols in them.
To group things together, you use HSN codes for goods and SAC codes for services.
4. Employ Logic in Fields
In the PINT AE design, each field has a “cardinality rule” that tells it how many times it should show up on an invoice. In this case,
- 0..1 means it’s optional and can only show up once
- 1..1 Mandatory and means the field must only show up once
- 1..n It’s required and can be repeated more than once
- 0..n means it’s optional but can be used more than once, like when listing several things or tax categories.
To Wrap Things up
E-invoicing in the UAE is a big step towards a more open, efficient, and digital tax system. The e-invoicing requirement is coming up soon, so now is the time to get ready.
You can stay ahead of the game with MadronoAI’s skilled e-invoicing and compliance services. Get in touch with us right away to make sure the move goes smoothly and that you follow all UAE rules.