What Is PINT-AE? The UAE's Official E-Invoicing Specification Explained

PINT-AE (Peppol International UAE) is the official electronic invoice format mandated by the UAE Ministry of Finance for all B2B and B2G transactions. Every business that issues or receives e-invoices in the UAE must follow this XML specification.

What PINT-AE Actually Is

PINT-AE is a UAE-specific version of the global Peppol BIS Billing 3.0 model, built on UBL 2.1 (Universal Business Language). It defines exactly how invoice data must be structured, including:

• The order of fields in the XML file
• The names of each XML tag
• Which fields are mandatory, optional, or conditional
• Data validation rules

This standardization ensures that systems across the UAE and other countries can communicate accurately and automatically.

The PINT-AE XML Structure

A PINT-AE invoice is organized into five main sections:

1. Invoice Header

Key information about the invoice itself:

• IBT-001 — Invoice Number (unique identifier)
• IBT-002 — Invoice Issue Date (YYYY-MM-DD format)
• IBT-003 — Invoice Type Code (tax invoice, credit note, or debit note)
• IBT-005 — Invoice Currency Code (e.g., AED or USD)

2. Seller and Buyer Details

Information about both trading partners:

• IBT-027 / IBT-044 — Seller and Buyer Names
• IBT-031 / IBT-048 — Seller and Buyer Tax Registration Numbers (TRN)
• IBT-034 / IBT-049 — Electronic Addresses for digital delivery
• IBG-05 / IBG-08 — Postal Addresses (including Emirates codes like DXB or AUH)

3. Line Items

Each good or service appears as a separate item:

• IBT-153 / IBT-154 — Item Name and Description
• IBT-129 / IBT-146 — Quantity and Unit Price
• IBT-151 / IBT-152 — Tax Category and Rate
• IBT-158 — HSN Code (for goods)
• BTUAE-17 — SAC Code (for services)

4. Tax Breakdown

Shows how VAT is applied:

• IBT-116 — Taxable Amount (before VAT)
• IBT-117 — Tax Amount (VAT charged)
• IBT-118 — Tax Category (Standard, Zero-Rated, Exempt, Reverse Charge)
• IBT-119 — Tax Rate (percentage, e.g., 5%)

5. Totals and Payment Details

Summary of the invoice:

• IBT-109 — Invoice Total Without Tax
• IBT-110 — Total Tax Amount
• IBT-112 — Invoice Total with Tax
• IBT-115 — Amount Due for Payment
• IBT-081 — Payment Type (bank transfer, card, etc.)

Field Types: Mandatory, Optional, Conditional

Every field in the PINT-AE XML has a rule:

• Mandatory (M) — Must always be present
• Optional (O) — May be included if relevant
• Conditional (C) — Required only under specific circumstances

For example, the seller TRN is always mandatory, but a purchase order reference is conditional (required only if the buyer provided one).

UAE-Specific Requirements

PINT-AE includes customizations for UAE regulations:

1. Bilingual rendering — Line items must display in both Arabic and English
2. TRN validation — Both seller and buyer TRNs are validated against the FTA registry
3. UAE tax rules — Tax categories align with UAE VAT regulations (Standard 5%, Zero-Rated, Exempt, Reverse Charge)
4. Emirates codes — Postal addresses use standard Emirates abbreviations (DXB, AUH, SHJ, etc.)

How to Generate PINT-AE Invoices

You have two options:

1. Native support — Your accounting software exports PINT-AE XML directly. Check with your software provider for PINT-AE compatibility.

2. ASP integration — Your software exports data in a standard format (CSV, JSON, or XML), and an Accredited Service Provider transforms it into PINT-AE before submission to the FTA.

TrustBill integrates with Tally, Zoho Books, QuickBooks, SAP, and other systems to generate PINT-AE compliant invoices without changing your existing workflow.

Start free with 50 invoices — no card required.