Pick the scenario closest to yours — export, credit note, retail, construction — and the grid shows exactly which of the 130 FTA catalog fields become mandatory, which are conditional (and on what condition), and which are optional.
M Mandatory — always required on every invoice
CM Conditional — required only when its condition is true
O Optional — send when relevant to the business case
Your scenario
Domestic B2B Standard 5% invoice to a UAE business, AED, bank transfer Retail / B2C Sale to an individual — no buyer TRN, card payment Export (zero-rated) Goods/services to a non-UAE buyer, foreign currency Reverse charge RCM supply — e.g. designated-zone or hydrocarbons Credit note 381 against a prior invoice (goods returned) Credit note — volume discount Same credit note but reason VD — refs not needed Free-zone supply Designated-zone transaction type flag Construction / milestone Contract billing — custom frequency, goods + services Charges & discounts Invoice-level charges, allowances and line attributes
52 required · 38 conditional but not triggered · 40 optional
All fields Required only
Invoice header
Invoice Number Invoice Issue Date Invoice Type Code Invoice Transaction Type Code Invoice Currency Code Currency Exchange Rate doc.taxAccountingCurrency Credit Note Reason Code Preceding Invoice Reference Preceding Invoice Issue Date
Contract & period
Frequency Of Billing Invoicing Period Start Date Invoicing Period End Date Contract Reference Contract Value Invoice Note Principle Id other.customsReferenceNumber other.incoterms other.tenderOrLotReference other.receivingAdviceReference
Seller (you)
Seller Name Seller Trading Name Seller Legal Registration Identifier Seller Legal Registration Identifier Type Seller Authority Name Seller Passport Issuing Country Code Seller VAT Identifier (TRN) Seller Tax Registration Identifier (TIN) Seller Electronic Address(PEPPOL Id) Seller Electronic Address Scheme Identifier Seller Address Line 1 Seller Address Line 2 Seller City Seller Post Code Seller Country Subdivision seller.address.countrySubdivision Seller Country Code Seller Mail Id Seller Contact No
Buyer
Buyer Name Buyer Trading Name Buyer Identifier Buyer Scheme Identifier Buyer Legal Registration Identifier Buyer Legal Registration Identifier Type Buyer Authority Name Buyer Passport Issuing Country Code Buyer VAT Identifier buyer.tin Buyer Electronic Address Scheme Identifier Buyer Electronic Address(PEPPOL ID) Beneficiary Id Buyer Address Line 1 Buyer Address Line 2 Buyer City Buyer Post Code Buyer Country Subdivision buyer.address.countrySubdivision Buyer Country Code Buyer Mail Id Buyer Contact No
Delivery
Deliver To Party Name Deliver To Location Identifier Delivery To Location Scheme Identifier Actual Delivery Date Deliver To Address Line 1 Deliver To Address Line 2 Deliver To Address Line 3 Deliver To City Deliver To Post Code Deliver To Country Sub-Division Deliver To Country Code
Line items
Invoice Line Identifier Item Type Type of Goods or Services Subject to RCM Item Standard Identifier Item Classification Identifier Item Classification Scheme Identifier Service Accounting Code Item Name Item Description Item Price Base Quantity Item Gross Price Item Price Discount Item Net Price Invoiced Quantity Invoiced Quantity Unit Of Measure Code Invoice Line Charge Amount Invoice Line charge reason Invoice Line Allowance Amount Invoice Line Allowance reason Invoice Line Net Amount Invoiced item tax Category Invoiced item tax rate Invoice Line Amount In AED VAT line amount VAT Line Amount In AED Tax Exemption Reason Text Tax Exemption Reason Code Item Country Of Origin Item Attribute Name Item Attribute Value
Payment
Payment Means Type Code Payment Account Identifier Scheme Identifier Payment Account Name Payment Service Provider Identifier Payment Card Primary Account Number Card Holder Name Network ID Payment Due Date
Totals
Sum of Invoice Line Net Amount Charges on Document Level Document Level Charge VAT Category Charges on Document Level reason Document Level Charge VAT Rate Document Level Charge VAT Exemption Reason Allowances On Document Level Document Level Allowance VAT Category Allowances On Document Level reason Document Level Allowance VAT Rate Document Level Allowance VAT Exemption Reason Invoice Total Amount Without Tax Invoice Total Tax Amount Invoice Total Amount With Tax Paid Amount Rounding Amount Amount Due For Payment Invoice Total Tax Amount In Tax Accounting Currency
Conditional fields activated by this scenario — 14
Seller Legal Registration Identifier
Seller Electronic Address Scheme Identifier = 0235
Seller Legal Registration Identifier Type
Seller Electronic Address Scheme Identifier = 0235
Seller Authority Name
Seller Legal Registration Identifier Type = Commercial / Trade license
Seller VAT Identifier (TRN)
not Invoice Type Code not is one of Out-of-scope (480) Credit note — goods/services (81)
Seller Country Subdivision
Seller Country Code = AE
Buyer Legal Registration Identifier
not Buyer Identifier is not provided
Buyer Legal Registration Identifier Type
Buyer Legal Registration Identifier is provided
Buyer Authority Name
Buyer Legal Registration Identifier Type = Commercial / Trade license
Buyer Country Subdivision
Buyer Country Code = AE
Service Accounting Code
Item Type is one of services both
Payment Means Type Code
not Invoice Type Code is one of Credit note (381) Credit note — goods/services (81) Self-billed credit note (261) or Invoice Transaction Type Code = DEEMED_SUPPLY
Payment Account Identifier
Payment Means Type Code = Credit transfer
Scheme Identifier
Payment Account Identifier is provided
Payment Due Date
Amount Due For Payment > 0
Full field list — same data, reference view Document10 fields Invoice Number
doc.invoiceNumber · IBT-001
M Always
Required Invoice Issue Date
doc.issueDate · IBT-002
M Always
Required Invoice Type Code
doc.documentType · IBT-003
M Always
Required Invoice Transaction Type Code
doc.transactionTypeCode · IBT-004
M Always
Required Invoice Currency Code
doc.currencyCode · IBT-005
M Always
Required Currency Exchange Rate
doc.currencyExchangeRate · IBT-006
CM Required when: Invoice Currency Code ≠ AED
Not required here doc.taxAccountingCurrency
doc.taxAccountingCurrency · IBT-007
CM Required when: Invoice Currency Code ≠ AED
Not required here Credit Note Reason Code
doc.creditNoteReasonCode · IBT-008
CM Required when: Invoice Type Code is one of Credit note (381) Credit note — goods/services (81) Self-billed credit note (261)
Not required here Preceding Invoice Reference
doc.precedingInvoiceNumber · IBT-009
CM Required when: Invoice Type Code is one of Credit note (381) Credit note — goods/services (81) Self-billed credit note (261) and Credit Note Reason Code ≠ Volume discount
Not required here Preceding Invoice Issue Date
doc.precedingInvoiceIssueDate · IBT-010
CM Required when: Invoice Type Code is one of Credit note (381) Credit note — goods/services (81) Self-billed credit note (261) and Credit Note Reason Code ≠ Volume discount
Not required here Contract & billing period11 fields Frequency Of Billing
other.frequencyOfBilling · IBT-011
O Optional
Optional Invoicing Period Start Date
other.invoicingPeriodStartDate · IBT-012
CM Required when: Invoice Transaction Type Code = SUMMARY
Not required here Invoicing Period End Date
other.invoicingPeriodEndDate · IBT-013
CM Required when: Invoice Transaction Type Code = SUMMARY
Not required here Contract Reference
other.contractReference · IBT-014
O Optional
Optional Contract Value
other.contractValue · IBT-015
O Optional
Optional Invoice Note
other.invoiceNote · IBT-016
CM Required when: Frequency Of Billing = other
Not required here Principle Id
other.principleId · IBT-017
CM Required when: Invoice Transaction Type Code = DISCLOSED_AGENT
Not required here other.customsReferenceNumber
other.customsReferenceNumber · IBT-200
O Optional
Optional other.incoterms
other.incoterms · IBT-201
O Optional
Optional other.tenderOrLotReference
other.tenderOrLotReference · IBT-203
O Optional
Optional other.receivingAdviceReference
other.receivingAdviceReference · IBT-204
O Optional
Optional Seller19 fields Seller Name
seller.name · IBT-018
M Always
Required Seller Trading Name
seller.tradingName · IBT-019
O Optional
Optional Seller Legal Registration Identifier
seller.tradeLicenseNumber · IBT-020
CM Required when: Seller Electronic Address Scheme Identifier = 0235
Required in this scenario Seller Legal Registration Identifier Type
seller.legalRegistrationType · IBT-021
CM Required when: Seller Electronic Address Scheme Identifier = 0235
Required in this scenario Seller Authority Name
seller.authorityName · IBT-022
CM Required when: Seller Legal Registration Identifier Type = Commercial / Trade license
Required in this scenario Seller Passport Issuing Country Code
seller.passportIssuingCountry · IBT-023
CM Required when: Seller Legal Registration Identifier Type = Passport
Not required here Seller VAT Identifier (TRN)
seller.trn · IBT-024
CM Required when: not Invoice Type Code not is one of Out-of-scope (480) Credit note — goods/services (81)
Required in this scenario Seller Tax Registration Identifier (TIN)
seller.tin · IBT-025
CM Required when: not Seller VAT Identifier (TRN) is not provided
Not required here Seller Electronic Address(PEPPOL Id)
seller.electronicAddress · IBT-026
M Always
Required Seller Electronic Address Scheme Identifier
seller.electronicAddressSchemeId · IBT-027
M Always
Required Seller Address Line 1
seller.address.line1 · IBT-028
M Always
Required Seller Address Line 2
seller.address.line2 · IBT-029
O Optional
Optional Seller City
seller.address.city · IBT-030
M Always
Required Seller Post Code
seller.address.postalCode · IBT-031
O Optional
Optional Seller Country Subdivision
seller.address.state · IBT-032
CM Required when: Seller Country Code = AE
Required in this scenario seller.address.countrySubdivision
seller.address.countrySubdivision · IBT-032
CM Required when: Seller Country Code ≠ AE
Not required here Seller Country Code
seller.address.countryCode · IBT-033
M Always
Required Seller Mail Id
seller.email · IBT-034
O Optional
Optional Seller Contact No
seller.phone · IBT-035
O Optional
Optional Buyer22 fields Buyer Name
buyer.name · IBT-036
M Always
Required Buyer Trading Name
buyer.tradingName · IBT-037
O Optional
Optional Buyer Identifier
buyer.identifier · IBT-038
CM Required when: not Buyer Legal Registration Identifier is not provided
Not required here Buyer Scheme Identifier
buyer.schemeIdentifier · IBT-039
CM Required when: Buyer Identifier is provided
Not required here Buyer Legal Registration Identifier
buyer.tradeLicenseNumber · IBT-040
CM Required when: not Buyer Identifier is not provided
Required in this scenario Buyer Legal Registration Identifier Type
buyer.legalRegistrationType · IBT-041
CM Required when: Buyer Legal Registration Identifier is provided
Required in this scenario Buyer Authority Name
buyer.authorityName · IBT-042
CM Required when: Buyer Legal Registration Identifier Type = Commercial / Trade license
Required in this scenario Buyer Passport Issuing Country Code
buyer.passportIssuingCountry · IBT-043
CM Required when: Buyer Legal Registration Identifier Type = Passport
Not required here Buyer VAT Identifier
buyer.trn · IBT-044
M Always
Required buyer.tin
buyer.tin · IBT-044
CM Required when: not Buyer VAT Identifier is not provided
Not required here Buyer Electronic Address Scheme Identifier
buyer.electronicAddressSchemeId · IBT-045
M Always
Required Buyer Electronic Address(PEPPOL ID)
buyer.electronicAddress · IBT-046
M Always
Required Beneficiary Id
buyer.beneficiaryId · IBT-047
CM Required when: Invoice Transaction Type Code = FREE_ZONE
Not required here Buyer Address Line 1
buyer.address.line1 · IBT-048
M Always
Required Buyer Address Line 2
buyer.address.line2 · IBT-048
O Optional
Optional Buyer City
buyer.address.city · IBT-049
M Always
Required Buyer Post Code
buyer.address.postalCode · IBT-050
O Optional
Optional Buyer Country Subdivision
buyer.address.state · IBT-051
CM Required when: Buyer Country Code = AE
Required in this scenario buyer.address.countrySubdivision
buyer.address.countrySubdivision · IBT-051
CM Required when: Buyer Country Code ≠ AE
Not required here Buyer Country Code
buyer.address.countryCode · IBT-052
M Always
Required Buyer Mail Id
buyer.email · IBT-053
O Optional
Optional Buyer Contact No
buyer.phone · IBT-054
O Optional
Optional Delivery11 fields Deliver To Party Name
delivery.partyName · IBT-055
O Optional
Optional Deliver To Location Identifier
delivery.locationIdentifier · IBT-056
O Optional
Optional Delivery To Location Scheme Identifier
delivery.locationSchemeIdentifier · IBT-057
O Optional
Optional Actual Delivery Date
delivery.actualDate · IBT-058
O Optional
Optional Deliver To Address Line 1
delivery.addressLine1 · IBT-059
O Optional
Optional Deliver To Address Line 2
delivery.addressLine2 · IBT-060
O Optional
Optional Deliver To Address Line 3
delivery.addressLine3 · IBT-061
O Optional
Optional Deliver To City
delivery.city · IBT-062
O Optional
Optional Deliver To Post Code
delivery.postalCode · IBT-063
O Optional
Optional Deliver To Country Sub-Division
delivery.countrySubdivision · IBT-064
O Optional
Optional Deliver To Country Code
delivery.countryCode · IBT-065
O Optional
Optional Line items30 fields Invoice Line Identifier
line.lineIdentifier · IBT-066
M Always
Required Item Type
line.itemType · IBT-067
M Always
Required Type of Goods or Services Subject to RCM
line.rcmCommodityCode · IBT-068
O Optional
Optional Item Standard Identifier
line.standardIdentifier · IBT-069
CM Required when: Invoiced item tax Category is one of RCM — designated zone RCM — electronic devices RCM — gold & diamonds RCM — crude/refined oil RCM — natural gas RCM — pure hydrocarbons
Not required here Item Classification Identifier
line.classificationIdentifier · IBT-070
CM Required when: Item Type is one of goods both
Not required here Item Classification Scheme Identifier
line.classificationScheme · IBT-070
O Optional
Optional Service Accounting Code
line.serviceAccountingCode · IBT-071
CM Required when: Item Type is one of services both
Required in this scenario Item Name
line.name · IBT-072
M Always
Required Item Description
line.description · IBT-073
M Always
Required Item Price Base Quantity
line.priceBaseQuantity · IBT-074
M Always
Required Item Gross Price
line.grossPrice · IBT-075
M Always
Required Item Price Discount
line.priceDiscount · IBT-076
O Optional
Optional Item Net Price
line.netPrice · IBT-077
M Always
Required Invoiced Quantity
line.quantity · IBT-078
M Always
Required Invoiced Quantity Unit Of Measure Code
line.unitOfMeasureCode · IBT-079
M Always
Required Invoice Line Charge Amount
line.chargeAmount · IBT-080
O Optional
Optional Invoice Line charge reason
line.chargeReason · IBT-080
CM Required when: Invoice Line Charge Amount is provided
Not required here Invoice Line Allowance Amount
line.allowanceAmount · IBT-081
O Optional
Optional Invoice Line Allowance reason
line.allowanceReason · IBT-081
CM Required when: Invoice Line Allowance Amount is provided
Not required here Invoice Line Net Amount
line.netAmount · IBT-082
M Always
Required Invoiced item tax Category
line.taxCategory · IBT-083
M Always
Required Invoiced item tax rate
line.taxRate · IBT-084
M Always
Required Invoice Line Amount In AED
line.lineAmountInAed · IBT-085
M Always
Required VAT line amount
line.vatLineAmount · IBT-086
M Always
Required VAT Line Amount In AED
line.vatLineAmountInAed · IBT-086
M Always
Required Tax Exemption Reason Text
line.taxExemptionReasonText · IBT-087
CM Required when: Invoice Transaction Type Code = EXEMPT
Not required here Tax Exemption Reason Code
line.taxExemptionReasonCode · IBT-088
CM Required when: Invoice Transaction Type Code = EXEMPT
Not required here Item Country Of Origin
line.countryOfOrigin · IBT-089
O Optional
Optional Item Attribute Name
line.attributeName · IBT-090
CM Required when: Item Attribute Value is provided
Not required here Item Attribute Value
line.attributeValue · IBT-091
CM Required when: Item Attribute Name is provided
Not required here Totals18 fields Sum of Invoice Line Net Amount
totals.sumLineNetAmount · IBT-092
M Always
Required Charges on Document Level
totals.docCharges · IBT-093
O Optional
Optional Document Level Charge VAT Category
totals.docChargesVatCategory · IBT-094
CM Required when: Charges on Document Level is provided
Not required here Charges on Document Level reason
totals.docChargesReason · IBT-094
CM Required when: Charges on Document Level is provided
Not required here Document Level Charge VAT Rate
totals.docChargesVatRate · IBT-095
CM Required when: Charges on Document Level is provided
Not required here Document Level Charge VAT Exemption Reason
totals.docChargesVatExemptReason · IBT-096
CM Required when: Document Level Charge VAT Category = Exempt from tax
Not required here Allowances On Document Level
totals.docAllowances · IBT-097
O Optional
Optional Document Level Allowance VAT Category
totals.docAllowancesVatCategory · IBT-098
CM Required when: Allowances On Document Level is provided
Not required here Allowances On Document Level reason
totals.docAllowancesReason · IBT-098
CM Required when: Allowances On Document Level is provided
Not required here Document Level Allowance VAT Rate
totals.docAllowancesVatRate · IBT-099
CM Required when: Allowances On Document Level is provided
Not required here Document Level Allowance VAT Exemption Reason
totals.docAllowancesVatExemptReason · IBT-100
CM Required when: Document Level Allowance VAT Category = Exempt from tax
Not required here Invoice Total Amount Without Tax
totals.totalWithoutTax · IBT-101
M Always
Required Invoice Total Tax Amount
totals.totalTax · IBT-102
M Always
Required Invoice Total Amount With Tax
totals.totalWithTax · IBT-103
M Always
Required Paid Amount
totals.paidAmount · IBT-104
O Optional
Optional Rounding Amount
totals.roundingAmount · IBT-105
O Optional
Optional Amount Due For Payment
totals.amountDue · IBT-106
M Always
Required Invoice Total Tax Amount In Tax Accounting Currency
totals.totalTaxInAccountingCurrency · IBT-107
CM Required when: Invoice Currency Code ≠ AED
Not required here Payment9 fields Payment Means Type Code
payment.meansTypeCode · IBT-108
CM Required when: not Invoice Type Code is one of Credit note (381) Credit note — goods/services (81) Self-billed credit note (261) or Invoice Transaction Type Code = DEEMED_SUPPLY
Required in this scenario Payment Account Identifier
payment.accountIdentifier · IBT-109
CM Required when: Payment Means Type Code = Credit transfer
Required in this scenario Scheme Identifier
payment.schemeIdentifier · IBT-110
CM Required when: Payment Account Identifier is provided
Required in this scenario Payment Account Name
payment.accountName · IBT-111
O Optional
Optional Payment Service Provider Identifier
payment.serviceProviderIdentifier · IBT-112
O Optional
Optional Payment Card Primary Account Number
payment.cardPrimaryAccountNumber · IBT-113
CM Required when: Payment Means Type Code is one of Credit card Debit card
Not required here Card Holder Name
payment.cardHolderName · IBT-113
CM Required when: Payment Means Type Code is one of Credit card Debit card
Not required here Network ID
payment.networkId · IBT-113
CM Required when: Payment Means Type Code is one of Credit card Debit card
Not required here Payment Due Date
payment.dueDate · IBT-114
CM Required when: Amount Due For Payment > 0
Required in this scenario This grid reads the same FIELD_SPEC catalog the Partner API and pre-submit validator use — it can never drift from what the server enforces.