{
  "title": "PINT-AE Data Dictionary",
  "description": "The UAE FTA e-invoicing mandatory and conditional fields, mapped to their UBL 2.1 / Peppol BIS Billing 3.0 counterparts. Published by TrustBill (trustbill.ae) under a permissive-use policy: cite the source URL and this dictionary is free to reference in books, articles, blog posts, RFP documents and internal training material.",
  "license": "CC BY 4.0 — attribution required to https://trustbill.ae/pint-ae-guide",
  "sourceUrl": "https://trustbill.ae/pint-ae-guide",
  "version": "2026-09-24",
  "primarySources": [
    "UAE Ministry of Finance PINT-AE Guidelines v1.1 (Jun 2026)",
    "Peppol BIS Billing 3.0",
    "OASIS UBL 2.1"
  ],
  "fields": [
    {
      "bt": "BT-1",
      "name": "Invoice number",
      "ublPath": "cbc:ID",
      "cardinality": "1..1",
      "category": "header",
      "description": "Unique identifier for the invoice within the supplier's system.",
      "example": "INV-2027-000123"
    },
    {
      "bt": "BT-2",
      "name": "Invoice issue date",
      "ublPath": "cbc:IssueDate",
      "cardinality": "1..1",
      "category": "header",
      "description": "Date on which the invoice was issued.",
      "example": "2027-01-15"
    },
    {
      "bt": "BT-3",
      "name": "Invoice type code",
      "ublPath": "cbc:InvoiceTypeCode",
      "cardinality": "1..1",
      "category": "header",
      "description": "UN/CEFACT code specifying the type. 388 = commercial invoice, 381 = credit note, 386 = advance-payment invoice.",
      "example": "388"
    },
    {
      "bt": "BT-5",
      "name": "Invoice currency code",
      "ublPath": "cbc:DocumentCurrencyCode",
      "cardinality": "1..1",
      "category": "header",
      "description": "ISO 4217 currency code. AED for domestic UAE invoices.",
      "example": "AED"
    },
    {
      "bt": "BT-6",
      "name": "VAT accounting currency code",
      "ublPath": "cbc:TaxCurrencyCode",
      "cardinality": "0..1",
      "category": "header",
      "description": "Required only when the VAT reporting currency differs from the invoice currency.",
      "example": "AED"
    },
    {
      "bt": "BT-7",
      "name": "Value added tax point date",
      "ublPath": "cbc:TaxPointDate",
      "cardinality": "0..1",
      "category": "header",
      "description": "Date on which the VAT becomes accountable, if different from the issue date.",
      "example": "2027-01-15"
    },
    {
      "bt": "BT-9",
      "name": "Payment due date",
      "ublPath": "cac:PaymentMeans/cbc:PaymentDueDate",
      "cardinality": "0..1",
      "category": "payment",
      "description": "Date by which payment is due.",
      "example": "2027-02-14"
    },
    {
      "bt": "BT-10",
      "name": "Buyer reference",
      "ublPath": "cbc:BuyerReference",
      "cardinality": "0..1",
      "category": "header",
      "description": "Reference required by the buyer (PO number, Ejari/Tawtheeq contract number).",
      "example": "PO-2027-4471"
    },
    {
      "bt": "BT-11",
      "name": "Project reference",
      "ublPath": "cac:ProjectReference/cbc:ID",
      "cardinality": "0..1",
      "category": "reference",
      "description": "Identifier of the project the invoice refers to.",
      "example": "PROJ-2027-A17"
    },
    {
      "bt": "BT-12",
      "name": "Contract reference",
      "ublPath": "cac:ContractDocumentReference/cbc:ID",
      "cardinality": "0..1",
      "category": "reference",
      "description": "Identifier of the underlying contract.",
      "example": "CTR-2026-8890"
    },
    {
      "bt": "BT-13",
      "name": "Purchase order reference",
      "ublPath": "cac:OrderReference/cbc:ID",
      "cardinality": "0..1",
      "category": "reference",
      "description": "The buyer's purchase-order number.",
      "example": "PO-2027-4471"
    },
    {
      "bt": "BT-14",
      "name": "Sales order reference",
      "ublPath": "cac:OrderReference/cbc:SalesOrderID",
      "cardinality": "0..1",
      "category": "reference",
      "description": "The seller's sales-order number.",
      "example": "SO-2027-1200"
    },
    {
      "bt": "BT-16",
      "name": "Despatch advice reference",
      "ublPath": "cac:DespatchDocumentReference/cbc:ID",
      "cardinality": "0..1",
      "category": "delivery",
      "description": "Reference to a despatch advice / delivery note.",
      "example": "DA-2027-0231"
    },
    {
      "bt": "BT-17",
      "name": "Tender or lot reference",
      "ublPath": "cac:OriginatorDocumentReference/cbc:ID",
      "cardinality": "0..1",
      "category": "reference",
      "description": "Reference of the tender or lot the invoice relates to.",
      "example": "TENDER-2026-M55"
    },
    {
      "bt": "BT-20",
      "name": "Payment terms",
      "ublPath": "cac:PaymentTerms/cbc:Note",
      "cardinality": "0..1",
      "category": "payment",
      "description": "Free-form textual description of the payment terms.",
      "example": "Net 30 days"
    },
    {
      "bt": "BT-22",
      "name": "Invoice note",
      "ublPath": "cbc:Note",
      "cardinality": "0..n",
      "category": "header",
      "description": "Free-form textual note. Used for retention, disbursement flags, engineer's certificate refs.",
      "example": "5% retention held per contract clause 7.4"
    },
    {
      "bt": "BT-23",
      "name": "Business process type",
      "ublPath": "cbc:ProfileID",
      "cardinality": "0..1",
      "category": "header",
      "description": "Peppol business process identifier. Fixed for UAE.",
      "example": "urn:fdc:peppol.eu:2017:poacc:billing:01:1.0"
    },
    {
      "bt": "BT-24",
      "name": "Specification identifier",
      "ublPath": "cbc:CustomizationID",
      "cardinality": "1..1",
      "category": "header",
      "description": "Identifies the PINT-AE specification version the invoice claims conformance to.",
      "example": "urn:peppol:pint:billing-1@ae-1"
    },
    {
      "bt": "BT-25",
      "name": "Preceding invoice reference",
      "ublPath": "cac:BillingReference/cac:InvoiceDocumentReference/cbc:ID",
      "cardinality": "0..n",
      "category": "reference",
      "description": "Required on credit notes (type 381) — the UUID of the invoice being credited.",
      "example": "INV-2027-000101"
    },
    {
      "bt": "BT-26",
      "name": "Preceding invoice issue date",
      "ublPath": "cac:BillingReference/cac:InvoiceDocumentReference/cbc:IssueDate",
      "cardinality": "0..n",
      "category": "reference",
      "description": "Issue date of the preceding invoice.",
      "example": "2026-12-01"
    },
    {
      "bt": "BT-27",
      "name": "Seller name",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:RegistrationName",
      "cardinality": "1..1",
      "category": "seller",
      "description": "The legally registered name of the supplier.",
      "example": "TrustBill FZ-LLC"
    },
    {
      "bt": "BT-28",
      "name": "Seller trading name",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:PartyName/cbc:Name",
      "cardinality": "0..1",
      "category": "seller",
      "description": "The trading name of the supplier.",
      "example": "TrustBill UAE"
    },
    {
      "bt": "BT-29",
      "name": "Seller identifier",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:PartyIdentification/cbc:ID",
      "cardinality": "0..n",
      "category": "seller",
      "description": "Trade licence number or other identifier.",
      "example": "SHJ-12345"
    },
    {
      "bt": "BT-30",
      "name": "Seller legal registration identifier",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID",
      "cardinality": "0..1",
      "category": "seller",
      "description": "Legal registration ID.",
      "example": "1234567"
    },
    {
      "bt": "BT-31",
      "name": "Seller VAT identifier (TRN)",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID",
      "cardinality": "1..1",
      "category": "seller",
      "description": "The seller's UAE Tax Registration Number — 15 digits.",
      "example": "100234567800003"
    },
    {
      "bt": "BT-35",
      "name": "Seller postal address line 1",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cbc:StreetName",
      "cardinality": "0..1",
      "category": "seller",
      "description": "First line of the seller's postal address.",
      "example": "Al Nahda 2, Building 47"
    },
    {
      "bt": "BT-37",
      "name": "Seller city",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cbc:CityName",
      "cardinality": "0..1",
      "category": "seller",
      "description": "City name.",
      "example": "Sharjah"
    },
    {
      "bt": "BT-38",
      "name": "Seller postal code",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cbc:PostalZone",
      "cardinality": "0..1",
      "category": "seller",
      "description": "Postal code, if applicable.",
      "example": "27272"
    },
    {
      "bt": "BT-39",
      "name": "Seller country subdivision (Emirate)",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cbc:CountrySubentity",
      "cardinality": "0..1",
      "category": "seller",
      "description": "UAE emirate — Abu Dhabi / Dubai / Sharjah / Ajman / Umm Al Quwain / Ras Al Khaimah / Fujairah.",
      "example": "Sharjah"
    },
    {
      "bt": "BT-40",
      "name": "Seller country code",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode",
      "cardinality": "1..1",
      "category": "seller",
      "description": "ISO 3166-1 alpha-2 country code.",
      "example": "AE"
    },
    {
      "bt": "BT-41",
      "name": "Seller contact point",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:Contact/cbc:Name",
      "cardinality": "0..1",
      "category": "seller",
      "description": "Contact person or department at the seller.",
      "example": "Accounts Receivable"
    },
    {
      "bt": "BT-42",
      "name": "Seller contact telephone",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:Contact/cbc:Telephone",
      "cardinality": "0..1",
      "category": "seller",
      "description": "Seller contact telephone.",
      "example": "+971-6-500-0000"
    },
    {
      "bt": "BT-43",
      "name": "Seller contact email address",
      "ublPath": "cac:AccountingSupplierParty/cac:Party/cac:Contact/cbc:ElectronicMail",
      "cardinality": "0..1",
      "category": "seller",
      "description": "Seller contact email.",
      "example": "ar@trustbill.ae"
    },
    {
      "bt": "BT-44",
      "name": "Buyer name",
      "ublPath": "cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:RegistrationName",
      "cardinality": "1..1",
      "category": "buyer",
      "description": "The legally registered name of the customer.",
      "example": "Acme Trading LLC"
    },
    {
      "bt": "BT-45",
      "name": "Buyer trading name",
      "ublPath": "cac:AccountingCustomerParty/cac:Party/cac:PartyName/cbc:Name",
      "cardinality": "0..1",
      "category": "buyer",
      "description": "The trading name of the buyer.",
      "example": "Acme UAE"
    },
    {
      "bt": "BT-46",
      "name": "Buyer identifier",
      "ublPath": "cac:AccountingCustomerParty/cac:Party/cac:PartyIdentification/cbc:ID",
      "cardinality": "0..1",
      "category": "buyer",
      "description": "Buyer trade licence or internal identifier.",
      "example": "DUB-98765"
    },
    {
      "bt": "BT-47",
      "name": "Buyer legal registration identifier",
      "ublPath": "cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID",
      "cardinality": "0..1",
      "category": "buyer",
      "description": "Buyer legal registration ID.",
      "example": "9876543"
    },
    {
      "bt": "BT-48",
      "name": "Buyer VAT identifier (TRN)",
      "ublPath": "cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID",
      "cardinality": "0..1",
      "category": "buyer",
      "description": "The buyer's UAE Tax Registration Number — 15 digits. Mandatory for B2B; the #1 rejection cause when missing.",
      "example": "100987654300003"
    },
    {
      "bt": "BT-50",
      "name": "Buyer postal address line 1",
      "ublPath": "cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cbc:StreetName",
      "cardinality": "0..1",
      "category": "buyer",
      "description": "First line of buyer's postal address.",
      "example": "Sheikh Zayed Road, Tower 3"
    },
    {
      "bt": "BT-52",
      "name": "Buyer city",
      "ublPath": "cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cbc:CityName",
      "cardinality": "0..1",
      "category": "buyer",
      "description": "Buyer city.",
      "example": "Dubai"
    },
    {
      "bt": "BT-53",
      "name": "Buyer postal code",
      "ublPath": "cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cbc:PostalZone",
      "cardinality": "0..1",
      "category": "buyer",
      "description": "Buyer postal code.",
      "example": "12345"
    },
    {
      "bt": "BT-54",
      "name": "Buyer country subdivision (Emirate)",
      "ublPath": "cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cbc:CountrySubentity",
      "cardinality": "0..1",
      "category": "buyer",
      "description": "Buyer emirate.",
      "example": "Dubai"
    },
    {
      "bt": "BT-55",
      "name": "Buyer country code",
      "ublPath": "cac:AccountingCustomerParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode",
      "cardinality": "1..1",
      "category": "buyer",
      "description": "Buyer country. Critical for cross-border zero-rating defensibility.",
      "example": "AE"
    },
    {
      "bt": "BT-106",
      "name": "Sum of invoice line net amounts",
      "ublPath": "cac:LegalMonetaryTotal/cbc:LineExtensionAmount",
      "cardinality": "1..1",
      "category": "totals",
      "description": "Sum of all invoice line net amounts.",
      "example": "5000.00"
    },
    {
      "bt": "BT-107",
      "name": "Sum of allowances on document level",
      "ublPath": "cac:LegalMonetaryTotal/cbc:AllowanceTotalAmount",
      "cardinality": "0..1",
      "category": "totals",
      "description": "Sum of document-level allowances (discounts, retention).",
      "example": "250.00"
    },
    {
      "bt": "BT-108",
      "name": "Sum of charges on document level",
      "ublPath": "cac:LegalMonetaryTotal/cbc:ChargeTotalAmount",
      "cardinality": "0..1",
      "category": "totals",
      "description": "Sum of document-level charges.",
      "example": "0.00"
    },
    {
      "bt": "BT-109",
      "name": "Invoice total amount without VAT",
      "ublPath": "cac:LegalMonetaryTotal/cbc:TaxExclusiveAmount",
      "cardinality": "1..1",
      "category": "totals",
      "description": "Total invoice amount before VAT.",
      "example": "4750.00"
    },
    {
      "bt": "BT-110",
      "name": "Invoice total VAT amount",
      "ublPath": "cac:TaxTotal/cbc:TaxAmount",
      "cardinality": "1..1",
      "category": "tax",
      "description": "Total VAT amount on the invoice.",
      "example": "237.50"
    },
    {
      "bt": "BT-112",
      "name": "Invoice total amount with VAT",
      "ublPath": "cac:LegalMonetaryTotal/cbc:TaxInclusiveAmount",
      "cardinality": "1..1",
      "category": "totals",
      "description": "Total invoice amount including VAT.",
      "example": "4987.50"
    },
    {
      "bt": "BT-113",
      "name": "Paid amount",
      "ublPath": "cac:LegalMonetaryTotal/cbc:PrepaidAmount",
      "cardinality": "0..1",
      "category": "totals",
      "description": "Sum already paid (advance / gift-card / deposit). Not a discount.",
      "example": "500.00"
    },
    {
      "bt": "BT-115",
      "name": "Amount due for payment",
      "ublPath": "cac:LegalMonetaryTotal/cbc:PayableAmount",
      "cardinality": "1..1",
      "category": "totals",
      "description": "The final amount payable.",
      "example": "4487.50"
    }
  ]
}