UAE e-invoicing use cases
The UAE e-invoicing data dictionary describes 16 use cases — the kinds of invoice and credit note the UAE system recognises. This page sets all 16 side by side, then lists the fields of each one in the same table the data dictionary uses. What to send for each, with a request body, is on Invoices.
All 16 use cases
One row per use case, numbered as in the data dictionary. The document type and transaction type are what the invoice carries once it is sent; the next column is what makes an API request that use case. Click a use case to see its fields.
| # | Use case | Sent asIBT-003 · BTUAE-02 | Declared on the API by | Fields in its sheet | Example |
|---|---|---|---|---|---|
| 01 | UC1 | 38000000000 | tax_category "S" (the default) | 83 fieldsfull list | Standard tax invoice (5% VAT) |
| 02 | UC2 | 38000000000 | line tax_category "AE" | 9 addedto UC1's full list | Reverse charge (RCM) |
| 03 | UC3 | 38000000000 | line tax_category "Z" | 7 addedto UC1's full list | Zero rated supply |
| 04 | UC4 | 38001000000 | transaction_type_code "01000000" | 4 addedto UC1's full list | Deemed supply |
| 05 | UC5 | 38000000100 | transaction_type_code "00000100" | 2 addedto UC1's full list | Disclosed agent billing |
| 06 | UC6 | 38000010000 | transaction_type_code "00010000" | 3 addedto UC1's full list | Summary invoice (a period of supplies) |
| 07 | UC7 | 38000001000 | transaction_type_code "00001000" | 5 addedto UC1's full list | — |
| 08 | UC8 | 38010000000 | transaction_type_code "10000000" | 2 addedto UC1's full list | Free trade zone supply |
| 09 | UC9 | 38000000010 | transaction_type_code "00000010" | 12 addedto UC1's full list | Supply through e-commerce |
| 10 | UC10 | 38000000001 | transaction_type_code "00000001" | 6 addedto UC1's full list | Export — buyer not on PeppolExport — buyer on Peppol |
| 11 | UC11 | 38000100000 | transaction_type_code "00100000", line tax_category "N" | 6 addedto UC1's full list | Profit margin scheme |
| 12 | UC12 | 38100000000 | invoice_type "Credit Note" | 85 fieldsfull list | Credit note against an invoiceVolume discount credit note |
| 13 | UC13 | 38100000100 | invoice_type "Credit Note", transaction_type_code "00000100" | 2 addedto UC12's full list | Required for your invoice type |
| 14 | UC14 | 480 / 8100000000 | every line tax_category "E" or "O" (or invoice_type "Commercial Invoice") | 71 fieldsfull list | Out of scope of VATExempt supply |
| 15 | UC15 | 38900000000 | invoice_type "Self-Billed Invoice" | 83 fieldsfull list | Self-billed invoice |
| 16 | UC16 | 26100000000 | invoice_type "Self-Billed Credit Note" | 85 fieldsfull list | Required for your invoice type |
Use cases 02–11 and 13 are additions: an export, for example, is a standard tax invoice (01) with the export fields on top. Several can apply to one invoice — a summary invoice can also be reverse charge.
Fields by use case
The data dictionary's own table, one use case at a time. The column after the rules is named after the use case and says whether a field is mandatory (M), conditional (C) or optional (O) for it. API Field is the request field that carries the value; where it is blank, the platform fills the value in itself.
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Showing use case 01 of 16
UC1 · UAE Standard Tax Invoice
This sheet is a full field list. Showing 95 of 95 rows.
| ID | Field Name | UAE PINT Cardinality | Definition | Shared Rules Description | Aligned/Distinct Rules Description | Standard Tax invoice | Field Source | API Field | Source Note |
|---|---|---|---|---|---|---|---|---|---|
| IBT-001 | Invoice number | 1..1 | A unique identification of the Invoice. | [ibr-002]-An Invoice MUST have an Invoice number (ibt-001). | M · Mandatory | User Mapped | invoice_number | ||
| IBT-002 | Invoice issue date | 1..1 | The date when the Invoice was issued. | [ibr-003]-An Invoice MUST have an Invoice issue date (ibt-002). [ibr-073]-A date MUST be formatted YYYY-MM-DD in (ibt-002), (ibt-007), (ibt-009), (ibt-026), (ibt-072), (ibt-073), (ibt-074), (ibt-134), (ibt-135). | M · Mandatory | User Mapped | date | YYYY-MM-DD | |
| IBT-003 | Invoice type code | 1..1 | A code specifying the functional type of the Invoice. | [ibr-004]-An Invoice MUST have an Invoice type code (ibt-003). [ibr-cl-01]-The document type code (ibt-003) MUST be coded by the invoice and credit note related code lists of UNTDID 1001. | M · Mandatory | User Mapped | invoice_type | Mapped to the UNTDID 1001 code | |
| BTUAE-02 | Invoice transaction type code | 1.1 | A sequence of flags that identify the | A sequence of flags that identify the invoice transaction types (please see code list)XXXXXXXX Free Trade zone : 1 (applicable), 0 (not applicable) Deemed Suppl: 1 (applicable), 0 (not applicable) Margin Scheme: 1 (applicable), 0 (not applicable) Summary Invoice: 1 (applicable), 0 (not applicable) Continuous Supply: 1 (applicable), 0 (not applicable) Disclosed Agent Billing: 1 (applicable), 0 (not applicable) Supply through e-commerce: 1 (applicable), 0 (not applicable) Exports: 1 (applicable), 0 (not applicable) | M · Mandatory | User Mapped | transaction_type_code | 8-flag string, default 00000000 | |
| IBT-005 | Invoice currency code | 1..1 | The currency in which all Invoice amounts are given, except for the Total tax amount in accounting currency. | [ibr-005]-An Invoice MUST have an Invoice currency code (ibt-005). [ibr-cl-04]-Invoice currency code (ibt-005) MUST be coded using ISO code list 4217 alpha-3 | M · Mandatory | User Mapped | currency | Default AED | |
| IBT-006 | Tax accounting currency | 0..1 | The currency used for tax accounting and reporting purposes as accepted or required in the country of the Seller. | [ibr-077]-Tax accounting currency code (ibt-006) MUST be different from invoice currency code (ibt-005) when provided. [ibr-cl-05]-Tax currency code (ibt-006) MUST be coded using ISO code list 4217 alpha-3 | When Tax accounting currency (IBT-006) is present, it shall be AED | C · Conditional | System Managed | Tax accounting currency; the platform sets AED | |
| BTUAE-04 | Currency exchange rate | 0..1 | The exchange rate between the document currency and the tax currency. | Currency exchange rate (BTUAE-04) is MUST when then Invoice currency code (IBT-005) is different from 'AED' Currency exchange rate [BTUAE-04] should contain the values till maximum of 6 decimal places When the tax accounting currency (IBT-006) is set to AED and the invoice currency code (IBT-005) differs from AED, the source currency must be designated as the invoice currency code (IBT-005), and the target currency must be specified as the tax accounting currency (IBT-006), provided that the currency exchange rate (BTUAE-04) is available. | C · Conditional | User Mapped | exchange_rate | ||
| IBT-009 | Payment due date | 0..1 | The date when the payment is due. | [ibr-sr-45]-Due Date (ibt-009) MUST occur maximum once [ibr-073]-A date MUST be formatted YYYY-MM-DD in (ibt-002), (ibt-007), (ibt-009), (ibt-026), (ibt-072), (ibt-073), (ibt-074), (ibt-134), (ibt-135). | Payment due date (IBT-009) MUST be present when the amount due for payment (IBT-115) greater than 0 | M · Mandatory | User Mapped | due_date | |
| IBG-02 | Process Control | 1..1 | A group of business terms providing information on the business process and rules applicable to the Invoice document. | M · Mandatory | System Managed | Process control group; both terms are fixed by the specification | |||
| IBT-023 | Business process type | 1..1 | Identifies the business process context in which the transaction appears, to enable the Buyer to process the Invoice in an appropriate way. | [ibr-076]-Business process (ibt-023) MUST be provided. | Business process (IBT-023) MUST be in the format 'urn:peppol:bis:billing' | M · Mandatory | System Managed | Fixed: urn:peppol:bis:billing | |
| IBT-024 | Specification identifier | 1..1 | An identification of the specification containing the total set of rules regarding semantic content, cardinalities and business rules to which the data contained in the instance document conforms. | [ibr-001]-An Invoice MUST have a Specification identifier (ibt-024). | Specification identifier (IBT-024) MUST start with the value 'urn:peppol:pint:billing-1@ae-1' | M · Mandatory | System Managed | Fixed: urn:peppol:pint:billing-1@ae-1 | |
| IBG-04 | Seller | 1..1 | A group of business terms providing information about the Seller. | M · Mandatory | System Managed | Seller group; taken from the registered company | |||
| IBT-027 | Seller name | 1..1 | The full formal name by which the Seller is registered in the national registry of legal entities or as a taxable person or otherwise trades as a person or persons. | M · Mandatory | System Managed | Registered company name | |||
| IBT-030 | Seller legal registration identifier | 0..1 | An identifier issued by an official registrar that identifies the Seller as a legal entity or person. | [ibr-100]-Seller legal registration identifier (ibt-030) MUST occur maximum once. [ibr-co-26]-In order for the buyer to automatically identify a supplier, the Seller identifier (ibt-029), the Seller legal registration identifier (ibt-030) and/or the Seller Tax identifier (ibt-031) MUST be present. [ibr-068]-GLN MUST have a valid format according to GS1 rules for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-069]-Norwegian organization number MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-070]-Danish organization number (CVR) MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-113]-Belgian enterprise number MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-114]-IPA Code (Codice Univoco Unità Organizzativa) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-115]-Tax Code (Codice Fiscale) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-116]-Italian VAT Code (Partita Iva) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). | The Seller legal registration identifier (IBT- 030) MUST be provided when the scheme identifier (IBT-034-1) is '0235' | M · Mandatory | System Managed | seller.legal_registration_id | From the company profile; a per-invoice override exists |
| IBT-030-1 | Scheme identifier | 0..1 | If used, the identification scheme shall be chosen from the entries of the list published by the ISO/IEC 6523 maintenance agency. | [ibr-cl-11]-Any registration identifier identification scheme (ibt-030-1), (ibt-047-1), (ibt-061-1) MUST be coded using one of the ISO 6523 ICD list. | M · Mandatory | System Managed | Scheme identifier on the seller legal registration; from the company record, defaults to 0235 | ||
| BTUAE-15 | Seller legal registration identifier type | 0..1 | To identify the nature of commercial registration number issued in UAE. It should be one among the following: • TL – Commercial/Trade license • EID – Emirates ID • PAS -Passport • CD – Cabinet Decision | When Scheme identifier (IBT-034-1) is '0235' and Seller legal registration identifier (ibt-030) is provided, then Seller legal registration identifier type (BTUAE-15) MUST be present The value in Seller legal registration identifier type [BTUAE-15] should either be 'Commercial/Trade license' or 'Emirates ID' or 'Passport' or 'Cabinet decision' when the value in Seller legal registration identifier (IBT-030) is provided and scheme identifier (IBT-034-1) is '0235' and the Seller country code (IBT-055) is AE. | C · Conditional | System Managed | seller.registration_type | From the company profile; a per-invoice override exists | |
| BTUAE-12 | Authority name | 0..1 | To identify the authority which has issued the commercial/Trade license. | Authority Name (BTUAE-12) MUST be there when the value in Seller legal registration type (BTUAE-15) is Commercial/Trade license | C · Conditional | System Managed | seller.issuing_authority | From the company profile; a per-invoice override exists | |
| BTUAE-18 | Passport issuing Country code | 0..1 | To identify the country which has issued the Passport | Passport issuing country code (BTUAE-18) MUST be there when Seller legal registration identifier type (BTUAE-15) is Passport Passport issuing country code (BTUAE-18) MUST be coded using ISO code list 3166-1 | C · Conditional | System Managed | seller.passport_country | From the company profile; a per-invoice override exists | |
| IBT-031 | Seller tax identifier | 0..1 | The Seller’s tax identifier (also known as Seller tax identification number). | [ibr-co-26]-In order for the buyer to automatically identify a supplier, the Seller identifier (ibt-029), the Seller legal registration identifier (ibt-030) and/or the Seller Tax identifier (ibt-031) MUST be present. [ibr-sr-57]-Company identifier MUST exist in the party tax scheme class. [ibr-068]-GLN MUST have a valid format according to GS1 rules for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-069]-Norwegian organization number MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-070]-Danish organization number (CVR) MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-113]-Belgian enterprise number MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-114]-IPA Code (Codice Univoco Unità Organizzativa) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-115]-Tax Code (Codice Fiscale) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-116]-Italian VAT Code (Partita Iva) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). | Seller tax identifier (ibt-031) MUST occur maximum once Tax identifier (IBT-031, ibt-048) should be TRN (Tax registration number) and must be 15 alphanumeric digits, starting with 1, ending with 03 Either Seller tax registration identifier (IBT-032) or Seller tax identifier (IBT-031) MUST be provided | M · Mandatory | System Managed | Registered company TRN | |
| IBT-031-1 | Tax scheme code | 1..1 | The scheme of the tax identifier. Default Value of VAT to be used | [ibr-cl-10]-Any identifier identification scheme (ibt-046-1), (ibt-060-1) MUST be coded using one of the ISO 6523 ICD list. | Tax scheme code, if provided in (IBT-031-1) or (IBT-048-1) or (IBT-118-1) shall be 'VAT' | M · Mandatory | System Managed | Tax scheme code, fixed VAT | |
| IBT-034 | Seller electronic address | 1..1 | Identifies the Seller’s electronic address to which the application level response to the invoice may be delivered. | [ibr-062]-The Seller electronic address (ibt-034) MUST have a Scheme identifier. [ibr-081]-The Seller electronic address (ibt-049) MUST be provided. | M · Mandatory | System Managed | Seller Peppol participant id, from the company record | ||
| IBT-034-1 | Scheme identifier | 1..1 | The scheme identifier shall be chosen from a list to be maintained by the Connecting Europe Facility. | [ibr-cl-25]-Endpoint identifier scheme identifier (ibt-034-1), (ibt-049-1) MUST belong to the CEF EAS code list | M · Mandatory | System Managed | Scheme identifier, defaults to 0235 | ||
| IBG-05 | Seller Postal Address | 1..1 | A group of business terms providing information about the address of the Seller. | [ibr-008]-An Invoice MUST contain the Seller postal address (ibg-05). [ibr-009]-The Seller postal address (ibg-05) MUST contain a Seller country code (ibt-040). [ibr-sr-53]-The Seller Postal Address Line (ibt-162) MUST occur maximum once | M · Mandatory | System Managed | Seller postal address group, from the company profile | ||
| IBT-035 | Seller address line 1 | 1..1 | The main address line in an address. | In Seller postal address (IBG-05), Seller address line 1 (IBT-035), Seller city (IBT-037) and Seller to country subdivision (IBT-039) must be provided | M · Mandatory | System Managed | Registered company address | ||
| IBT-037 | Seller city | 1..1 | The common name of the city, town or village, where the Seller address is located. | In Seller postal address (IBG-05), Seller address line 1 (IBT-035), Seller city (IBT-037) and Seller to country subdivision (IBT-039) must be provided | M · Mandatory | System Managed | Registered company city | ||
| IBT-039 | Seller country subdivision | 1..1 | The subdivision of a country. Such as a region, a county, a state, a province etc.. | When Country code (IBT-040, IBT-055) is AE, then country subdivision (IBT-039, IBT-054) should be one among one of these (AUH, DXB, SHJ, UAQ, FUJ, AJM, RAK) In Seller postal address (IBG-05), Seller address line 1 (IBT-035), Seller city (IBT-037) and Seller to country subdivision (IBT-039) must be provided | M · Mandatory | System Managed | Registered company emirate/state | ||
| IBT-040 | Seller country code | 1..1 | A code that identifies the country. | [ibr-cl-14]-Country codes in an invoice (ibt-040), (ibt-055), (ibt-069), (ibt-080), (ibt-175) MUST be coded using ISO code list 3166-1 | M · Mandatory | System Managed | Registered company country | ||
| IBG-07 | Buyer | 1..1 | A group of business terms providing information about the Buyer. | M · Mandatory | User Mapped | buyer | Buyer group | ||
| IBT-044 | Buyer name | 1..1 | The full name of the Buyer. | [ibr-007]-An Invoice MUST contain the Buyer name (ibt-044). [ibr-102]-Buyer name (ibt-044) MUST occur maximum once. | M · Mandatory | User Mapped | buyer.name | ||
| IBT-047 | Buyer legal registration identifier | 0..1 | An identifier issued by an official registrar that identifies the Buyer as a legal entity or person. | [ibr-103]-Buyer legal registration identifier (ibt-047) MUST occur maximum once. [ibr-068]-GLN MUST have a valid format according to GS1 rules for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-069]-Norwegian organization number MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-070]-Danish organization number (CVR) MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-113]-Belgian enterprise number MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-114]-IPA Code (Codice Univoco Unità Organizzativa) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-115]-Tax Code (Codice Fiscale) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). [ibr-116]-Italian VAT Code (Partita Iva) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061). | The buyer legal registration identifier (IBT- 048) MUST be provided when the scheme identifier (IBT-049-1) is '0235' and buyer electronic address (IBT-049) is not '1XXXXXXXXX' hen the Buyer tax identifier (ibt-048) is TRN (Tax registration number), then Buyer legal registration identifier (ibt-047) is optional | M · Mandatory | User Mapped | buyer.legal_registration_id | |
| BTUAE-16 | Buyer legal registration identifier type | 0..1 | To identify the nature of commercial registration number issued in UAE. It should be one among the following: • TL – Commercial/Trade license • EID – Emirates ID • PAS -Passport • CD – Cabinet Decision | When Scheme identifier (IBT-049-1) is '0235' and Buyer legal registration identifier (ibt-047) is provided, then Buyer legal registration identifier type (BTUAE-16) MUST be present The value in Buyer legal registration identifier type [BTUAE-16] should either be 'Commercial/Trade license' or 'Emirates ID' or 'Passport' or 'Cabinet decision' when Buyer legal registration identifier (IBT-047) is provided and scheme identifier (IBT-049-1) is '0235' and buyer electronic address (IBT-049) is not '1XXXXXXXXX' | C · Conditional | User Mapped | buyer.legal_registration_type | TL / EID / PAS / CD | |
| BTUAE-11 | Authority code | 0..1 | To identify the authority which has issued the commercial/Trade license. | Authority Name (BTUAE-11) MUST be there when the value in Buyer legal registration identifier type (BTUAE-16) is Commercial/Trade license | C · Conditional | User Mapped | buyer.authority_name | Required when the type is TL | |
| BTUAE-19 | Passport issuing Country code | 0..1 | To identify the country which has issued the Passport | Passport issuing country code (BTUAE-19) MUST be there when Buyer legal registration identifier type (BTUAE-16) is Passport Passport issuing country code (BTUAE-19) MUST be coded using ISO code list 3166-1 | C · Conditional | User Mapped | buyer.passport_country_code | Required when the type is PAS | |
| IBT-048 | Buyer tax identifier | 0..1 | The Buyer’s tax identifier (also known as Buyer tax identification number). | [ibr-104]-Buyer tax identifier (ibt-048) MUST occur maximum once. [ibr-sr-57]-Company identifier MUST exist in the party tax scheme class | Tax identifier (IBT-031, IBT-048) should be TRN (Tax registration number) and must be 15 alphanumeric digits, starting with 1, ending with 03 Buyer tax identifier (IBT-048) MUST occur maximum once | M · Mandatory | User Mapped | buyer.trn | |
| IBT-048-1 | Tax scheme code | 1..1 | The scheme of the tax identifier. Default Value of VAT to be used | Tax scheme code, if provided in (IBT-031-1) or (IBT-048-1) or (IBT-118-1) shall be 'VAT' | M · Mandatory | System Managed | Tax scheme code, fixed VAT | ||
| IBT-049 | Buyer electronic address | 1..1 | Identifies the Buyer’s electronic address to which the invoice is delivered. | [ibr-063]-The Buyer electronic address (ibt-049) MUST have a Scheme identifier. [ibr-080]-The Buyer electronic address (ibt-049) MUST be provided. | M · Mandatory | User Mapped | buyer.participant_id | Derived from the TRN for a UAE buyer | |
| IBT-049-1 | Scheme identifier | 1..1 | The scheme identifier shall be chosen from a list to be maintained by the Connecting Europe Facility. | [ibr-cl-25]-Endpoint identifier scheme identifier (ibt-034-1), (ibt-049-1) MUST belong to the CEF EAS code list | M · Mandatory | User Mapped | buyer.participant_scheme | Derived from the country for a UAE buyer | |
| IBG-08 | Buyer Postal Address | 1..1 | A group of business terms providing information about the postal address for the Buyer. | [ibr-010]-An Invoice MUST contain the Buyer postal address (ibg-08). [ibr-011]-The Buyer postal address (ibg-08) MUST contain a Buyer country code (ibt-055). [ibr-sr-54]-The Buyer Postal Address Line (ibt-163) MUST occur maximum once | M · Mandatory | User Mapped | buyer | Buyer postal address group | |
| IBT-050 | Buyer address line 1 | 1..1 | The main address line in an address. | In Buyer postal address (IBG-08), Address line 1 (IBT-050), Buyer city (IBT-052) and Buyer country subdivision (IBT-054) must be provided | M · Mandatory | User Mapped | buyer.address_line1 | ||
| IBT-052 | Buyer city | 1..1 | The common name of the city, town or village, where the Buyer’s address is located. | In Buyer postal address (IBG-08), Address line 1 (IBT-050), Buyer city (IBT-052) and Buyer country subdivision (IBT-054) must be provided | M · Mandatory | User Mapped | buyer.city | ||
| IBT-054 | Buyer country subdivision | 1..1 | The subdivision of a country. Such as a region, a county, a state, a province etc.. | When Country code (IBT-040, IBT-055) is AE, then country subdivision (IBT-039, IBT-054) should be one among one of these (AUH, DXB, SHJ, UAQ, FUJ, AJM, RAK) In Buyer postal address (IBG-08), Address line 1 (IBT-050), Buyer city (IBT-052) and Buyer country subdivision (IBT-054) must be provided | M · Mandatory | User Mapped | buyer.region | ||
| IBT-055 | Buyer country code | 1..1 | A code that identifies the country. | [ibr-cl-14]-Country codes in an invoice (ibt-040), (ibt-055), (ibt-069), (ibt-080), (ibt-175) MUST be coded using ISO code list 3166-1 | M · Mandatory | User Mapped | buyer.country | ISO 3166-1 alpha-2 | |
| IBT-081 | Payment means type code | 1..1 | The means, expressed as code, for how a payment is expected to be or has been settled. | [ibr-cl-16]-Payment means in an invoice (ibt-081) MUST be coded using UNCL4461 code list | Payment means type code (ibt-081) must be provided | M · Mandatory | User Mapped | payment_means_code | UNCL 4461; default 30 credit transfer |
| IBG-17 | Credit Transfer | 0..1 | A group of business terms to specify credit transfer payments. | C · Conditional | User Mapped | payment_account_id | Credit transfer group | ||
| IBT-084 | Payment account identifier | 1..1 | A unique identifier of the financial payment account, at a payment service provider, to which payment should be made. | When Payment means type code (ibt-081) is 'credit transfer' then Payment account identifier (ibt-084) must be provided | C · Conditional | User Mapped | payment_account_id | IBAN; required when the means is 30 | |
| IBT-084-1 | Scheme identifier | 0..1 | The identification of the identification scheme. As example IBAN | C · Conditional | User Mapped | Scheme on the payment account identifier; taken from a mapped field | |||
| IBT-085 | Payment account name | 0..1 | The name of the payment account, at a payment service provider, to which payment should be made. | C · Conditional | User Mapped | Payment account name | |||
| IBT-086 | Payment service provider identifier | 0..1 | An identifier for the payment service provider where a payment account is located. | C · Conditional | User Mapped | Payment service provider identifier | |||
| IBT-087 | Payment card primary account number | 1..1 | The Primary Account Number (PAN) of the card used for payment. | C · Conditional | User Mapped | Payment card primary account number | |||
| IBG-22 | 1..1 | A group of business terms providing the monetary totals for the Invoice. | M · Mandatory | System Managed | Document totals group; calculated from the lines | ||||
| IBT-106 | Sum of Invoice line net amount | 1..1 | Sum of all Invoice line net amounts in the Invoice. | [ibr-012]-An Invoice MUST have the Sum of Invoice line net amount (ibt-106). [ibr-co-10]-Sum of Invoice line net amount (ibt-106) = Σ Invoice line net amount (ibt-131). | M · Mandatory | System Managed | sub_total (optional) | Sum of the line net amounts | |
| SB-AUTO-73 | Currency code | 1..1 | Syntax required attribute, value must equal invoice document currency (ibt-005) | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBT-109 | Invoice total amount without tax | 1..1 | The total amount of the Invoice without tax. | [ibr-013]-An Invoice MUST have the Invoice total amount without Tax (ibt-109). [ibr-123]-Invoice total amount without TAX (ibt-109) MUST have no more than 2 decimals. [ibr-cl-13]-Item classification identifier identification scheme (ibt-158-1) MUST be coded using one of the UNTDID 7143 list. | M · Mandatory | System Managed | sub_total (optional) | Total without tax | |
| SB-AUTO-74 | Currency code | 1..1 | Syntax required attribute, value must equal invoice document currency (ibt-005) | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBT-110 | Invoice total tax amount | 1..1 | The total tax amount for the Invoice. | [ibr-124]-Invoice total TAX amount (ibt-110) MUST have no more than 2 decimals. [ibr-co-14]-Invoice total Tax amount (ibt-110) = Σ Tax category tax amount (ibt-117). [ibr-084]-Invoice total tax amount (ibt-110) and Invoice total tax amount in accounting currency (ibt-111) MUST have the same operational sign. [ibr-cl-03]-currencyID MUST be coded using ISO code list 4217 alpha-3. [ibr-126]- All currencyID attributes must have the same value as the Invoice currency code (ibt-005), except for amounts expected to be in Tax accounting currency (ibt-006). | M · Mandatory | System Managed | total_tax (optional) | Sum of the line tax amounts | |
| SB-AUTO-65 | Currency code | 1..1 | Syntax required attribute, value must equal invoice document currency (ibt-005) | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBT-112 | Invoice total amount with tax | 1..1 | The total amount of the Invoice with tax. | [ibr-125]- Invoice total amount with TAX (ibt-112) MUST have no more than 2 decimals. [ibr-co-15]-Invoice total amount with Tax (ibt-112) = Invoice total amount without Tax (ibt-109) + Invoice total Tax amount (ibt-110). | M · Mandatory | System Managed | total (optional) | Total with tax | |
| SB-AUTO-75 | Currency code | 1..1 | Syntax required attribute, value must equal invoice document currency (ibt-005) | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBT-115 | Amount due for payment | 1..1 | The outstanding amount that is requested to be paid. | [ibr-015]-An Invoice MUST have the Amount due for payment (ibt-115). [ibr-091]-Invoice amount due for payment (ibt-115) MUST have no more than 2 decimals. [ibr-co-16]-Amount due for payment (ibt-115) = Invoice total amount with Tax (ibt-112) - Paid amount (ibt-113) + Rounding amount (ibt-114). [ibr-cl-03]-currencyID MUST be coded using ISO code list 4217 alpha-3. [ibr-126]- All currencyID attributes must have the same value as the Invoice currency code (ibt-005), except for amounts expected to be in Tax accounting currency (ibt-006). | M · Mandatory | System Managed | total (optional) | Amount due for payment | |
| SB-AUTO-80 | Currency code | 1..1 | Syntax required attribute, value must equal invoice document currency (ibt-005) | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBT-111 | Invoice total tax amount in tax accounting currency | 0..1 | The tax total amount expressed in the accounting currency accepted or required in the country of the Seller. | [ibr-053]-If the Tax accounting currency code (ibt-006) is present, then the Invoice total Tax amount in accounting currency (ibt-111) MUST be provided. [ibr-084]-Invoice total tax amount (ibt-110) and Invoice total tax amount in accounting currency (ibt-111) MUST have the same operational sign. [ibr-cl-03]-currencyID MUST be coded using ISO code list 4217 alpha-3. [ibr-126]- All currencyID attributes must have the same value as the Invoice currency code (ibt-005), except for amounts expected to be in Tax accounting currency (ibt-006). | C · Conditional | System Managed | Total tax in the tax accounting currency | ||
| SB-AUTO-70 | Currency code | 1..1 | Syntax required attribute, value must equal invoice tax currency code (ibt-006) | C · Conditional | System Managed | Syntax attribute set by the platform | |||
| IBG-23 | Tax breakdown | 1..n | A group of business terms providing information about tax breakdown by different categories, rates and exemption reasons | M · Mandatory | System Managed | Tax breakdown group; grouped from the lines | |||
| IBT-116 | Tax category taxable amount | 1..1 | Sum of all taxable amounts subject to a specific tax category code and tax category rate (if the tax category rate is applicable). | [ibr-cl-03]-currencyID MUST be coded using ISO code list 4217 alpha-3. [ibr-126]- All currencyID attributes must have the same value as the Invoice currency code (ibt-005), except for amounts expected to be in Tax accounting currency (ibt-006). | Each tax breakdown (IBG-23) MUST have a tax category taxable amount (IBT-116) For each different value of Tax category rate (IBT-119) where the Tax category code (IBT-118) is "Standard rate", the Tax category taxable amount (IBT-116) in a tax breakdown (IBG-23) shall equal to the sum of Invoice line net amounts (IBT-131) where the Tax category code (IBT-151) is "Standard rate" and the Tax rate (IBT-152) equals the Tax category rate (IBT-119) | M · Mandatory | System Managed | Taxable amount per category | |
| SB-AUTO-66 | Currency code | 1..1 | Syntax required attribute, value must equal invoice document currency (ibt-005) | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBT-119 | Tax category rate | 0..1 | The tax rate, represented as percentage that applies for the relevant tax category. | Each VAT breakdown (IBG-23) shall have a Tax category rate (IBT-119) | M · Mandatory | System Managed | Category rate, grouped from the lines | ||
| IBT-117 | Tax category tax amount | 1..1 | The total tax amount for a given tax category. | [ibr-cl-03]-currencyID MUST be coded using ISO code list 4217 alpha-3. [ibr-126]- All currencyID attributes must have the same value as the Invoice currency code (ibt-005), except for amounts expected to be in Tax accounting currency (ibt-006). | In a Tax breakdown (IBG-23), where Tax category code (IBT-118) is "Standard Rate", Tax category tax amount (IBT-117) shall equal to Tax category taxable amount (IBT-116) multiplied by the Tax category rate (IBT-119) / 100 | M · Mandatory | System Managed | Tax amount per category | |
| SB-AUTO-67 | Currency code | 1..1 | Syntax required attribute, value must equal invoice document currency (ibt-005) | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBT-118 | Tax category code | 1..1 | Coded identification of a tax category. | Tax category code (IBT-118), Invoiced item tax category code (IBT-151) should be selected from the aligned tax category code An Invoice that contains an Invoice line (IBG-25) where the Tax category code (IBT-151) is "Standard rate" shall contain in the Tax breakdown (IBG-23) at least one Tax category code (IBT-118) equal with "Standard rate" | M · Mandatory | System Managed | Category code; the breakdown is grouped from the line categories and rates | ||
| IBG-25 | Invoice line | 1..n | A group of business terms providing information on individual Invoice lines. | [ibr-016]-An Invoice MUST have at least one Invoice line (ibg-25) [ibr-021]-Each Invoice line (ibg-25) MUST have an Invoice line identifier (ibt-126). [ibr-022]-Each Invoice line (ibg-25) MUST have an invoiced quantity (ibt-129).. [ibr-023]-An Invoice line (ibg-25) MUST have an Invoiced quantity unit of measure code (ibt-130). [ibr-024]-Each Invoice line (ibg-25) MUST have an Invoice line net amount (ibt-131). [ibr-025]-Each Invoice line (ibg-25) MUST contain the Item name (ibt-153). [ibr-026]-Each Invoice line (ibg-25) MUST contain the Item net price (ibt-146). | M · Mandatory | User Mapped | line_items[] | Invoice line group | |
| IBT-126 | Invoice line identifier | 1..1 | A unique identifier for the individual line within the Invoice. | M · Mandatory | System Managed | Line number, generated in payload order | |||
| IBT-129 | Invoiced quantity | 1..1 | The quantity of items (goods or services) that is charged in the Invoice line. | [ibr-109]-Referenced purchase order line identifier (ibt-132) MUST occur maximum once. | M · Mandatory | User Mapped | line_items[].quantity | ||
| IBT-130 | Invoiced quantity unit of measure code | 1..1 | The unit of measure that applies to the invoiced quantity. | [ibr-cl-23]-Unit code (ibt-130), (ibt-150) MUST be coded according to the UN/ECE Recommendation 20 with Rec 21 extension | M · Mandatory | User Mapped | line_items[].unit | UN/ECE Rec 20; default EA | |
| IBT-131 | Invoice line net amount | 1..1 | The total amount of the Invoice line (before tax). | [ibr-cl-03]-currencyID MUST be coded using ISO code list 4217 alpha-3. [ibr-126]- All currencyID attributes must have the same value as the Invoice currency code (ibt-005), except for amounts expected to be in Tax accounting currency (ibt-006). | Invoice line net amount (IBT-131) MUST equal (Invoiced quantity (IBT-129) * (Item net price (IBT-146)/item price base quantity (IBT-149)) + Sum of invoice line charge amount (IBT-141) - sum of invoice line allowance amount (IBT-136) | M · Mandatory | System Managed | line_items[].line_amount (optional) | Quantity x net unit price |
| SB-AUTO-81 | Currency code | 1..1 | Syntax required attribute, value must equal invoice document currency (ibt-005) | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBG-29 | Price Details | 1..1 | A group of business terms providing information about the price applied for the goods and services invoiced on the Invoice line. | M · Mandatory | User Mapped | line_items[].unit_amount | Price details group | ||
| IBT-149 | Item price base quantity | 1..1 | The number of item units to which the price applies. | [ibr-087]-Base quantity (ibt-149) MUST be a positive number above zero. | In Price Details (IBG-29), Item price base quantity (IBT-149) and Item Gross Price (IBT-148) MUST be there | M · Mandatory | System Managed | Price base quantity, hard-coded to 1 with the line unit code | |
| SB-AUTO-104 | Syntax binding qualifier | 1..1 | Mandatory element. Value must be “false” | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBT-148 | Item gross price | 1..1 | The unit price, exclusive of tax, before subtracting Item price discount. | [ibr-028]-The Item gross price (ibt-148) MUST NOT be negative. | In Price Details (IBG-29), Item price base quantity (IBT-149) and Item Gross Price (IBT-148) MUST be there | M · Mandatory | System Managed | Gross price, emitted as the net price with a zero price discount | |
| SB-AUTO-106 | Currency code | 1..1 | Syntax required attribute, value must equal invoice document currency (ibt-005) | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBT-146 | Item net price | 1..1 | The price of an item, exclusive of tax, after subtracting item price discount. | [ibr-027]-The Item net price (ibt-146) MUST NOT be negative. | Item net price (IBT-146) MUST equal (Gross price (ibt-148) - Price discount (ibt-147)) | M · Mandatory | User Mapped | line_items[].unit_amount | Net unit price |
| SB-AUTO-102 | Currency code | 1..1 | Syntax required attribute, value must equal invoice document currency (ibt-005) | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBG-30 | Line Tax Information | 0..n | A group of business terms providing information about the tax applicable for the goods and services invoiced on the Invoice line. | Line Tax Information (IBG - 30) MUST be there and can occur maximum once | M · Mandatory | User Mapped | line_items[].tax_category | Line tax information group | |
| IBT-151 | Invoiced item tax category code | 1..1 | The tax category code for the invoiced item. | [ibr-sr-58]-The Invoiced item TAX category code (ibt-151) MUST be present. | Tax category code (IBT-118), Invoiced item tax category code (IBT-151) should be selected from the aligned tax category code Each Invoice line (IBG-25) MUST be categorized with an Invoiced item tax category code (IBT-151) | M · Mandatory | User Mapped | line_items[].tax_category | S / Z / E / O / AE / N |
| IBT-152 | Invoiced item tax rate | 0..1 | The tax rate, represented as percentage that applies to the invoiced item. | An Invoice line (IBG-25) where the Tax category code (IBT-151) is "Standard rate" the Invoiced item tax rate (IBT-152) MUST not be zero | M · Mandatory | User Mapped | line_items[].tax_rate | Percentage | |
| BTUAE-08 | VAT line amount | 1..1 | The tax amount for each line item | In Line tax information (IBG-30) in case the Invoiced item tax category code (IBT-151) is "Standard Rate", VAT Line amount (BTUAE-08) shall be Invoice line net amount (IBT131) * Invoice item tax rate (IBT 152) / 100 | M · Mandatory | User Mapped | line_items[].tax_amount | VAT amount on the line | |
| SB-AUTO-201 | Currency Code | 0..1 | Syntax required attribute, value must equal invoice document currency (ibt-005) | M · Mandatory | System Managed | Syntax attribute set by the platform | |||
| IBG-31 | Item Information | 1..1 | A group of business terms providing information about the goods and services invoiced. | M · Mandatory | User Mapped | line_items[] | Item information group | ||
| IBT-153 | Item name | 1..1 | A name for an item. | M · Mandatory | User Mapped | line_items[].item_name | |||
| IBT-154 | Item description | 1..1 | A description for an item. | [ibr-sr-50]-Item description (ibt-154) MUST occur maximum once | In Item Information (IBG-31), Item description (ibt-154) MUST be there | M · Mandatory | User Mapped | line_items[].description | |
| BTUAE-13 | Item Type | 0..1 | The type of commodity, whether it is Goods or Services or Both | M · Mandatory | User Mapped | Item type: Goods / Services / Both | |||
| IBT-158 | Item classification identifier | 0..n | A code for classifying the item by its type or nature. | [ibr-065]-The Item classification identifier (ibt-158) MUST have a Scheme identifier [ibr-cl-13]-Item classification identifier identification scheme (ibt-158-1) MUST be coded using one of the UNTDID 7143 list. | When the Item type [BTUAE-13] is 'Goods' then Item classification identifier (ibt-158) must be provided. When the Item type [BTUAE-13] is 'Both' then Item classification identifier (ibt-158) and Service accounting code (BTUAE-17) must be provided. The minimum number of digits to be provided should be 'X' in Item classification identifier (ibt-158) and Service accounting code (BTUAE-17) | C · Conditional | User Mapped | line_items[].hs_code | HS classification |
| IBT-158-1 | Scheme identifier | 1..1 | The identification scheme shall be chosen from the entries in UNTDID 7143 [6]. | The scheme identifier (ibt-158-1) MUST be HS when Item classification identifier (ibt-158) is provided | M · Mandatory | System Managed | Scheme identifier, fixed HS | ||
| BTUAE-17 | Service Accounting code | 0..n | A code for classifying the services based on its type or nature | When the Item type [BTUAE-13] is 'Services' then Service accounting code (BTUAE-17) must be provided. When the Item type [BTUAE-13] is 'Both' then Item classification identifier (ibt-158) and Service accounting code (BTUAE-17) must be provided. The minimum number of digits to be provided should be 'X' in Item classification identifier (ibt-158) and Service accounting code (BTUAE-17) | C · Conditional | User Mapped | line_items[].service_code | Service accounting code | |
| BTUAE-17-1 | Scheme identifier | 1..1 | The identification scheme shall be chosen for the given SAC | The scheme identifier (BTUAE-17-1) MUST be SAC when Service accounting code (BTUAE-17) is provided | M · Mandatory | System Managed | Scheme identifier, fixed SAC |
How to read the table
| Column | Means |
|---|---|
| ID | IBT-nnn is a global business term, BTUAE-nn is specific to the UAE, IBG-nn is a group of terms, SB-AUTO-nn is a syntax-required attribute. |
| Field Name | The business term. |
| UAE PINT Cardinality | 0..1 / 0..n - not mandatory; if present, one or more occurrences. 1..1 / 1..n - must be present, one or more occurrences. |
| Definition | What the term means. |
| Shared Rules Description | Rules governing the document exchanged between parties. |
| Aligned/Distinct Rules Description | Rules specific to the UAE. |
| Applicability | M - Mandatory for the issuer. C - Conditional: mandatory depending on other fields, otherwise optional. O - Optional. |
| Field Source | System Managed or User Mapped - see below. |
| API Field | The field on the invoice API payload that carries the value. Blank where the platform fills the value itself. '(optional)' means the platform calculates the value but will accept a stated one instead. |
| Source Note | Why the field is classified the way it is. |
Field source
| Source | Means |
|---|---|
| System Managed | The platform produces the value without the sender stating it: fixed by the specification, taken from the registered company profile, generated, or calculated from other values on the same document. |
| User Mapped | Invoice data only the sender holds. It is mapped in from the invoice payload; the platform cannot supply it. |
Colour key
Where this comes from
Source: UAE MOF eInvoicing Consultation Paper and Data Dictionary (168 pages).
| Sheets | Note |
|---|---|
| Sheets 01-14 | Extracted from the appendix of that document, exactly as printed. No row was added, dropped, merged or reworded. |
| Sheets 15-16 | Self-billing has no appendix in that document. These two sheets are built from PINT-AE-SB 1.0.4: comparing the billing and self-billing rule sets assertion by assertion, they differ in exactly one assertion (ibr-cl-01) and in the document type code list. Sheet 15 therefore carries the sheet 01 field set and sheet 16 the sheet 12 field set, with the self-billing document type codes stated on the IBT-003 row. |
| Scope of each sheet | Sheets 01, 12 and 14 are full field lists. Sheets 02-11 and 13 list only the fields that are additional to sheet 01 (or, for sheet 13, to sheet 12), which is how the source document presents them. |
The rules that are actually checked before an invoice is sent are on Invoice validation.