Pick a transaction type to see whether it is in scope for UAE e-invoicing and what the PINT AE format and Peppol 5-corner model require.
Scope reflects the current UAE mandate โ B2B and B2G supplies are covered; B2C is not yet in scope.
Business-to-business (domestic UAE supply)
Core of the mandate โ taxable supplies between UAE businesses must be issued as PINT AE e-invoices.
Issue a structured PINT AE (UBL XML) e-invoice through an Accredited Service Provider (ASP); both ASPs report the invoice to the FTA over Peppol.
UAE e-invoicing uses a decentralised continuous transaction control and exchange (DCTCE) "5-corner" model. Instead of sending invoices directly to the tax authority, businesses exchange structured invoices through Accredited Service Providers (ASPs) over the Peppol network, and both ASPs report the data to the Federal Tax Authority.
Invoices must be issued in PINT AE โ the UAE customisation of the Peppol International billing specification (a localisation of Peppol BIS Billing 3.0). It is structured UBL XML; PDFs, Word, Excel and scans are not valid e-invoices. The data dictionary defines 135+ fields, roughly 50 of which are mandatory for a standard tax invoice, all validated by your ASP before exchange.
Once you know what the format needs, check when it applies to you with the e-invoicing deadline checker and build a sample with the e-invoice generator.
Source: UAE Ministry of Finance e-invoicing programme and data dictionary (mof.gov.ae); Peppol Authority Specific Requirements (PASR) and the PINT AE specification (July 2025); UAE Federal Tax Authority (tax.gov.ae). Verified as of 20 June 2026.
PINT AE is the UAE's customisation of the Peppol International (PINT) billing specification, derived from Peppol BIS Billing 3.0 and aligned with UAE VAT law. It is the official data dictionary that defines the fields a UAE e-invoice must contain.
Invoice data flows from the Supplier (corner 1) to its Accredited Service Provider (corner 2), across Peppol to the buyer's ASP (corner 3) and then the Buyer (corner 4). Both ASPs simultaneously report the invoice to the FTA's e-Billing System (corner 5).
Only structured, machine-readable UBL XML (PINT AE) transmitted through an ASP qualifies as a valid e-invoice. PDF, Word, Excel, scanned images and email attachments will not be accepted once the mandate applies.
No. The current mandate covers B2B and B2G supplies (including eligible cross-border transactions). B2C, certain government activities, international passenger transport and some exempt financial services are out of scope for now.
The PINT AE data dictionary defines 135+ data elements across mandatory, conditional and optional fields, with around 50 mandatory fields for a standard tax invoice. Your ASP validates these before the invoice can be exchanged.
Disclaimer: This explainer is informational only and not tax or legal advice. Scope and field requirements may change. Verify your obligations with the Federal Tax Authority, your Accredited Service Provider, or a qualified UAE tax adviser. See our full disclaimer.