VAT & Tax Invoices
PINT AE Mandatory Fields: What Must Be on a UAE Electronic Tax Invoice
Plain-English summary of MoF’s Mandatory Fields V1.0 document, invoice, seller, buyer, and tax line requirements for UAE Electronic Tax Invoices.
Updated 2026-08-02 · 7 min read
Official source
This guide summarises UAE Electronic Invoice Mandatory Fields V1.0 (23 February 2026). Read it with the Electronic Invoicing Guidelines V1.1.
Scope reminder
- Electronic Invoicing is mandatory for Persons conducting Business in the UAE unless excluded under Article 4 of MD 243 of 2025.
- Your Participant Identifier is based on your TIN, the first 10 digits of your TRN.
Examples of mandatory Tax Invoice fields (high level)
From MoF’s mandatory fields list (not exhaustive, download the PDF for the full table):
Invoice details - Invoice number, invoice date, invoice type code - Invoice currency code, invoice transaction type code flags - Payment due date, business process type, specification identifier - Payment means type code
Seller details - Seller name - Seller electronic address = TIN - Seller electronic identifier (for UAE businesses, fixed value 0235 together with TIN forms the End Point) - Legal registration identifier + type (TL / EID / PAS / CD) - Seller tax identifier (TRN where registered), tax scheme code (VAT) - Address line, city, country subdivision, country code AE
Buyer details - Buyer name, electronic address / identifier - Buyer tax identifier (TRN where applicable) - Address fields and country
Line and tax totals are also defined in the same MoF document, always implement against the full PDF + PINT AE data dictionary, not this summary alone.
Why this matters for software
If any mandatory semantic field is missing or wrong, ASP validation can reject the document before Peppol transmission. Clean master data (TIN/TRN, legal names, addresses) is half the compliance battle.