PINT AE: what it means in UAE tax.

What PINT AE means

Also called: Peppol PINT AE, UAE e-invoice data standard.

PINT AE is the data standard for UAE e-invoices. It takes the Peppol International invoice model and adds the UAE requirements, which the Ministry of Finance keeps in a central Data Dictionary of rules and data elements. Every electronic invoice and electronic credit note must contain the data fields the Ministry prescribes, and PINT AE is how those fields are expressed.

The specifications are published on the Peppol site. When checked on 29 September 2026 they listed PINT AE Billing 1.0.4, PINT AE Self-Billing 1.0.4 and the UAE Tax Data Document, the file both sides' providers use to report an invoice to the FTA.

For an SME, PINT AE explains why your invoices need data you may not capture today: the buyer's TIN or TRN, a legal registration identifier such as a trade licence number, a payment due date and line level tax details. Your software and your provider must be able to produce every mandatory field, or the invoice fails validation.

How it works

• An electronic tax invoice has 51 mandatory fields and a commercial electronic invoice has 49, grouped into invoice details, seller, buyer, totals, tax breakdown and invoice lines.
• UAE-specific terms carry the prefix BTAE, for example BTAE-02 for the transaction type code and BTAE-03 for the credit note reason code.
• The transaction type code is an 8-position flag that marks free zone, deemed supply, margin scheme, summary invoice, continuous supply, disclosed agent billing, e-commerce and export cases.
• Invoice type codes include 380 for a tax invoice, 381 for a tax credit note, 389 for a self-billing invoice and 480 for an invoice out of scope of tax.
• E-invoices are XML files. There is no QR code, and no signature is needed beyond what Peppol supports. Goods and service classification codes are optional for now.

Worked example

A building supplies trader in Ajman issues one e-invoice to a contractor with some lines at the standard rate and some at the zero rate. PINT AE allows taxable and non-taxable lines on one invoice and reports a separate tax breakdown for each tax category.

Standard-rated lines, before VAT	AED 20,000
VAT at 5% on those lines	AED 1,000
Zero-rated lines	AED 5,000
VAT at 0% on those lines	AED 0
Invoice total without tax	AED 25,000
Invoice total tax	AED 1,000
Invoice total with tax	AED 26,000

Each tax category gets its own taxable amount, tax amount, category code and rate in the tax breakdown fields.

Common mistakes

• Leaving the payment due date blank for cash sales. The Ministry says a due date is needed even where payment is immediate.
• Keeping customer records without a TIN, TRN or legal registration identifier. The buyer fields cannot be completed without them.
• Adding a QR code or a digital signature and assuming it makes a PDF compliant. A UAE e-invoice is structured XML sent through a provider.

The law

• Ministerial Decision No. 64 of 2025 on eligibility and accreditation of Service Providers, Article 1 (definitions of PINT AE and Data Dictionary)
• Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System, Article 7 (data fields)

Frequently asked questions

Do I need to understand PINT AE to issue e-invoices?

Not in technical detail. Your Accredited Service Provider converts and validates the data. What you must do is make sure your system holds every mandatory field, such as buyer identifiers and line tax details.

Is there a separate PINT AE format for credit notes?

Credit notes use the same specifications with their own type codes, 381 for a tax credit note and 81 for a credit note related to goods or services, plus a reason code in BTAE-03.

Related terms

Tax invoice · Tax credit note · E-invoicing Accredited Service Provider · Tax registration number. See every term in the UAE tax glossary.

For the full picture, read our guide: UAE e-invoicing: what SMEs should do now.

Want this handled for you? GoStride's accounting and tax services in Dubai cover it every month for UAE SMEs.