UAE E-Invoicing Hub
What is PINT AE?
The technical name behind every UAE e-invoice. You do not need to read the specification, but you do need to know what it expects from your data.
Peppol, PINT and PINT AE
Peppol is an international network for exchanging business documents. PINT, the Peppol International invoice model, is a shared core that countries extend with their own rules. PINT AE is the UAE extension: the core fields every Peppol invoice uses, plus UAE requirements such as Tax Registration Numbers and VAT treatment.
The Ministry of Finance publishes a data dictionary describing the fields. It separates mandatory fields from conditional ones that apply only in certain situations, such as credit notes or specific tax treatments.
The kinds of information an e-invoice carries
| Group | Examples | Where it comes from in a service business |
|---|---|---|
| Invoice details | Invoice number, issue date, currency, invoice type | Your invoicing software |
| Seller | Legal name, TRN, address | Your business settings, set once |
| Buyer | Legal name, TRN, address, electronic address | The customer record |
| Lines | Description, quantity, unit, price, VAT category and rate | The quote and completed job |
| Totals | Amount before VAT, VAT amount, total due | Calculated from the lines |
| References | Purchase order, original invoice for a credit note | The customer’s PO or the invoice being corrected |
This table is a plain-language summary, not the specification. Your software provider and ASP work from the official data dictionary.
What service businesses usually get wrong
- Buyer name: a building, a manager’s name or a trading name instead of the legal entity.
- Missing buyer TRN for a VAT-registered business customer.
- Lump-sum lines such as “maintenance, AED 3,500” with no quantity or unit.
- Inconsistent VAT treatment for the same service across invoices.
- Corrections made by editing a sent invoice instead of issuing a credit note that references it.
Every one of these is a data habit, not a technology problem. Fixing them in your customer records and service list is most of the work.
Who handles the format
You should not have to produce XML by hand. Your invoicing software turns your invoice into PINT AE data, and your ASP validates it before exchange. In Sahor One, invoice data is built from the job and customer record, required fields are checked before sending and anything rejected comes back with the field to fix.
Before and after: one invoice rewritten
The same monthly maintenance invoice to a property company, written the old way and written so it passes validation:
| Field | Before | After |
|---|---|---|
| Buyer | “Marina Tower, Mr Khalid” | The management company’s legal name as registered |
| Buyer TRN | Missing | The company’s 15-digit TRN |
| Lines | “Maintenance September, AED 3,500” | Contract visits, 1 month; call-outs, 3; parts, itemised |
| VAT | Added as one figure at the bottom | Category and rate on each line, then the VAT total |
| Reference | None | The customer’s purchase order or contract number |
Nothing in the “after” column is technical. It is the same information, recorded precisely, which is what PINT AE asks of your business.
Frequently asked questions
Do we need to understand XML?
No. Your software and ASP produce and check the structured format. Your job is to make sure the information going in, such as customer names, TRNs and line items, is correct.
Is PINT AE the same as the Saudi e-invoicing format?
No. Saudi Arabia runs its own e-invoicing system. The UAE model is based on Peppol, which is designed to work across borders with other Peppol countries.
Where is the official data dictionary?
The Ministry of Finance publishes it with its e-invoicing guidance. See the official sources at the end of this guide.
Official sources
- MoF: amended ASP appointment deadline
- MoF: scope and phased implementation
- Ministerial Decision No. 243 of 2025 (the Electronic Invoicing System)
- Ministerial Decision No. 244 of 2025 (phased implementation)
- Cabinet Decision No. 106 of 2025 (violations and administrative penalties)
- Electronic Invoicing Guidelines, Version 1.1 (Ministry of Finance, 1 June 2026)
Sahor One provides software and operational guidance. This page is general information and is not tax or legal advice. Confirm the requirements that apply to your business through the relevant UAE authorities and professional advisers.