Every PINT AE invoice field, in one searchable place
The PINT AE data dictionary is the definitive list of the fields a UAE e-invoice can carry — each identified by a business term code (BT), grouped into business groups (BG), with a cardinality that says how many times it may appear and a UBL 2.1 XML path that says exactly where it lives in the file. PINT AE (Peppol International Invoice — Arab Emirates) doesn't invent these fields from scratch: it inherits the semantic model from the European standard EN 16931 and Peppol BIS Billing 3.0, then pins down UAE-specific rules on top — the 15-digit Tax Registration Number, the AED accounting currency, and a fixed specification identifier. This reference lets you search any of those fields by name, by code, or by XML element in seconds.
What is PINT AE built on?
Three layers stack up. At the base, EN 16931 defines the meaning of an invoice — the ~130 business terms every compliant e-invoice in Europe and beyond shares. Peppol BIS Billing 3.0 maps those terms onto UBL 2.1 XML and adds the rules for exchanging them over the Peppol network. PINT AE is the UAE country specialisation of that model, published for the Ministry of Finance and Federal Tax Authority mandate. Because the layers are inherited, the BT and BG codes you see here are stable and portable — learn them once and they apply across every Peppol jurisdiction.
Which fields are mandatory?
A minimal valid invoice is smaller than most people expect. The always-required core is: the invoice number (BT-1), issue date (BT-2), type code (BT-3) and currency (BT-5); the two PINT AE identifiers (BT-24 and BT-23); the seller's name, electronic address and country (BT-27, BT-34, BT-40); the buyer's name, electronic address and country (BT-44, BT-49, BT-55); at least one invoice line with its quantity, unit, net amount, price, item name and VAT category (BT-126, BT-129, BT-130, BT-131, BT-146, BT-153, BT-151); a VAT breakdown (BT-116 to BT-119); and the four document totals (BT-106, BT-109, BT-112, BT-115). Toggle the Core mandatory filter above to isolate exactly these.
Where do the UAE-specific values go?
- Specification identifier (BT-24 / CustomizationID):
urn:peppol:pint:billing-1@ae-1— the value that marks a document as PINT AE. - Business process (BT-23 / ProfileID):
urn:peppol:bis:billing. - Seller TRN (BT-31): the seller's 15-digit Tax Registration Number, in
cac:PartyTaxScheme/cbc:CompanyIDunder the VAT scheme. - Buyer TRN (BT-48): the buyer's TRN, required for B2B supplies to a VAT-registered business.
- Currency (BT-5): normally AED; if you invoice in another currency, VAT must still be shown in AED via BT-6.
- Country (BT-40 / BT-55): AE; the Emirate goes in the country subdivision (BT-39).
How to read a cardinality
Cardinality is written as min..max. 1..1 means the field is required exactly once; 0..1 means optional, at most once; 0..n means optional and repeatable; 1..n means required and repeatable (an invoice must have at least one line, BG-25, but may have many). A field is only truly mandatory when both it and its parent group are present — an optional group such as Delivery (BG-13) can be left out entirely, but if you include it, its required children apply.
From reference to a real file
This dictionary tells you what each field means and where it belongs; when you're ready to produce or check an actual document, use the UAE E-Invoice (PINT AE) generator and validator to build a structurally correct UBL invoice from a simple form, or paste an existing XML to see which core fields are missing. Both tools run entirely in your browser — nothing you type is uploaded, which matters for financial data. For the mandate timeline and who has to comply when, the generator's deadline tab estimates your PINT AE go-live date based on your business size.
A working reference, not the binding spec
Treat this as a fast lookup for building, learning and debugging — not as the legal source. The authoritative definitions, code lists and business rules are published by the UAE Ministry of Finance and Federal Tax Authority as the PINT AE specification, alongside the OpenPeppol PINT AE package. When it's time to send real invoices, an Accredited Service Provider (ASP) performs the full Peppol schema and business-rule validation and handles transmission over the network.