Supported documents and products

Products

The UAE mandate uses a single ASP to handle both sending and receiving invoices.

Product ID	Type	Description
ae_pint__1.0	Outbound	Invoices and credit notes sent to buyers and suppliers
ae_pint_Polling_1.0	Inbound	Invoices and credit notes received from buyers and suppliers

Formats IDs and document types

The following format IDs are available under this product:

Format ID	Document type
AE-SCI-1.0-INVOICE-1.0	Sovos Canonical Invoice (SCI) input format
AE-PINTAE-2.1-INVOICE-1.0	PINT-AE invoice and credit note
AE-PINTAE-2.1-CREDITNOTE-1.0	PINT-AE credit note
AE-PINTAE-2.1-SELFBILLING-1.0	PINT-AE self-billing invoice and self-billing credit note

Submitting formats

SCI format

Use AE-SCI-1.0-INVOICE-1.0. Sovos transforms Sovos Canonical Invoice to PINT-AE before passing the document to the PEPPOL access point. This is the recommended approach for most integrations.

PINT-AE format

Use the appropriate format ID from the Formats IDs and document types table.

Custom format

Contact your Sovos representative.

Supported use cases

E-invoicing applies to all business transactions conducted in the UAE between businesses and government entities. The following transaction flows are in scope:

• Business to Business (B2B)

• Business to Government (B2G) entity or Government entity to business (G2B)

• Goods or services supplied to buyers outside the UAE (exports)

380 - Tax invoice

All supplies within the scope of UAE VAT.

#	Use case	Description
1	Standard tax invoice	Domestic B2B supply with no special transaction characteristic. Any VAT category may apply.
2	Government (B2G)	Supply to a UAE federal or emirate government entity.
3	Zero-rated supply	Taxable supply at 0% VAT, for example, international transport, investment precious metals, specified real estate, healthcare, and education.
4	Exempt supply	Supply wholly exempt from UAE VAT by law, for example, bare land, residential property resale, and certain financial services.
5	Reverse charge	Domestic supply where the buyer is obliged to self-account for VAT under the UAE reverse charge mechanism. Imports of Concerned Goods and Services are excluded from e-invoicing requirements.
6	Free Zone	Supply into or from a UAE Designated Zone where special VAT treatment applies. The invoice needs beneficiary details.
7	Deemed supply	Non-sale event treated as a taxable supply, for example, gifts or business assets for personal use.
8	Profit margin scheme	Sale of second-hand goods, art, or antiques where VAT is charged on the profit margin only. The VAT amount is displayed as 0.
9	Summary invoice	One invoice covering multiple supplies to the same buyer within a calendar month.
10	Continuous supply	Recurring supply over a defined period, for example, utilities, telecom, subscriptions, and milestone-based payments.
11	Disclosed agent billing	Agent invoices on behalf of a named principal. The principal's ID must differ from the agent's TRN.
12	E-commerce supply	Supply through a platform that collects and remits VAT on behalf of the seller.
13	Export	Zero-rated supply of goods or services to a buyer outside the UAE.

381 - Tax credit note

Cancels or partially reverses a previously issued tax invoice.

#	Use case	Description
1	Standard	Credit note for adjustments or returns against a standard tax invoice.
2	Disclosed agent billing	Credit note for a disclosed agent billing arrangement.
3	Export	Credit note for an export transaction.

Note:

This document type has the same use cases as a Tax Invoice.

480 - Commercial invoice

Transactions that fall entirely outside UAE VAT law.

#	Use case	Description
1	Standard	Invoice for supplies that are out of scope or not subject to VAT, or issued by persons not registered for VAT.

389 - Self-billing invoice

Buyer raises the invoice on behalf of the supplier. Both the buyer and supplier must be registered for VAT and within VAT scope.

#	Use case	Description
1	Standard	Buyer issues a tax invoice on behalf of the supplier under a self-billing arrangement.

261 - Self-billing credit note

Cancels or partially reverses a previously issued self-billed invoice. Both the buyer and supplier must be registered for VAT and within VAT scope.

#	Use case	Description
1	Standard	Credit note issued by the buyer in a self-billing arrangement.

81 - Commercial credit note

Cancels or partially reverses a previously issued commercial invoice.

#	Use cases	Description
1	Standard	Credit note for a commercial invoice.

Excluded transactions

The following transactions are outside the scope of the UAE e-invoicing mandate:

B2C

Supplies to consumers (natural persons not in business).

Import

Import of Concerned Goods and Services under reverse charge.

Sovereign activities

Government transactions conducted in a sovereign capacity and not in competition with the private sector.

Airlines supplies

Passenger transportation where an electronic ticket or airway bill is issued.

Exempt financial services

Financial services exempt from VAT under Article 42 of the VAT Executive Regulation.