This topic covers the United Arab Emirates (UAE)-specific technical requirements you need to build compliant invoices, including identifier formats, currency rules, date formats, and invoice numbering.

The UAE electronic invoicing mandate requires specific formats for identifiers, amounts, and timestamps. The requirements below apply to every invoice you submit through Sovos, regardless of the invoice currency or transaction type.

TIN and TRN formats

The United Arab Emirates (UAE) uses two identifiers depending on your VAT registration status. The following table shows the format for each one and who uses it:

Identifier	Format	Who uses it
TIN	10 digits, numeric (first 10 digits of TRN)	All in-scope businesses
TRN	15 characters, alphanumeric	VAT-registered businesses

Rules:

• Use only the TIN (10 digits) in the Standard Business Document Header (SBDH) Sender and Receiver identifiers. No separators, no country prefix.
• Use the full TRN where PEPPOL International Invoice for UAE (PINT-AE needs the seller or buyer tax identifier.
• In a VAT group, each entity uses its own TIN, not the representative member's.

PEPPOL Participant Identifier

Format: 0235: followed by the 10-digit TIN. Example: 0235:1234567890.

Include the supplier's PEPPOLID in AccountingSupplierParty.Party.EndpointID (schemeID=0235) and the buyer's PEPPOLID in AccountingCustomerParty.Party.EndpointID.

UUID

A string of letters and numbers that gives each invoice a unique identity across all systems.

AED amounts

All invoices must include tax amounts in AED at both header and line level, regardless of the invoice currency. Calculate the AED equivalent using the exchange rate that applies and include it in TaxTotal.TaxAmount and at each invoice line.

Date and time format

Use UTC time stamps in ISO 8601 format: YYYY-MM-DDTHH:MM:SSZ.

Invoice numbering

Invoice numbers must be sequential and unique within your system. Maintain sequence integrity in your Enterprise Resource Planning (ERP). Sovos doesn't assign invoice numbers.

No QR code or barcode

PINT-AE doesn't use a QR code or barcode. Don't add these to your XML.