This topic lists the codes and declarations you need to build valid United Arab Emirates (UAE) electronic invoices: Value Added Tax (VAT) category codes, document type codes, registration identifier types, and XML namespace declarations.

VAT tax category codes

Use the following codes to identify the VAT treatment for each supply on your invoice:

Code	Category	Rate	When to use
S	Standard rate	5%	Most domestic taxable supplies
Z	Zero rate	0%	Exports, international services, qualifying zero-rated supplies
E	Exempt	0%	VAT-exempt supplies
AE	Reverse charge	0%	Reverse charge mechanism (use case 2)
O	Out of scope	—	Outside UAE VAT scope

Document type codes

Set InvoiceTypeCode to one of the following values depending on the document you're submitting:

Code	Document type
380	Tax invoice or commercial invoice
381	Tax credit note or commercial credit note

Registration identifier types

Use the following codes to identify the type of registration document for each party on the invoice:

Code	Description
TL	Commercial/trade license
EID	Emirates ID
PAS	Passport
CD	Cabinet Decision

XML namespace declarations

Include the following namespace declarations in the root element of every Standard Business Document (SBD) you submit:

<sbd:StandardBusinessDocument
    xmlns="http://uri.etsi.org/01903/v1.4.1#"
    xmlns:sbd="http://www.unece.org/cefact/namespaces/StandardBusinessDocumentHeader"
    xmlns:xades="http://uri.etsi.org/01903/v1.3.2#"
    xmlns:ad="http://www.sovos.com/namespaces/additionalData"
    xmlns:sci="http://www.sovos.com/namespaces/sovosCanonicalInvoice"
    xmlns:svs="http://www.sovos.com/namespaces/sovosDocument"
    xmlns:sov="http://www.sovos.com/namespaces/sovosExtensions"
    xmlns:ds="http://www.w3.org/2000/09/xmldsig#"
    xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
    xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2"
    xmlns:ext="urn:oasis:names:specification:ubl:schema:xsd:CommonExtensionComponents-2"
    xmlns:inv="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
    xmlns:crn="urn:oasis:names:specification:ubl:schema:xsd:CreditNote-2">