These samples cover the most common invoice scenarios for the United Arab Emirates (UAE).

Each sample covers a specific invoice scenario and shows the key fields to set. Use the tables as a quick reference, then adapt the values to match your data. See the PINT-AE Input examples for full working XML.

Sample 1: Standard B2B tax invoice (use case 1)

Scenario:

UAE VAT-registered supplier invoices another UAE VAT-registered business for services. Standard VAT at 5%.

Sample configuration:

Key field	Value
InvoiceTypeCode	380
TaxCategoryCode	S
TaxPercent	5
TaxTotal.TaxAmount (AED)	5% of taxable amount
Both parties' EndpointID	0235: + TIN

Sample 2: Tax credit note (use case 12)

Scenario:

Supplier issues a credit note to partially reverse a previously submitted tax invoice. The credit note references the original invoice number.

Sample configuration:

Key field	Value
InvoiceTypeCode	381
BillingReference.InvoiceDocumentReference.ID	Original invoice number
BillingReference.InvoiceDocumentReference	Number of original invoice (from Sovosnotification)

Sample 3: Zero-rated export (use case 10)

Scenario:

UAE supplier exports goods to a buyer outside the GCC. Zero-rated VAT applies.

Sample configuration:

Key field	Value
TaxCategoryCode	Z
TaxAmount	0
AccountingCustomerParty.PostalAddress.Country.IdentificationCode	Buyer's non-UAE country code

Important:

If the buyer belongs is included the PEPPOL network, the invoice flows through to the buyer ASP normally. If the buyer isn't a PEPPOL registrant, the invoice is reported directly to the FTA without being delivered to the buyer ASP.

Sample 4: Reverse charge (use case 2)

Scenario:

Supply where the buyer accounts for VAT under the reverse charge mechanism.

Sample configuration:

Key field	Value
TaxCategoryCode	AE
TaxAmount	0
Buyer TRN	Must be included, as the buyer is VAT-registered

Sample 5: Free trade zone supply (use case 8)

Scenario:

Supplier in a UAE Free Trade Zone invoices a mainland UAE business. Download XML or view the Postman collection.

Sample configuration

Key field	Value
FreeTradeZoneSupply flag	true
TaxCategoryCode	Per applicable VAT treatment

Sample 6: Self-billing invoice (use case 15)

Scenario:

Buyer issues an invoice on behalf of the supplier under a written self-billing agreement. Both parties are UAE VAT-registered.

Self-billing requires that both parties are VAT-registered with valid TINs, and that a written self-billing agreement is in place under which the supplier agrees not to issue a tax invoice for the covered transactions.

Sovosdoesn't confirm the existence of the agreement. This is a business-level obligation.