PINT AE (Peppol International UAE) is the structured data format mandated for all UAE eInvoices. It defines 51 mandatory fields across 6 categories that every supplier must populate for a compliant eInvoice exchanged over the Peppol network.
If you are a UAE business preparing for the mandatory eInvoicing programme, understanding PINT AE is non-negotiable. This is the technical backbone of every eInvoice your systems will generate, validate and transmit — and getting it wrong means non-compliant invoices and potential penalties under Cabinet Decision No. 106 of 2025.
This guide breaks down exactly what PINT AE is, why the UAE chose it, what all 51 mandatory fields cover, and what your business needs to do before the 2026 deadlines hit.
💬 Speak to an eInvoicing ExpertWhat Is PINT AE?
PINT AE stands for Peppol International (UAE). It is the UAE's localised extension of the global Peppol PINT standard — a data dictionary that defines the exact fields, formats, codes and rules that must be present in every electronic invoice exchanged within the UAE eInvoicing system.
The Ministry of Finance adopted PINT AE as the UAE Data Dictionary under Ministerial Decision No. 243 of 2025. This decision governs the scope and procedures of the entire eInvoicing programme, and PINT AE sits at the heart of it as the technical specification all Accredited Service Providers (ASPs) must support.
Crucially, PINT AE defines what an eInvoice is — and what it is not. Many businesses assume their current PDF invoices or Word document invoices are digital enough. Under UAE law, they are not.
What Does NOT Qualify as an eInvoice Under PINT AE?
A valid eInvoice must be issued, transmitted and received in a structured data format that allows automatic electronic processing — routed through an MoF-Accredited Service Provider over the Peppol network.
The 51 Mandatory Fields of PINT AE
Every PINT AE Tax eInvoice must contain exactly 51 mandatory fields grouped across six structured categories. Missing even one mandatory field will cause the invoice to fail validation at the Accredited Service Provider (ASP) level — meaning it will not reach your buyer and will not be reported to the FTA.
- Invoice number
- Invoice date
- Invoice type code
- Invoice currency code
- Invoice transaction type code
- Payment due date
- Business process type
- Specification identifier
- Payment means type code
- Seller name
- Seller electronic address
- Seller electronic identifier
- Seller legal registration identifier
- Seller legal registration identifier type
- Seller tax identifier
- Seller tax scheme code
- Seller address line 1
- Seller city
- Seller country subdivision
- Seller country code
- Buyer name
- Buyer electronic address
- Buyer electronic identifier
- Buyer tax identifier
- Buyer tax scheme code
- Buyer address line 1
- Buyer city
- Buyer country subdivision
- Buyer country code
- Sum of invoice line net amount
- Invoice total amount without tax
- Invoice total tax amount
- Invoice total amount with tax
- Amount due for payment
- Tax category taxable amount
- Tax category tax amount
- Tax category code
- Tax category rate
- Invoice line identifier
- Invoiced quantity
- Unit of measure code
- Invoice line net amount
- Item net price
- Item gross price
- Item price base quantity
- Invoiced item tax category code
- Invoiced item tax rate
- VAT line amount in AED
- Invoice line amount in AED
- Item name
- Item description
Not Sure If Your ERP Is PINT AE Ready?
Fastlane helps UAE businesses assess their accounting systems and connect them to an MoF-accredited ASP — fully configured for all 51 PINT AE mandatory fields.
The 5-Corner Model: How PINT AE Invoices Travel
PINT AE does not just define what data goes into an invoice — it also defines how that invoice moves. The UAE has adopted the Decentralized Continuous Transaction Control and Exchange (DCTCE) model, commonly called the 5-Corner model. This is the same architecture used by Singapore's InvoiceNow programme.
Supplier (Send)
Supplier enters invoice data into their business software and initiates via their ASP
Sending ASP (Validate)
ASP validates the PINT AE data, checks standards are met, transmits to buyer ASP or direct B2B
Receiving ASP (Deliver)
Receiving ASP validates invoice data and delivers it to buyer's business software in chosen format
Buyer (Receive)
Buyer's business software is populated with the invoice data received from their ASP
MoF / FTA (Collect)
The receiving access point validates data and transmits it to the FTA Central Data Platform for tax reporting
The 5-corner model means tax data flows automatically to the FTA with every eInvoice exchanged — there is no separate VAT reporting step for eInvoices. Corner 5 handles tax data reporting to the authorities in real time. This is why VAT compliance and eInvoicing compliance become deeply linked under the new system.
PINT AE Legislation and Legal Basis
PINT AE does not exist in isolation — it is underpinned by a layered legal framework established under UAE Federal law. Understanding the legislation clarifies why compliance is mandatory and what the consequences of non-compliance are.
The core legal framework includes the original VAT laws (Federal Decree-Law No. 8 of 2017 and Federal Decree-Law No. 28 of 2022, as amended by Federal Decree-Law No. 17 of 2024) which introduced eInvoicing definitions. The VAT Executive Regulations (Articles 59 and 60) govern the invoice format rules.
The operational rules are set by three key Ministerial Decisions: Ministerial Decision No. 243 of 2025 governing the eInvoicing scope and procedures (the PINT AE standard), Ministerial Decision No. 244 of 2025 providing the implementation timelines, and Ministerial Decision No. 64 of 2025 governing accreditation of Service Providers. Penalties are defined under Cabinet Decision No. 106 of 2025.
PINT AE Rollout Timelines: Your Deadlines
Under Ministerial Decision No. 244 of 2025, the UAE eInvoicing rollout is phased over 2026–2027. The phase you fall into depends on your business revenue as per the latest financial statements (or projected revenue for newly incorporated companies).
Voluntary Exchange Period
All UAE businesses may voluntarily start receiving, issuing, exchanging and reporting eInvoices as per PINT AE and the Technical Data Dictionary (TDD) via the Peppol network. No reporting obligation yet — but ASP appointment can begin.
Large & Major Companies — ASP Appointment Deadline
Companies with revenue of AED 50 million and above must have appointed a MoF-Accredited Service Provider by this date.
Large & Major Companies — Mandatory Go-Live
Companies with revenue AED 50m+ must be live on PINT AE eInvoicing — all B2B and B2G invoices must be issued and exchanged in PINT AE format over the Peppol network.
SMEs — ASP Appointment Deadline
Small and Medium Sized Companies with revenue up to AED 50 million must appoint an Accredited Service Provider.
SMEs — Mandatory Go-Live
All SMEs must be live on PINT AE eInvoicing. This covers the vast majority of UAE businesses, including free zone companies.
Government Entities — Mandatory Go-Live
All government entities and their trading partners must be on the PINT AE framework.
Choosing the Right ASP for PINT AE Compliance
The PINT AE format is exchanged through Accredited Service Providers (ASPs) — technology companies that have passed the MoF's six-stage accreditation process including OpenPeppol membership, PINT AE technical testing, tax data reporting testing and full production certification. Without an accredited ASP, your business cannot send or receive valid PINT AE eInvoices.
When selecting an ASP, the MoF recommends evaluating them on experience and background (company history, geographical reach) and product and service factors (product ownership, integration and data management, compliance and security, customer support and SLAs, pricing structure, and scalability).
There are currently 16 pre-approved Service Providers, with more in the pipeline. Each has different pricing, ERP integration capabilities and support models. Fastlane has evaluated the key ASPs active in the UAE market — see our full ASP comparison here.
Your Six-Step Path to PINT AE Compliance
The MoF has mapped a clear journey for taxpayers to achieve PINT AE compliance. Fastlane can assist at every stage:
Step 1 — Understand. Learn the eInvoicing process and data requirements (you are doing this now). Map how PINT AE's 51 fields relate to your current invoicing data.
Step 2 — Choose ASP. Select a MoF-accredited Service Provider and sign a commercial contract. Review our ASP comparison page for a structured vendor analysis.
Step 3 — Implement. Your selected ASP integrates with your business software or ERP to enable PINT AE eInvoice creation, validation and submission.
Step 4 — Test. Your ASP conducts testing with you for eInvoice creation, validation and submission before going live.
Step 5 — Exchange. Your ASP automatically exchanges eInvoices between your buyers and suppliers and reports tax data to the FTA via Corner 5.
Step 6 — Optimise. Use eInvoicing data for business process optimisation and lower invoice production costs — real-time payment tracking, automated AP/AR matching and reduced audit exposure.
💬 Start Your Implementation JourneyFrequently Asked Questions — PINT AE
This article has been reviewed by Fastlane's senior tax advisory team with reference to the official MoF UAE eInvoicing Programme presentation (February 2026), Ministerial Decision No. 243 of 2025, Ministerial Decision No. 244 of 2025 and Cabinet Decision No. 106 of 2025. All deadlines and field requirements reflect the currently published MoF guidance. For personalised PINT AE implementation advice, contact our team directly.
Ready to Implement PINT AE eInvoicing?
Fastlane is an FTA-registered Tax Agent and MoE-registered Auditor. We help UAE businesses select the right ASP, integrate their accounting systems and achieve full PINT AE compliance before their mandatory deadline.