What data fields are mandatory on an e-invoice in the UAE?

UAE e-invoices must contain the mandatory data fields prescribed by the Ministry of Finance and the applicable PINT-AE specifications.

The mandatory fields include information such as the invoice number, invoice date, invoice type code, invoice currency, invoice transaction type, supplier information, buyer information, transaction details, amounts, tax information, and other fields required for the particular transaction scenario.

The exact fields can vary depending on the type of invoice and scenario. The UAE mandatory-field document identifies specific requirements for tax invoices and commercial electronic invoices.

The transaction type can also identify scenarios such as Free Zone transactions, deemed supplies, margin schemes, summary invoices, continuous supplies, disclosed-agent billing, and e-commerce supplies.

Businesses should therefore perform a detailed field mapping exercise between their ERP and the UAE PINT-AE requirements rather than assuming that their existing invoice template already contains everything required.

Key points

• Invoice number and invoice date are mandatory fields.
• Invoice type and currency information are required.
• Supplier and buyer information must be captured correctly.
• Transaction and VAT information must be mapped correctly.
• Additional fields can apply depending on the transaction scenario.
• ERP field mapping should be completed before integration.