PINT AE Mandatory Fields: The Complete UAE E-Invoice Field Checklist
PINT AE defines 135+ data elements, of which around 50 are mandatory on a standard tax invoice. An e-invoice missing even one will be rejected. Here is the full field checklist with explanations for each.
Why Mandatory Fields Matter
The UAE e-invoicing system validates every invoice against the PINT AE data dictionary at the point of submission. If a required field is missing or incorrectly formatted, the invoice is rejected — and a rejected invoice cannot be used to claim input VAT. Getting the fields right is not optional.
How PINT AE Classifies Fields
PINT AE (Peppol International Invoice — UAE) defines 135+ data elements in total. Each is classified into one of three groups depending on the transaction type and scenario:
- Mandatory — always required for that scenario. A standard tax invoice carries around 50 mandatory fields.
- Conditional — required only when a condition applies (a discount amount is required only when a discount is given; a buyer TRN is required only for B2B).
- Optional — permitted but not required.
The sections below cover the mandatory and most common conditional fields. The structured invoice is generated as XML (UBL 2.1) or JSON aligned to PINT AE — never as a PDF.
Invoice Header Fields
- Invoice Number — A unique sequential identifier for each invoice
- Invoice Date — The date the invoice was issued
- Supply Date — The date goods or services were delivered (may differ from invoice date)
- Invoice Currency — AED for domestic transactions; foreign currency with AED conversion for cross-border
- Invoice UUID — A system-generated universally unique identifier for the transaction
Supplier Information
- Supplier Legal Name — As registered with the FTA
- Supplier Tax Registration Number (TRN) — 15-digit VAT number
- Supplier Address — Building, street, city, emirate, country
- Supplier Commercial Registration Number (where applicable)
Buyer Information
For B2B transactions:
- Buyer Legal Name
- Buyer TRN — Mandatory when the buyer is VAT-registered
- Buyer Address
For B2C transactions, buyer TRN is not required, but name and address are recommended.
Line Item Fields
Each line on the invoice must include:
- Item Description — What was supplied
- Quantity
- Unit Price (excluding VAT)
- VAT Rate — Standard (5%), Zero-rated (0%), or Exempt
- VAT Amount per Line
- Line Total (excluding VAT)
- Discount Amount (if applicable)
Invoice Totals
- Total Amount Excluding VAT
- Total VAT Amount
- Total Amount Including VAT
- Total Discount (if any discounts were applied)
Additional Fields
- Payment Terms — Net 30, Due on receipt, etc.
- Purchase Order Reference — For B2B where PO exists
- Notes / Special Instructions (optional)
- Digital Signature — Required for authenticity verification
B2B vs B2C Summary
| Field | B2B | B2C | |---|---|---| | Buyer TRN | Required | Not required | | Buyer Name | Required | Recommended | | Digital Signature | Required | Required |
How Pyalm Books Handles This
Pyalm Books captures all mandatory fields automatically from your client and product records. When you issue an invoice, every required field is populated — no manual checklist needed.