# 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.

- URL: https://www.pyalm.com/blog/uae-electronic-invoice-mandatory-fields
- Author: Fadhil Abdulla
- Category: Pyalm Books
- Published: 2026-05-05
- Updated: 2026-06-27

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## 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](https://www.pyalm.com/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.

[Explore Pyalm Books](https://www.pyalm.com/books) | [MoF UAE E-Invoicing Guidelines](https://mof.gov.ae/)