What Is PINT-AE? The UAE E-Invoice Format Explained for Small Businesses
PINT-AE is the UAE's mandatory e-invoicing format, required from 2027. It is an XML standard built on the international Peppol framework with UAE-specific fields. This guide explains what PINT-AE contains, how it differs from a PDF invoice, and what small businesses need to do.
Quick Answer
PINT-AE is the UAE national e-invoicing standard, derived from the international PINT (Peppol International) specification. It is a structured XML format containing all UAE VAT invoice fields plus UAE-specific identifiers. From 2027, all B2B invoices between UAE VAT-registered businesses must be issued in PINT-AE format through an Accredited Service Provider.
Most small businesses in the UAE currently issue invoices as PDFs, either attached to an email or downloaded from accounting software. PINT-AE is the format that will replace PDFs for B2B transactions between VAT-registered businesses from 2027. Understanding what it is, what it contains, and how it flows through the network is the first step toward compliance before the UAE e-invoicing mandate applies.
This guide covers the technical essentials without requiring a background in data standards. If you want to know about the mandate dates, see our UAE e-invoicing deadlines guide. If you want to understand ASPs and how to choose one, see our ASP guide.
Last updated: June 2026
What does PINT stand for?
PINT stands for Peppol International. Peppol is a global network and standards framework that allows businesses and their service providers to exchange electronic documents, originally developed in Europe but now extended to more than 40 countries. PINT is the international baseline invoice standard within the Peppol network, designed so that one core standard can be localised for different national tax requirements.
PINT-AE is the UAE's local extension of PINT. The "AE" is the ISO country code for the United Arab Emirates. Peppol has similar national localisations in other countries: PINT-SG in Singapore, PINT-MY in Malaysia, BIS Billing 3 in Europe, and so on. The UAE Federal Tax Authority and Ministry of Finance joined the Peppol network and published the PINT-AE specification as the technical foundation of the UAE e-invoicing mandate.
What is in a PINT-AE invoice?
A PINT-AE invoice is an XML file. It cannot be read by looking at it the way you would read a PDF, but accounting software and ASPs process the structured data automatically. The information in a PINT-AE invoice divides into mandatory fields and UAE-specific extensions.
Core fields (from the international PINT baseline)
| Field | What it contains |
|---|---|
| Invoice number | Unique identifier issued by the seller |
| Invoice date | Date of issue |
| Due date | Payment due date |
| Currency | Transaction currency (AED for domestic UAE invoices) |
| Seller details | Name, address, VAT number, bank details |
| Buyer details | Name, address, VAT number |
| Line items | Description, quantity, unit price, line total |
| VAT rate | Applicable rate per line (5% standard, 0% zero-rated, or exempt) |
| Tax amount | VAT amount per line and total |
| Invoice total | Net amount, total VAT, gross payable |
UAE-specific extensions in PINT-AE
The UAE extensions add fields required by the FTA to verify compliance and enable transaction monitoring:
| Field | Why it is UAE-specific |
|---|---|
| Tax Registration Number (TRN) | UAE VAT identifier, 15-digit number, required for both seller and buyer |
| Trade licence number | UAE business registration identifier |
| Emirates identifier | The Emirate where the supply takes place (Abu Dhabi, Dubai, Sharjah, etc.) |
| Tax category codes | UAE-specific codes for standard rate, zero rate, exempt, and out-of-scope supplies |
| Supply type indicator | Whether the supply is goods, services, or mixed |
| QR code data | Encoded summary for verification by the FTA and by buyers |
The QR code field deserves special mention. UAE VAT regulations already require a QR code on simplified tax invoices (B2C invoices). In PINT-AE, the QR code is embedded in the structured data and encodes key invoice details for rapid verification, including the seller TRN, invoice date, and tax amount.
How does a PINT-AE invoice differ from a PDF invoice?
The difference is structural, not cosmetic. A PDF invoice is a visual document: it looks like an invoice to a human, but there is no machine-readable data layer. A PDF produced by accounting software contains pixels that represent numbers and text, but another system cannot reliably extract those numbers to verify tax amounts, match the invoice to a payment, or submit the data to the tax authority.
A PINT-AE invoice is the opposite: it is structured data first, human-readable second. Every field has a defined tag, a specific data type, and a position in the document hierarchy. Software can extract any field instantly, validate it against business rules, and transmit it to the FTA with certainty. A human-readable PDF rendering can be generated from the XML for the buyer's convenience, but the legal record is the XML.
This structural difference is why the UAE mandate is sometimes described as continuous transaction control: the FTA receives the structured data from every invoice in near real-time, enabling tax verification without waiting for a quarterly return.
How does a PINT-AE invoice travel from seller to buyer?
PINT-AE invoices use the Peppol four-corner model. Understanding this helps you see why an ASP is required and what actually happens when you click "send invoice" in accounting software:
Corner 1: Seller's accounting software You create an invoice in AccountsOS (or whichever system you use). The software produces the structured PINT-AE XML.
Corner 2: Seller's Accredited Service Provider Your ASP receives the PINT-AE invoice, validates it against PINT-AE rules, sends a copy to the FTA's clearing platform, receives a clearance token, and routes the validated invoice onward to the buyer's ASP via the Peppol network.
Corner 3: Buyer's Accredited Service Provider The buyer's ASP receives the invoice, validates it, and delivers it to the buyer's accounting system.
Corner 4: Buyer's accounting system The buyer's software receives the structured invoice, which can be automatically matched to a purchase order and posted to the accounts.
The FTA sits as a parallel observer at the clearing stage: every invoice passes through the clearing platform before it reaches the buyer. This is what makes the UAE system a continuous transaction control model rather than a post-period reporting model.
You cannot skip corners 2 and 3 by emailing the XML directly to the buyer. The clearance step via the ASP and the FTA platform is mandatory.
Does PINT-AE replace the current UAE tax invoice format?
PINT-AE replaces the PDF tax invoice for B2B transactions between VAT-registered businesses once the mandate applies (1 January 2027 for large businesses, 1 July 2027 for all others). Businesses can choose to issue a human-readable PDF version alongside the PINT-AE record as a convenience for their buyers, but the PDF has no independent legal validity.
For B2C transactions (sales to private individuals who are not VAT-registered), the current simplified tax invoice rules continue to apply. Simplified invoices do not need to be transmitted through an ASP via PINT-AE. The mandate focuses on B2B flows where both parties are VAT-registered.
What must my accounting software do to support PINT-AE?
Your accounting software needs to be able to generate PINT-AE XML from your invoice data and communicate with your ASP. Specifically:
- Map all required PINT-AE fields from your invoice data, including the UAE-specific extensions (TRN, trade licence, Emirates code)
- Generate valid PINT-AE XML that conforms to the published schema
- Communicate with your chosen ASP via a standard API
- Receive and store the clearance token returned by the ASP after FTA validation
- Retrieve incoming PINT-AE invoices from your ASP for bills from suppliers
Accounting software that cannot do this will require a workaround, such as exporting invoice data to a separate system for PINT-AE conversion. This adds friction and introduces error risk.
AccountsOS stores all invoice data in clean structured fields that map directly to PINT-AE requirements. We are building the ASP connectivity layer in parallel with the FTA's accreditation programme, targeting readiness before the 31 March 2027 ASP appointment deadline.
What does PINT-AE mean for receiving invoices from suppliers?
The mandate is two-directional: you need to be able to both send and receive PINT-AE invoices. When a UAE supplier sends you a PINT-AE invoice, it arrives at your ASP, which delivers it to your accounting system. Your system should be able to automatically process the incoming XML, create a bill, match it to a purchase order if one exists, and post the VAT amounts.
For AccountsOS users, incoming PINT-AE invoices will arrive through your connected ASP and be ingested automatically into your bills and expenses. The AI will categorise the line items and match them to open purchase orders or existing vendor records.
What do I need to do now to be PINT-AE ready?
The most important actions for small businesses in 2026 are:
Verify your master data is accurate: Your TRN, trade licence number, and registered Emirates address must be correct in your accounting system. PINT-AE validation will reject invoices with mismatched identifiers.
Check your accounting software roadmap: Ask your software provider when PINT-AE support will be available. If the answer is vague, start evaluating alternatives now rather than in Q1 2027.
Understand your invoice volumes: If you issue fewer than 100 invoices per year, the ASP's free-invoice allowance under Ministerial Decision 64/2025 may cover you at zero cost. If you issue more, factor ASP pricing into your 2027 budget.
Identify ASP options: The FTA's accredited list is expected in late 2026. Shortlist candidates now so you can move quickly once the list is published.
Keep your buyer data current: PINT-AE requires your buyers' TRN and address. If your customer records are incomplete, now is the time to fill the gaps.
AccountsOS is preparing PINT-AE generation and ASP connectivity ahead of the mandate. Start your free 14-day trial to ensure your UAE invoicing is built on a compliant foundation before the deadlines arrive.
Frequently Asked Questions
What does PINT stand for in PINT-AE?
PINT stands for Peppol International. It is the international baseline e-invoice standard developed within the Peppol network. PINT-AE is the UAE national localisation, with UAE-specific extensions for fields such as the Tax Registration Number, trade licence, and Emirates code. The "AE" is the ISO country code for the United Arab Emirates.
Is a PDF invoice the same as a PINT-AE invoice?
No. A PDF is a visual document with no machine-readable structure. PINT-AE is an XML file with a defined schema where every field has a specific tag and data type. Once the UAE mandate applies, PDF invoices are not valid VAT documents for B2B transactions between VAT-registered businesses. The legal record is the PINT-AE XML, which may be accompanied by a PDF rendering for human readability.
Do I need PINT-AE for invoices to private customers (B2C)?
No. The UAE mandate focuses on B2B transactions where both buyer and seller are VAT-registered. Invoices to private consumers continue to use simplified tax invoice rules and do not need to be transmitted via an ASP in PINT-AE format.
Can I create a PINT-AE invoice manually?
Technically yes, but it is impractical for most businesses. PINT-AE XML has a complex schema with dozens of mandatory and optional elements. Creating it manually without software would be error-prone. Accounting software generates the XML automatically from your invoice data. The ASP then validates it before submission to the FTA.
What is the QR code in PINT-AE?
The QR code in PINT-AE is an encoded summary of key invoice fields: seller TRN, invoice date, total amount, and VAT amount. It allows the buyer and the FTA to quickly verify the invoice using a phone camera without accessing the full XML. UAE regulations already require QR codes on simplified tax invoices, and PINT-AE extends this requirement to B2B invoices.
How does Peppol work in the UAE?
The UAE FTA joined the Peppol network and adopted PINT as the basis for the PINT-AE standard. Peppol uses a four-corner model: seller software connects to the seller's ASP, which routes the invoice through the Peppol network to the buyer's ASP, which delivers to the buyer's software. The UAE adds an FTA clearing step at Corner 2, so every invoice is validated and recorded by the FTA before delivery to the buyer.
When will ASPs be available in the UAE?
The FTA is expected to publish its accredited ASP list in late 2026. The 31 March 2027 deadline for ASP appointment means businesses need to select and onboard an ASP before that date. AccountsOS is monitoring the FTA's accreditation programme and will publish integration details as providers are confirmed.
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