UAE E-INVOICING · PINT AE SCENARIO LAB · MODULE E1

PINT AE Example Library: 18 UAE E-Invoice Scenarios Explained

PINT AE is the UAE version of the Peppol PINT e-invoice standard: every UAE e-invoice and credit note becomes a structured XML file exchanged through Accredited Service Providers, starting 1 January 2027 for businesses with revenue of AED 50 million or more.

Learn UAE e-invoicing one scenario at a time. All 18 official PINT AE examples — 16 invoices and 2 credit notes — each with an illustrative UAE case, the XML fields that change, the most common ERP mistake and a one-click check in PTG Tool 04.

18 official scenarios8 video lessons≈ 2 h learning timeFreeQuiz + PTG certificateLast reviewed: Oct 2026

0 / 18 scenarios done

📥 Free readiness checklist (PDF)🎓 Take the free course (8 video lessons)✔ Final quiz 📅 Book a readiness review

Who this lab is for

Finance & tax teams

Pick the right document type, tax category and flag for each transaction, and check credit notes before they go out.

ERP & IT teams

See exactly which UBL fields change per scenario and test your ERP export against the official file in Tool 04.

Project leads & owners

Use the 18 scenarios as a go-live test list and track progress scenario by scenario.

FREE DOWNLOAD · 2-PAGE PDF

UAE E-Invoicing Readiness Checklist

28 practical checks across scope, ASP, master data, ERP mapping, testing and go-live, written by an FTA-registered tax agency. Use it in your next project meeting.

✔ Phase dates and scope questions
✔ PINT AE mapping checks for your ERP
✔ Testing and go-live sign-off list

How each scenario works

When is it used — read the card
Illustrative UAE case — with our cast
Fields that change — compared with a normal invoice
Common ERP mistake — what to avoid
Run it in Tool 04 — then compare with your own ERP output

Core invoices · Lesson E1-3

The minimum valid tax invoice

Official file: Standard invoice Mandatory fields.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:1345678901

PayableAED 1,050.00

Transaction flags (ProfileExecutionID)

00000000

All 8 flags off — a normal domestic supply

Tax categories usedSStandard 5%

Rashid sells office paper

Al Noor Office Supplies LLC (Rashid) sells AED 1,000 of paper to a Dubai contractor. VAT 5% = AED 50. Payable AED 1,050. Only the mandatory fields are filled.

Illustrative case — fictional names.

The fields that change

380
00000000

AED
...S
   5
...
   1050

Watch out — common ERP mistake

Leaving out a mandatory field because "the PDF never showed it" (e.g. the transaction flags or the buyer endpoint).

KEY POINT Start here: this file is the floor. Every other scenario adds fields on top of it.

▶ Run in Tool 04 ⬇ Download official XML

Core invoices · Lesson E1-3

The full standard tax invoice

Official file: Standard tax invoice.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:1345678901

PayableAED 11,175.50

Transaction flags (ProfileExecutionID)

00000000

All 8 flags off — a normal domestic supply

Tax categories usedSStandard 5%

Rashid invoices a full order

Rashid invoices a construction company for stationery with a purchase-order reference, delivery date, payment terms "within a week" and bank details. One line, standard rated.

Illustrative case — fictional names.

The fields that change

380
Tax invoice
…
…ActualDeliveryDate…
…
Within a week
11175.50

Watch out — common ERP mistake

Sending references (PO number, delivery date) as free text in a note instead of the dedicated fields the buyer's ERP can read.

KEY POINT Same tax logic as Scenario 1 — the extra fields help the buyer match and pay the invoice automatically.

▶ Run in Tool 04 ⬇ Download official XML

Core invoices · Lesson E1-3

One invoice, five lines, mixed treatment

Official file: Standard invoice - Extensive.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:112345679000003

PayableAED 5,777.50

Transaction flags (ProfileExecutionID)

10001010

Free trade zone, Continuous supply, E-commerce

Tax categories usedAEReverse charge EExempt OOut of scope SStandard 5% ZZero rated

Arjun's stress test

One invoice with five lines and five different tax categories: standard (S), exempt (E), out of scope (O), reverse charge (AE) and zero rated (Z). The flag 10001010 switches on free trade zone, continuous supply and e-commerce. Before go-live, Arjun runs this file next to the ERP export of a similar invoice.

Illustrative case — fictional names.

The fields that change

10001010

… S
… E
… O
… AE
… Z

Watch out — common ERP mistake

Sending one tax total instead of a tax breakdown for EACH tax category used on the lines.

KEY POINT The richest official file: use it as the stress test for your ERP mapping.

▶ Run in Tool 04 ⬇ Download official XML

Core invoices · Lesson E1-3

The commercial invoice (480)

Official file: Commercial invoice.xml

Done

Document type480 Commercial invoice

CurrencyAED

Buyer endpoint0235:1345678901

PayableAED 150,000.00

Transaction flags (ProfileExecutionID)

00000000

All 8 flags off — a normal domestic supply

Tax categories usedOOut of scope

A non-VAT-registered supplier

Mr Saeed's family property company is not VAT registered and invoices a business tenant for AED 150,000. No tax invoice is required, but a structured commercial invoice is.

Illustrative case — fictional names.

The fields that change

480
00000000
...
   O
...150000

Watch out — common ERP mistake

Issuing 380 with 0% VAT instead of 480 with category O — the document type and category must both change.

KEY POINT 480 + category O = commercial invoice outside the scope of tax. It still travels through the ASPs.

▶ Run in Tool 04 ⬇ Download official XML

Tax treatments · Lesson E1-4

Zero-rated supplies

Official file: Zero rated supplies.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:1347809543

PayableAED 248,750.00

Transaction flags (ProfileExecutionID)

00000000

All 8 flags off — a normal domestic supply

Tax categories usedZZero rated

Layla zero-rates a qualifying supply

Layla's logistics company invoices international freight services worth AED 248,750 to a UAE client. The supply qualifies for zero rating, so VAT is AED 0 — but it is still a tax invoice.

Illustrative case — fictional names.

The fields that change

380
00000000
...
   Z
   0
...0.00

Watch out — common ERP mistake

Using exempt (E) or out of scope (O) for a zero-rated supply. Zero-rated is Z at 0%, and it stays a 380 tax invoice.

KEY POINT Z ≠ E ≠ O. Zero-rated supplies are taxable at 0% and keep their input-tax recovery.

▶ Run in Tool 04 ⬇ Download official XML

Tax treatments · Lesson E1-4

Domestic reverse charge

Official file: Supply under Reverse charge mechanism.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:1347809543

PayableAED 2,970.00

Transaction flags (ProfileExecutionID)

00000000

All 8 flags off — a normal domestic supply

Tax categories usedAEReverse charge

Rashid sells mobile phones for resale

Rashid sells AED 2,970 of mobile phones to a VAT-registered reseller. Electronic devices fall under the domestic reverse charge, so the buyer accounts for the VAT.

Illustrative case — fictional names.

The fields that change

380
00000000
...
   AE
   5
...2970

Watch out — common ERP mistake

Charging 5% VAT in the payable amount. Under reverse charge the seller shows category AE and the buyer self-accounts.

KEY POINT Only DOMESTIC reverse charge (e.g. electronic devices, scrap) is in scope — not imported services.

▶ Run in Tool 04 ⬇ Download official XML

Transaction flags 1–4 · Lesson E1-5

Supply involving a free trade zone

Official file: Supply involving free trade zone.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:1789012345

PayableAED 70,523.25

Transaction flags (ProfileExecutionID)

10000000

Free trade zone

Tax categories usedSStandard 5%

Layla's free-zone company

Layla's company in a Dubai free zone supplies equipment worth AED 67,165 + VAT to a customer, and the supply involves the free zone. Position 1 is switched on.

Illustrative case — fictional names.

The fields that change

380
10000000

...S 5
...70523.25

Watch out — common ERP mistake

Assuming "free zone = out of scope" and dropping VAT or the flag. The flag describes the scenario; the VAT treatment still follows the VAT law.

KEY POINT Position 1 = free trade zone. Applies to tax AND commercial invoices where a free-zone party or free-zone supply is involved.

▶ Run in Tool 04 ⬇ Download official XML

Transaction flags 1–4 · Lesson E1-5

Deemed supply (no consideration)

Official file: Deemed supply - predefined endpoint.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:1012345678

PayableAED 279.30

Transaction flags (ProfileExecutionID)

01000000

Deemed supply

Tax categories usedSStandard 5%

Mr Saeed gives stock away

Mr Saeed's trading company gives goods from stock as gifts above the threshold. There is no payment, but VAT is due on the deemed supply: AED 266 + VAT 13.30 = AED 279.30.

Illustrative case — fictional names.

The fields that change

Watch out — common ERP mistake

Not issuing anything because "nobody paid". A deemed supply still needs an e-invoice — and there may be no real buyer endpoint.

KEY POINT Position 2 = deemed supply → predefined endpoint 0235:9900000097; reported to the FTA only.

▶ Run in Tool 04 ⬇ Download official XML

Transaction flags 1–4 · Lesson E1-5

Profit margin scheme

Official file: Margin scheme.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:112345679000003

PayableAED 1,000.00

Transaction flags (ProfileExecutionID)

00100000

Margin scheme

Tax categories usedNStd rate additional VAT

A used-car dealer

Desert Wheels Trading (illustrative) sells a used car under the profit margin scheme. VAT is due only on the dealer's margin, not the full price. Payable AED 1,000 in the official example.

Illustrative case — fictional names.

The fields that change

380
00100000

...
   N
...1000

Watch out — common ERP mistake

Printing the VAT amount on a margin-scheme invoice, or using category S on the full price.

KEY POINT Position 3 = margin scheme. The official file uses category N (standard rate additional VAT) on the margin base.

▶ Run in Tool 04 ⬇ Download official XML

Transaction flags 1–4 · Lesson E1-5

Summary tax invoice

Official file: Summary tax invoice.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:1347809543

PayableAED 14,108.00

Transaction flags (ProfileExecutionID)

00010000

Summary invoice

Tax categories usedAEReverse charge SStandard 5%

One hotel, many deliveries

Rashid delivers stationery to the same hotel four times in a month. Instead of four invoices he issues one summary tax invoice with four lines for the calendar month — one line is reverse charge.

Illustrative case — fictional names.

The fields that change

380
00010000

…start/end of month…
 × 4  (S and AE)
...14108

Watch out — common ERP mistake

Mixing customers or months in one summary invoice. It must be ONE recipient and ONE calendar month.

KEY POINT Position 4 = summary invoice: more than one supply to the same person in the same calendar month.

▶ Run in Tool 04 ⬇ Download official XML

Transaction flags 5–8 · Lesson E1-6

Continuous supply

Official file: Continuous supplies.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:1456789456

PayableAED 6,057.00

Transaction flags (ProfileExecutionID)

00001000

Continuous supply

Tax categories usedEExempt SStandard 5%

An annual maintenance contract

A facilities company bills a client monthly under a 12-month maintenance contract. Two lines: maintenance (standard rated) and an exempt element. Payable AED 6,057.

Illustrative case — fictional names.

The fields that change

380
00001000

…
...S … E
...6057

Watch out — common ERP mistake

Leaving out the invoice period. For recurring supplies the period the invoice covers must be clear.

KEY POINT Position 5 = continuous supply: recurring billing such as retainers, instalments and milestones.

▶ Run in Tool 04 ⬇ Download official XML

Transaction flags 5–8 · Lesson E1-6

Disclosed agent billing

Official file: Disclosed agent billing.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:1456789456

PayableAED 996.88

Transaction flags (ProfileExecutionID)

00000100

Disclosed agent

Tax categories usedSStandard 5%

An agent invoices for its principal

A registered shipping agent sells services on behalf of a disclosed principal and invoices the customer in the principal's name. Payable AED 996.88.

Illustrative case — fictional names.

The fields that change

380
00000100

...seller / principal and agent parties
   (see official file)
...996.88

Watch out — common ERP mistake

Showing the agent as the seller with no reference to the principal. Agent billing applies only to DISCLOSED agents.

KEY POINT Position 6 = agent billing: a registered agent makes a supply on behalf of a disclosed principal.

▶ Run in Tool 04 ⬇ Download official XML

Transaction flags 5–8 · Lesson E1-6

Supply through e-commerce

Official file: Supply through e-commerce.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:112345679000003

PayableAED 105.00

Transaction flags (ProfileExecutionID)

0000010

E-commerce (see note)

⚠ The official sample carries a 7-digit flag (0000010). The field needs 8 positions — treat samples as examples, not master data.

Tax categories usedSStandard 5%

Layla sells online

Layla's company sells AED 100 of goods to a business customer through an online marketplace. VAT AED 5. Payable AED 105.

Illustrative case — fictional names.

The fields that change

Watch out — common ERP mistake

Copying the official sample's flag value without checking its length.

KEY POINT Position 7 = e-commerce: supplies through an electronic medium as defined in Ministerial Decision No. 26 of 2023.

▶ Run in Tool 04 ⬇ Download official XML

Transaction flags 5–8 · Lesson E1-6

Exports

Official file: Exports.xml

Done

Document type380 Tax invoice

CurrencyUSD

Buyer endpoint0151:51824753556

PayableUSD 248,750.00

Transaction flags (ProfileExecutionID)

00000001

Exports

Tax categories usedZZero rated

Rashid exports to a foreign buyer

Rashid exports goods worth AED 248,750 to a buyer outside the UAE. The export is zero rated. The buyer is on the Peppol network with its own country scheme.

Illustrative case — fictional names.

The fields that change

380
00000001

...
   (foreign buyer scheme)
...Z 0

Watch out — common ERP mistake

Leaving position 8 off for exports, or using a UAE 0235 endpoint for a foreign buyer who has its own Peppol identifier.

KEY POINT Position 8 = exports: supply of goods or services outside the country. Not used on commercial invoices.

▶ Run in Tool 04 ⬇ Download official XML

Predefined endpoints · Lesson E1-7

Exports to a buyer not on the network

Official file: Exports - predefined endpoint.xml

Done

Document type380 Tax invoice

CurrencyUSD

Buyer endpoint0235:9900000099 (predefined endpoint)

PayableUSD 248,750.00

Transaction flags (ProfileExecutionID)

00000001

Exports

Tax categories usedZZero rated

A foreign buyer without Peppol

Rashid exports AED 248,750 of goods to a buyer abroad who has no Peppol access point. The export flag is on, the buyer endpoint is 0235:9900000099, and the document is reported to the FTA.

Illustrative case — fictional names.

The fields that change

00000001

...

   9900000099
...Z

Watch out — common ERP mistake

Holding the invoice until the buyer "joins the network". Issue it now with the predefined endpoint and send the buyer its copy outside the network.

KEY POINT Same export as Scenario 14 — only the buyer endpoint changes to the predefined value.

▶ Run in Tool 04 ⬇ Download official XML

Predefined endpoints · Lesson E1-7

Buyer not subject to UAE e-invoicing

Official file: Standard tax invoice - predefined endpoint.xml

Done

Document type380 Tax invoice

CurrencyAED

Buyer endpoint0235:9900000098 (predefined endpoint)

PayableAED 11,175.50

Transaction flags (ProfileExecutionID)

00000000

All 8 flags off — a normal domestic supply

Tax categories usedSStandard 5%

A buyer outside the regulations

Rashid invoices a customer that is not subject to the UAE e-invoicing regulations. The invoice is a normal standard tax invoice; only the buyer endpoint is the predefined one.

Illustrative case — fictional names.

The fields that change

Watch out — common ERP mistake

Inventing a buyer endpoint, or using the buyer's TRN when the buyer is not on the network.

KEY POINT 0235:9900000098 = buyer not subject to UAE e-invoicing. The document is reported to the FTA only.

▶ Run in Tool 04 ⬇ Download official XML

Credit notes · Lesson E1-7

The tax credit note (381)

Official file: Standard tax credit Note.xml

Done

Document type381 Tax credit note

CurrencyAED

Buyer endpoint0235:1345678901

PayableAED 11,175.50

Transaction flags (ProfileExecutionID)

00000000

All 8 flags off — a normal domestic supply

Tax categories usedSStandard 5%

Goods returned

Rashid's customer returns part of a delivery. Rashid issues a tax credit note for AED 10,643.33 + VAT 532.17 = AED 11,175.50, referring to the original invoice. It will be adjusted against the next invoice.

Illustrative case — fictional names.

The fields that change


381


  
    original invoice no.

Watch out — common ERP mistake

Issuing a negative 380 invoice instead of a 381 credit note, or forgetting the reference to the original invoice.

KEY POINT 381 + compulsory credit-note reason code (BTAE-03) + preceding invoice reference. No negative invoices. Out-of-scope credit note = type 81.

▶ Run in Tool 04 ⬇ Download official XML

Credit notes · Lesson E1-7

Credit note issued by a disclosed agent

Official file: Disclosed agent billing tax credit note.xml

Done

Document type381 Tax credit note

CurrencyAED

Buyer endpoint0235:1345678901

PayableAED 11,175.50

Transaction flags (ProfileExecutionID)

00000000

All 8 flags off — a normal domestic supply

Tax categories usedSStandard 5%

The agent reverses part of a supply

The shipping agent from Scenario 12 has to reduce an earlier invoice it issued for its principal. It issues a 381 credit note in the principal's name, referring to the original invoice.

Illustrative case — fictional names.

The fields that change

381

…
...principal and agent parties
   as in the original invoice
11175.5

Watch out — common ERP mistake

Issuing the credit note in the agent's own name when the original invoice was issued for the principal.

KEY POINT The credit note mirrors the original: same parties, same agent arrangement, with a billing reference.

▶ Run in Tool 04 ⬇ Download official XML

FOR TEAMS

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OFFICIAL GUIDANCE · VERIFIED OCT 2026

Key areas from the MoF e-invoicing FAQs

The Ministry of Finance publishes 201 e-invoicing FAQs. These are the answers that matter most for day-to-day invoicing, summarised by PTG with a link to the official source. Always read the original before acting.

Scope & timeline

Which transactions are in scope?

B2B and B2G transactions. B2C invoices are currently out of scope; a business may still send them through its ASP by agreement, but they are not reported to the FTA (Corner 5).

Source: MoF FAQ – Foundational ↗

When must large businesses be ready?

Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and go live on 1 January 2027 (Ministerial Decision No. 66 of 2026, amending No. 244 of 2025).

Source: MoF FAQ – Policy ↗

Is the AED 50m threshold measured per entity or per group?

MoF points to the definition of “Revenue” in Ministerial Decision No. 244 of 2025 and leaves the assessment to the business and its accountants or auditors.

Source: MoF FAQ – Policy ↗

Are VAT-group transactions in scope?

Yes, but transactions between members of the same VAT (tax) group are excluded for 24 months from 1 January 2027 (Ministerial Decision No. 197 of 2026). Other transactions of the same business are not affected.

Source: MoF FAQ – Foundational ↗

Exchange model & ASPs

Is e-invoicing just sending a PDF?

No. The invoice is exchanged as XML between seller and buyer through Accredited Service Providers, and the ASP also reports the data to the FTA (five-corner model).

Source: MoF FAQ – Foundational ↗

Does the buyer need its own ASP?

Yes. In the five-corner model the buyer receives through its own Accredited Service Provider (Corner 3).

Source: MoF FAQ – Foundational ↗

Can one business use different ASPs for sending and receiving?

No. MoF states that each business entity should onboard with one Accredited Service Provider for both sending and receiving e-invoices (UAE Electronic Invoicing Guidelines, section 6).

Source: MoF FAQ – Policy ↗

Who validates the invoice?

Service providers validate all fields against the UAE data dictionary; Corner 5 (FTA) also runs schematron validation and returns a pass or fail message.

Source: MoF FAQ – Architecture ↗

Corrections, rejections & credit notes

How is an error on a tax invoice corrected?

By issuing a credit note. There is no cancellation of an issued e-invoice, and debit notes are not used.

Source: MoF FAQ – Foundational ↗

Can the buyer reject an e-invoice?

There is no rejection step in the exchange: rejections by Corners 2, 3 or 5 are technical (schematron) only. Commercial disputes are settled between buyer and seller, and the seller corrects the position with a credit note; EmaraTax is not used to exchange invoices.

Source: MoF FAQ – Architecture ↗

Data & mandatory fields

Who fills which fields?

Business fields must come from the taxpayer’s system; some technical fields (for example the UUID) are generated by the service provider.

Source: MoF FAQ – Data Dictionary ↗

Is a QR code or digital signature needed?

No QR code is required, and a digital signature is not mandatory under the PINT AE specification.

Source: MoF FAQ – Data Dictionary ↗

Is a payment due date needed for cash sales?

Yes. Show the due date even when payment is immediate; it equals the invoice date. Seller bank details are mandatory on tax invoices but not on credit notes.

Source: MoF FAQ – Data Dictionary ↗

Cross-border & special cases

What if the buyer is outside the UAE?

Invoices sent abroad must still be reported to the FTA; invoices received from abroad do not have to be reported by the UAE buyer.

Source: MoF FAQ – Architecture ↗

Healthcare: patient co-payment and insurer portion on one bill?

Assess the parts separately and look at who actually receives the supply; a supply to an individual patient stays B2C (currently out of scope) even when an insurer pays.

Source: MoF FAQ – Policy ↗

Records, data protection & timing

How long must e-invoice data be kept?

For the period set by the tax laws and in a form the FTA can access and reproduce on request (Article 11 of Ministerial Decision No. 243 of 2025, as amended).

Source: MoF FAQ – Data Protection ↗

How fast must an e-invoice be issued and transmitted?

Within 14 business days from the date of the business transaction (Ministerial Decision No. 197 of 2026, in force from 1 October 2026).

Source: MoF FAQ – Policy ↗

Official legislation and guidance

Final quiz — 10 questions

Click an answer to see the explanation.

1. Which type code is used for a commercial invoice?

480 + category O is the commercial invoice for a supplier outside the scope of tax.

2. Which ProfileExecutionID marks an export?

Position 8 is exports.

3. Which tax category is used for a zero-rated supply?

Z = zero rated; E is exempt and O is out of scope.

4. Which predefined buyer endpoint is used when the buyer is not subject to UAE e-invoicing?

…98 = buyer not subject to UAE e-invoicing (reported to the FTA only).

5. Goods are returned after a tax invoice. What do you issue?

Negative invoices are not allowed; issue a 381 credit note with the compulsory reason code and the invoice reference.

6. Which flag position is the summary invoice?

Positions: 1 FTZ · 2 deemed · 3 margin · 4 summary · 5 continuous · 6 agent · 7 e-commerce · 8 exports.

7. Which tax category is used for domestic reverse charge?

AE = VAT reverse charge.

8. What does CustomizationID tell the receiver?

It identifies the PINT AE specification and version.

9. Does 100% field coverage in Tool 04 mean the invoice is compliant?

Tool 04 checks field presence and location only.

10. Which predefined endpoint is used for an export when the buyer is not on Peppol?

…99 = export to a buyer without Peppol access.

YOUR INSTRUCTOR

Ghazanfar Hussain

Managing Partner, PTG Consultant · ACCA, ATT-UK · FTA Registered Tax Agent · ex-RSM. Ghazanfar leads PTG's UAE e-invoicing readiness work across Phase 1 and Phase 2 clients, covering ERP mapping, ASP selection and staff training.

📅 Book a readiness review

Frequently asked questions

What is PINT AE?

The UAE specification of the Peppol International (PINT) invoice model, built on UBL 2.1. It defines the structured XML that UAE e-invoices and credit notes use when they are exchanged through Accredited Service Providers.

Is a PDF invoice an e-invoice?

No. Under the UAE model an e-invoice is a structured XML file in the PINT AE format, exchanged through Accredited Service Providers and reported to the FTA. A PDF can still be shared as a visual copy.

When does UAE e-invoicing start?

Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and go live on 1 January 2027 (Ministerial Decision No. 66 of 2026). Businesses below AED 50 million follow on 1 July 2027 and government entities on 1 October 2027 (Ministerial Decision No. 244 of 2025). Always check mof.gov.ae for the latest decisions.

Are these the official example files?

Yes. They come from the OpenPeppol PINT AE Billing 2025-Q2 resource pack and are provided unmodified under the Apache License 2.0 notice they carry. The UAE cases on each card are PTG illustrations.

Do I need to be a developer?

No. Each card explains the business meaning first; the XML snippet shows only the few fields that change.

Does 100% coverage in Tool 04 mean my invoice is compliant?

No. Tool 04 checks that the mandatory fields are present in the right place. Full validation also covers the schema, the PINT AE business rules, code lists and calculations, which your ASP applies.

Is there a certificate and CPD time?

The full course is free and ends with a quiz and a PTG certificate. Estimated learning time is about 2 hours; please check your professional body’s CPD rules for how to record it.

Can PTG review our ERP output?

Yes. PTG Consultant is an FTA-registered tax agency and helps businesses with e-invoicing readiness, ERP mapping and ASP onboarding. Book a readiness review below.

Sources and licence

Examples: OpenPeppol AISBL, PINT AE Billing 2025-Q2 resource pack (docs.peppol.eu/poac/ae/2025-Q2/pint-ae → Download resources). The XML examples are provided unmodified under the Apache License 2.0 notice they carry. Ministerial Decisions No. 243 and 244 of 2025 (mof.gov.ae); MoF UAE Electronic Invoice Mandatory Fields V1.0. Illustrative cases and names are fictional. General information, not tax advice.

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PINT AE Example Library: 18 UAE E-Invoice Scenarios Explained

Who this lab is for

UAE E-Invoicing Readiness Checklist

How each scenario works

The minimum valid tax invoice

The full standard tax invoice

One invoice, five lines, mixed treatment

The commercial invoice (480)

Zero-rated supplies

Domestic reverse charge

Supply involving a free trade zone

Deemed supply (no consideration)

Profit margin scheme

Summary tax invoice

Continuous supply

Disclosed agent billing

Supply through e-commerce

Exports

Exports to a buyer not on the network

Buyer not subject to UAE e-invoicing

The tax credit note (381)

Credit note issued by a disclosed agent

Train your finance and ERP team together

Key areas from the MoF e-invoicing FAQs

Scope & timeline

Exchange model & ASPs

Corrections, rejections & credit notes

Data & mandatory fields

Cross-border & special cases

Records, data protection & timing

Official legislation and guidance

Final quiz — 10 questions

Ghazanfar Hussain

Frequently asked questions

Sources and licence