PINT AE: the UAE Peppol standard

PINT AE: the UAE-specific PINT variant with TDD reporting, self-billing and the 5-corner model.

PINT AE is the UAE-specific variant of the Peppol International Invoice (PINT). It is one of the most extensive PINT variants, with mandatory integration into the 5-corner DCTCE model for real-time tax reporting to the Federal Tax Authority (FTA).

Characteristics
PropertyValueManagerMinistry of Finance (UAE)BasisPINT / EN 16931SyntaxUBL 2.1Versionv1.0.3Mandatory from8 April 2026ScopeUnited Arab EmiratesModelDCTCE (5-corner Peppol)
What makes PINT AE unique?

PINT AE is unique because of its integration with the 5-corner model. For every invoice, the Access Point generates a Tax Data Document (TDD AE) containing VAT-relevant data, which is sent to the FTA in parallel with the invoice exchange. Both the sender's and the receiver's Access Point report, so the tax authority receives invoice data from both sides.

Specific requirements
  • TRN (Tax Registration Number): mandatory for both supplier and customer
  • UUID: each invoice contains a unique identification number for traceability in the FTA system
  • Currency code AED: standard currency code for domestic transactions
  • Self-billing: native support, relevant for sectors such as oil and gas
TDD AE: tax reporting

For every invoice, a Tax Data Document (TDD AE) is sent to the FTA. The TDD contains only the data the tax authority needs for verification, not the full invoice content. The TDD AE specification (v1.0.2) is mandatory from 27 January 2026.

TDD reporting uses four status codes:

CodeMeaningSubmit (S)Initial reportingResubmit (R)Renewed reporting after correctionWithdraw (W)Cancellation of a previously reported transactionFail (F)Error during validation or unreachable receiver
DocumentTypeId
urn:oasis:names:specification:ubl:schema:xsd:Invoice-2::Invoice##urn:peppol:pint:billing-1@ae-1::2.1
Supported document types
  • Invoice
  • Credit note
  • Self-billing invoice
  • Self-billing credit note
eConnect and PINT AE

The eConnect PSB fully supports PINT AE. Invoices to receivers in the UAE are automatically transformed to PINT AE and routed via the Peppol network. The associated TDD reporting is handled automatically.