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May 15, 2026

This technical guide specifies the mandatory data fields required for the UAE Electronic Invoicing System, applicable to both Tax Invoices and commercial Electronic Invoices. It serves to implement the digital standards mandated under Ministerial Decision No. 243 of 2025 and Ministerial Decision No. 244 of 2025. The document outlines essential semantic requirements, including Seller and Buyer details, Tax Identification Numbers, and specific transaction codes like PINT-AE specifications. It clarifies compliance obligations for all persons conducting business in the UAE, ensuring alignment with the Federal Tax Authority's phased implementation programme and electronic document specifications.

UAE Electronic Invoice Mandatory Fields

Version V 1.0

February 2026

1. Purpose

2. Highlights

3. Glossary

4. List of mandatory fields

4.1. Mandatory fields in an electronic Tax Invoice
4.2. Mandatory fields required in a commercial Electronic Invoice (XML)

Purpose

This document provides the list of mandatory fields for an Electronic Invoice and should be read in conjunction with:

UAE Electronic Invoicing System Guidelines
Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System - MD No 243 of 2025
Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System - MD No 244 of 2025
Peppol United Arab Emirates electronic document specifications - PINT-AE.

For more details on Electronic Invoicing in the UAE, please refer to the Ministry of Finance's website.

Highlights

Electronic Invoicing is mandatory for any Person conducting Business in the UAE, regardless of their VAT registration status, unless specifically excluded as per Article 4 of MD No. 243 of 2025.
The timeline for implementing Electronic Invoicing is as per the phased implementation plan detailed in MD No. 244 of 2025.
Your Participant Identifier for Electronic Invoicing will be based on your Tax Identification Number ("TIN").
Taxpayers that have registered for Corporate Tax will have been assigned a TIN already as part of this registration process. The TIN is the first 10 digits of a Corporate Tax TRN.
A Person that is within the scope of Electronic Invoicing but is not required to register for Corporate Tax, must register with FTA to receive their TIN.
Please note that even if you are part of a Tax Group, your TIN is the first 10 digits of your Corporate Tax TRN and not the first 10 digits of the Tax Group representative's TRN.

Contents

Purpose

Highlights

Glossary