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
Contents
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:
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