Section 10 of the UAE Electronic Invoicing Guidelines V1.1 defines the invoice categories that can be issued under PINT-AE, the eight special scenarios with their specific requirements, and the six tax categories that must be declared at line level on every Electronic Invoice. Together these determine which mandatory fields apply to any given transaction and how the invoice must be transmitted through the 5-Corner Peppol network.
The Six Electronic Invoice Categories
Every Electronic Invoice issued under UAE law falls into one of six categories, split across two billing arrangements:
Under standard billing (where the supplier issues the invoice): Electronic Tax Invoice; Electronic Tax Credit Note; Commercial Invoice; Electronic Credit Note.
Under self-billing (where the buyer issues the invoice on behalf of the supplier): Self-billed Electronic Tax Invoice; Self-billed Electronic Tax Credit Note. Self-billing is available only where VAT is in scope — there is no self-billing category for Commercial Invoices.
A Commercial Invoice is issued for supplies that do not require a Tax Invoice under the VAT Decree-Law — including exempt or out-of-scope supplies and supplies by non-VAT-registered Persons. There is no Electronic Invoice category for provisional invoices: every provisional invoice must be issued as an Electronic Invoice, and any adjustment to the provisional amount is handled via an Electronic Credit Note or an additional Electronic Invoice.
The Eight Special Scenarios
Eight transaction scenarios carry specific field requirements or issuance rules beyond the standard fields. The scenario flag on the Electronic Invoice signals which rules apply:
Scenario 1 — Free Zone: Where the supplier, buyer, or beneficiary is a Free Zone entity, or the supply takes place within or from a Free Zone. The invoice must include beneficiary details in addition to customer details. Applies to Commercial Invoices.
Scenario 2 — Deemed Supply: Supplies for no consideration, gifts above the VAT threshold, or private use of business assets. The buyer electronic address is fixed at 0235:9900000097 regardless of the supplier's identity. Where no invoice is issued to a recipient, only reporting to the FTA (via Corner 5) is required — no invoice exchange occurs. Does not apply to Commercial Invoices.
Scenario 3 — Margin Scheme: Transactions where VAT is calculated only on the supplier's margin. The VAT amount displayed must be "0" even though PINT-AE mandates inclusion of VAT information. Does not apply to Commercial Invoices.
Scenario 4 — Summary Invoice: Consolidation of multiple supplies to the same customer over a defined period onto a single invoice. If the total payable amount is negative (a credit scenario), an Electronic Credit Note must be used instead. Applies to Commercial Invoices.
Scenario 5 — Continuous Supply: Ongoing or recurring supplies and milestone-based payments. Retention payment calculations must not appear on the Electronic Invoice — a separate commercial document should cover the retention calculation. Applies to Commercial Invoices.
Scenario 6 — Agent Billing: A disclosed agent issuing an invoice on behalf of a principal. The compliance obligation remains with the supplier even when an agent issues the invoice. Applies to Commercial Invoices. Does not apply to undisclosed agents.
Scenario 7 — Supply Through E-Commerce: Supplies via an Electronic Commerce Medium as defined by Ministerial Decision No. 26 of 2023. Compliance obligation remains with the supplier regardless of which party operates the platform. Applies to Commercial Invoices.
Scenario 8 — Exports: Goods or services supplied to customers outside the UAE. The Tax Invoice for VAT purposes must be issued as an Electronic Invoice and may also be provided to Customs. Where the buyer has no Peppol ID, the predefined endpoint 0235:9900000099 must be used. Does not apply to Commercial Invoices.
Multiple scenarios can apply to a single transaction. Where they do, the specific requirements for each applicable scenario must all be included in the single Electronic Invoice.
The Six Tax Categories
One mandatory field on every Electronic Invoice is the tax category per transaction line. The six available tax categories are:
1. Standard Rate — A Taxable Supply subject to the 5% standard rate of UAE VAT.
2. Exempt from VAT — Supplies within the scope of UAE VAT that qualify for exemption, including certain real estate services, financial services, and local passenger transportation.
3. Goods and Services Outside the Scope of VAT — Transactions outside UAE VAT scope due to place of supply being outside the UAE or a specific legislative exclusion.
4. Reverse Charge — The domestic reverse charge mechanism for certain goods (electronic devices, precious metals and precious stones, crude and refined oil, unprocessed and processed natural gas, pure hydrocarbons, and metal scrap) where both parties are VAT registrants. The invoice must not include VAT and must include a narrative specifying the reason for the reverse charge. The type of goods must be stated as a reference on the invoice.
5. Zero Rated — Supplies subject to VAT at 0%, including qualifying exports of goods and services and certain healthcare, education, and real estate supplies.
6. Margin Scheme — Supplies subject to the margin scheme. The VAT amount is shown as "0" on the invoice in all cases.