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 2.1Versionv1.0.4Mandatory from8 June 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 (v1.0.4) is mandatory from 4 August 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

PINT AE support on the eConnect PSB is on the roadmap; the variant is not available for regular customer flows and PINT AE lookups are not executed yet. Today the PSB does support PINT Singapore as the production-ready PINT variant. TDD reporting in the 5-corner model is part of the PINT AE implementation when that goes live; it is not a live customer flow today.

Customers with a concrete need for PINT AE can submit it as a feature request; activation follows based on business case and network maturity in the region.

Frequently asked questions
What is the 5-corner model for PINT AE?

In the 5-corner model, both Access Points (sender and receiver) report a Tax Data Document (TDD) to the tax authority (FTA). This gives the FTA invoice data from both sides, enabling cross-checks. This goes beyond the standard 4-corner Peppol model.

Do I need to create a TDD myself for invoices to the UAE?

Once PINT AE support goes live on the PSB, the PSB will generate the TDD reporting automatically for every invoice to a UAE receiver; you only submit your regular invoice and the PSB handles the transformation and reporting. Until then, PINT AE is roadmap work and there is no automated TDD flow for the UAE yet.

Does eConnect support self-billing to the UAE?

PINT AE has native support for self-billing invoices and self-billing credit notes. The eConnect PSB will support these document types once PINT AE goes into production; the variant is on the roadmap today.