The UAE e-invoice data mapping checklist: 51 mandatory fields
An Excel workbook to map every mandatory UAE e-invoice field to your ERP before you connect to your Accredited Service Provider. Built from the Ministry of Finance field list and the PINT AE specification.
What is inside
- All 51 mandatory fields of an electronic tax invoice, in the Ministry's order and wording
- The 49 mandatory fields of a commercial e-invoice, on a second sheet
- The PINT AE business term for each field, such as IBT-001 or BTAE-02
- The typical ERP source for each field, and a suggested owner
- A column for your own ERP field and a status list: mapped, gap, clean-up, tested
- A read-me sheet with the sources, their dates and how to use it
Field list from the Ministry of Finance document V1.1 of 28 October 2026. Checked on 6 November 2026. Free, no newsletter, and the file is yours.
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Who this checklist is for
It is for the finance manager, the tax lead and the ERP owner who must make invoices pass validation. The ASP checks the data, but it cannot invent a TRN, an emirate or an item description your ERP does not hold.
Use it right after you choose an ASP, or before, to see how much data work is ahead. Businesses of AED 50m or more go live on 1 January 2027. Businesses under AED 50m appoint an ASP by 31 March 2027 and go live by 1 July 2027.
The 51 fields in six groups
The Ministry groups the mandatory fields of an electronic tax invoice like this.
| Group | Fields | What they cover |
|---|---|---|
| Invoice details | 9 | Number, date, type, currency, the eight-flag transaction type code, payment due date, process and specification identifiers, payment means |
| Seller details | 11 | Legal name, TIN-based electronic address, the fixed identifier 0235, legal registration number and type, TRN, tax scheme, address, emirate, country |
| Buyer details | 9 | Name, electronic address and identifier, TRN, tax scheme, address, emirate, country |
| Document totals | 5 | Line total, totals with and without tax, tax total, amount due |
| Tax breakdown | 4 | Taxable amount, tax amount, tax category code and rate |
| Invoice line | 13 | Line ID, quantity, unit code, amounts, prices, tax category and rate, VAT and line amount in AED, item name and description |
A sample of the rows
Eight of the 51 rows, as they appear in the workbook. The full sheet adds the Ministry's description, a suggested owner and your status.
| No. | Field (MoF name) | PINT AE term | Typical ERP source |
|---|---|---|---|
| 1 | Invoice number | IBT-001 | Invoice document number from the posted sequence |
| 5 | Invoice transaction type code | BTAE-02 | Usually new fields: free zone, export, margin scheme and five more flags |
| 11 | Seller electronic address | IBT-034 | Your TIN: the first 10 digits of your Corporate Tax TRN |
| 12 | Seller electronic identifier | IBT-034-1 | Fixed value 0235 |
| 24 | Buyer tax identifier | IBT-048 | Customer VAT TRN in the customer master |
| 41 | Unit of measure code | IBT-130 | ERP unit mapped to a standard code |
| 49 | Invoice line amount in AED | BTAE-10 | Line amount converted to AED |
| 51 | Item description | IBT-154 | Product description on the line, often blank today |
PINT AE terms matched by name to the PINT AE Billing 1.0.4 semantic model. Confirm with your ASP.
Where most ERPs have gaps
In our readiness work the same rows come up again and again. Field 5, the transaction type code, rarely exists as data: free zone, export and margin scheme sit in people's heads. Fields 11 and 22, the TIN-based Peppol addresses, are new to most systems. Field 41, the unit code, is often free text. Field 51, the item description, is often blank.
Foreign currency invoices need a rule for fields 48 and 49, the VAT and line amounts in AED. Our master data clean-up guide shows how to fix the customer and item records behind these rows.
How to use it
- Fill in column G with the ERP field or table behind each mandatory field.
- Set the status in column H: mapped, gap needing a new field, gap needing clean-up, or tested with the ASP.
- Agree an owner for every gap, with a date.
- Test real documents with your ASP: invoices, credit notes, exports, free zone sales and foreign currency.
Choosing a provider? Use the ASP finder and our ASP contract questions.
Sources
Ministry of Finance, UAE Electronic Invoice Mandatory Fields, V1.1, 28 October 2026, sections 4.1 and 4.2. OpenPeppol, PINT AE Billing 1.0.4 semantic model.
Last checked 6 November 2026 against the Ministry of Finance.
The workbook explains published data requirements. It is not tax or legal advice. Kaido is not an ASP.
Questions about the checklist
How many mandatory fields does a UAE e-invoice have?
The Ministry of Finance mandatory fields document, version 1.1 of 28 October 2026, lists 51 mandatory fields for an electronic tax invoice and 49 for a commercial electronic invoice.
Where do the PINT AE business term IDs come from?
From the PINT AE Billing 1.0.4 semantic model on docs.peppol.eu. The Ministry's document does not print IDs, so we matched each field to the PINT AE term with the same name. Check them with your ASP against the current specification.
Does the workbook cover credit notes and special scenarios?
It covers the fields the Ministry lists as mandatory for every tax invoice and commercial invoice. Fields that apply only in some scenarios, such as a credit note's reference to the original invoice, are defined in PINT AE and validated by your ASP.
Is there an Arabic version?
The Arabic page delivers the same workbook. The sheet is in English because the Ministry and Peppol publish the field names in English.
Who should fill it in?
Finance and tax own most rows, with the ERP or IT owner filling in the field names. Customer and item rows often need sales operations too. The owner column suggests a starting split.
Is this tax advice?
No. It explains the published data requirements to help you prepare your ERP. Kaido is not an ASP and not a tax adviser; confirm tax treatment with your adviser.