UAE E-Invoicing News: Peppol UAE Data Dictionary Updates
04 August 2025 – The United Arab Emirates (UAE) Ministry of Finance (MoF) has released a new supplemental Excel file titled “E-invoicing Visibility Human Readability Format”, published alongside the existing PINT AE specification. This file provides additional clarity on which invoice fields must be visible in the human-readable version (such as a PDF), classifying them as mandatory, mandatory-if-applicable, or optional, depending on the transaction context. It is intended to support business processes such as accounts payable and invoice distribution, without altering the core technical structure of the XML format defined under PINT AE.
In addition, a minor update (v1.0.1) to the PINT AE specification was released on 31 July 2025. This version introduces improvements in field naming for better clarity particularly around Value Added Tax (VAT) references as well as technical refinements including the mandatory use of credit note reason codes and the removal of unused or redundant rules. These updates aim to enhance consistency and maintain full alignment with the Peppol UAE framework.
For the latest information on the e-invoicing program, businesses should refer exclusively to the official MoF website here.
For further details on these updates or implementation support, please use our contact details below.
How Deloitte can help
Deloitte offers a range of services to assist businesses in managing the implementation of e-invoicing effectively, including but not limited to:
- Support with reviewing impacts on business
- Regulatory compliance and strategy development
- Functional and technical impact assessment
- Implementation of e-invoicing solution
- Go-live and post go-live support
Notice
This alert has been written in general terms and does not constitute any form of advice or recommendation by Deloitte and, therefore, cannot be relied on to cover specific situations; application of the principles set out will depend upon the particular circumstances involved and we highly recommend that you obtain professional advice before acting or refraining from acting on any of the contents of this publication. Deloitte accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action due to any material in this publication.
Deloitte Middle East would be happy to help readers understand how to apply the principles set out in this publication to their specific circumstances.
Contacts
Our Tax experts listed below would be happy to discuss the above matters in more detail or support you through a further discussion on your specific requirements.
