Standard Business Document Header values

When submitting a UAE invoice or credit note, use these values alongside the standard Standard Business Document Header (SBDH) setup.

Embedding the invoice

How you embed the invoice depends on the format. For SCI format, the invoice XML goes inside <svs:SovosCanonicalInvoice>. For all other formats (UBL, CII, Factur-X), the document is Base64-encoded and placed in <svs:SovosLegalDocument>.

SCI format

<svs:SovosDocument>
<svs:SovosCanonicalInvoice>
<Invoice>
<!-- Invoice XML here -->
</Invoice>
</svs:SovosCanonicalInvoice>
</svs:SovosDocument>

PINT AE format

<svs:SovosDocument>
<svs:SovosLegalDocument>
<enc:Base64Document>
<enc:EmbeddedDocument mimeCode="application/xml">
        [Base64-encoded invoice XML]
</enc:EmbeddedDocument>
</enc:Base64Document>
</svs:SovosLegalDocument>
</svs:SovosDocument>

Invoice schema

A UAE SCI invoice opens with namespace declarations on the root <Invoice> element, followed by header fields, party blocks, tax totals, monetary totals, and one or more invoice lines. For the full list of namespace declarations, see Troubleshoot issues.

The cbc: prefix marks simple values (text, dates, codes, and amounts). The cac: prefix marks structured blocks (parties, addresses, and line items). Both are defined by the namespace declarations and are required for the document to be valid.

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
  xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
  xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">

  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0#conformant#urn:fdc:ae.gov.mof:2025:pint-ae:billing:1.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>INV-2026-001</cbc:ID>
  <cbc:IssueDate>2026-05-01</cbc:IssueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>AED</cbc:DocumentCurrencyCode>

  <cac:AccountingSupplierParty>...</cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>...</cac:AccountingCustomerParty>
  <cac:TaxTotal>...</cac:TaxTotal>
  <cac:LegalMonetaryTotal>...</cac:LegalMonetaryTotal>
  <cac:InvoiceLine>...</cac:InvoiceLine>

</Invoice>

Header fields

Validation

CustomizationID

Must be set to the full PINT-AE URN. Missing or incorrect values return a 422 validation error.

ID (invoice number)

Must be sequential and unique within your system. Sovosdoesn't assign invoice numbers.

InvoiceTypeCode

Must be 380 or 381.

DocumentCurrencyCode

Any ISO 4217 currency is permitted, but all tax amounts must also be expressed in AED.

Seller block

<cac:AccountingSupplierParty>

<cac:AccountingSupplierParty>
  <cac:Party>
    <cbc:EndpointID schemeID="0235">[Your_TIN]</cbc:EndpointID>
    <cac:PartyIdentification>
      <cbc:ID schemeID="TIN">[Your_TIN]</cbc:ID>
    </cac:PartyIdentification>
    <cac:PartyName>
      <cbc:Name>[Supplier name]</cbc:Name>
    </cac:PartyName>
    <cac:PostalAddress>
      <cbc:StreetName>[Street]</cbc:StreetName>
      <cbc:CityName>[City]</cbc:CityName>
      <cac:Country>
        <cbc:IdentificationCode>AE</cbc:IdentificationCode>
      </cac:Country>
    </cac:PostalAddress>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>[Your_TRN]</cbc:CompanyID>  <!-- 15-character TRN for VAT-registered suppliers -->
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
      </cac:TaxScheme>
    </cac:PartyTaxScheme>
    <cac:PartyLegalEntity>
      <cbc:RegistrationName>[Supplier legal name]</cbc:RegistrationName>
    </cac:PartyLegalEntity>
  </cac:Party>
</cac:AccountingSupplierParty>

Buyer block

<cac:AccountingCustomerParty>

<cac:AccountingCustomerParty>
  <cac:Party>
    <cbc:EndpointID schemeID="0235">[Buyer_TIN]</cbc:EndpointID>
    <cac:PartyIdentification>
      <cbc:ID schemeID="TIN">[Buyer_TIN]</cbc:ID>
    </cac:PartyIdentification>
    <cac:PartyName>
      <cbc:Name>[Buyer name]</cbc:Name>
    </cac:PartyName>
    <cac:PostalAddress>
      <cbc:StreetName>[Street]</cbc:StreetName>
      <cbc:CityName>[City]</cbc:CityName>
      <cac:Country>
        <cbc:IdentificationCode>AE</cbc:IdentificationCode>
      </cac:Country>
    </cac:PostalAddress>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>[Buyer_TRN]</cbc:CompanyID>  <!-- 15-character TRN for VAT-registered buyers -->
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
      </cac:TaxScheme>
    </cac:PartyTaxScheme>
    <cac:PartyLegalEntity>
      <cbc:RegistrationName>[Buyer legal name]</cbc:RegistrationName>
    </cac:PartyLegalEntity>
  </cac:Party>
</cac:AccountingCustomerParty>

Tax total

<cac:TaxTotal>

All UAE invoices must include tax amounts in AED at both header and line level, regardless of the invoice currency. When the invoice currency is not AED, include two <cac:TaxTotal> blocks: One in the invoice currency, one in AED.

<!-- Tax total in invoice currency (always required) -->
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="[InvoiceCurrency]">[TaxAmount]</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="[InvoiceCurrency]">[TaxableAmount]</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="[InvoiceCurrency]">[TaxAmount]</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>5</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

<!-- AED tax total (required when invoice currency is not AED) -->
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="AED">[AED_TaxAmount]</cbc:TaxAmount>
</cac:TaxTotal>

Validation

TaxTotal.TaxAmount in AED

Required at header level for all invoices. Calculate the AED equivalent using the applicable exchange rate.

Line-level AED tax amounts

Required on each invoice line. A validation error on TaxTotal or a line-level tax field is often caused by missing AED-equivalent amounts on a foreign-currency invoice.

TaxCategory/ID

Use the UAE VAT category codes from Technical reference: S (5% standard), Z (zero-rated), E (exempt), AE (reverse charge), and O (out of scope).

UAE-specific fields

These elements use standard UBL structure but carry UAE-specific values that the PINT-AE mandate sets.

CustomizationID

Required PINT-AE specification identifier. Set to the full Unified Number Inquiry (URN on every UAE invoice:

<cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0#conformant#urn:fdc:ae.gov.mof:2025:pint-ae:billing:1.0</cbc:CustomizationID>

A missing or incorrect CustomizationID returns a 422 validation error.

ProfileID

PEPPOL billing process identifier. Always set it to <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>.:

UUID

Every UAE invoice needs a UUID. A UUID is a string of letters and numbers that gives each invoice a unique identity across all systems. Generate a new UUID for each submission. Resubmissions after a negative Message Level Status (MLS) require a new UUID.

Transaction type flags

Every UAE invoice must include an Invoice Transaction Type Code in the SovosExtension block. This tells the Federal Tax Authority (FTA) what kind of transaction the invoice represents. Validators reject invoices that omit or misconfigure this field.

Set each applicable flag to true when:

Flag	Scenario
FreeTradeZoneSupply	Either party is in a UAE Free Trade Zone.
MarginScheme	The transaction uses the VAT margin scheme.
DeemedSupply	The supply is a deemed supply.
SummaryInvoice	The seller makes more than one supply to the same buyer in the same calendar month.
ContinuousSupply	The supply of goods or services is made on a recurring basis.
AgentBilling	A registered agent makes the supply on behalf of a principal.
ECommerceSupply	The supply of goods or services is made through e-commerce.
Exports	The supply of goods or services is made outside the UAE.

Credit notes

• Set InvoiceTypeCode to 381.

• Include the original invoice number in BillingReference.

• Include an appropriate reason code following the PEPPOL framework.

• A corrected invoice to replace the original must be submitted as a separate transaction after Sovos confirms the credit note.