UAE e-Invoicing Data Dictionary

UAE Ministry of Finance released the draft e-Invoicing Data Dictionary along with the Public Consultation Document (PCD) on February 6, 2025, following the initially anticipated Quarter 4, 2024 release. E-Invoicing program aligns with the global trend of adopting Digital Reporting Requirements (DRR) and, more specifically, Continuous Transaction Controls (CTC). E-Invoicing Data Dictionary (PINT AE) outlines the essential data elements (fields) and their attributes for the most used invoice types by businesses in the UAE. It highlights the significance of standardization to ensure consistency across various document types, enabling seamless integration and efficient processing of e-Invoices within the business ecosystem. UAE government aims to have access to relevant data in near real-time, enabling policymakers to gain deep insights for identifying key areas. E-Invoicing will be implemented in a phased manner, with the MoF reiterating its commitment to releasing a comprehensive rollout strategy for the business community.

Key Updates

• E-Invoicing Framework: Update has provided greater clarity on the UAE e-Invoicing framework, confirming that e-Invoicing requirements apply not only to taxable persons but also to all businesses operating in the UAE, regardless of their VAT registration status.
• Introduction of MLS and TDD in e-Invoicing: Document also introduces a new Message Level Status (MLS) with two types: Exchange MLS and Reporting MLS, designed to facilitate communication between the involved parties. The use cases, encompassing invoice and credit note types, are referred to as Tax Data Documents (TDD).
• Defined Use Cases (Drafts - Open for Consultation): Update outlines 16 commonly used use cases for generating invoices and credit notes in the UAE, detailing the specific disclosure requirements for each. Below is a breakdown of each use case, highlighting key updates, areas requiring attention, and noteworthy observations from Andersen’s perspective.

Andersen’s Take

UAE e-Invoicing updates bring enhanced clarity and expanded compliance requirements for all businesses, not just taxable persons. The introduction of Message Level Status (MLS) and Tax Data Documents (TDD) improves data exchange and reporting efficiency. With clearly defined use cases and mandatory fields, businesses must adapt their invoicing processes accordingly. Additionally, the planned mandate for HSN and service codes highlights a progressive shift toward standardization.From the update, we understand that the e-Invoicing program will enhance the ease of doing business, streamline the VAT refund mechanism, reduce compliance burdens, and pre-fill VAT return fields wherever practical. Andersen is ready to assist businesses in aligning with these changes, ensuring seamless compliance and operational efficiency. Download and read this update now.