Guidance Note – UAE E Invoicing Master Data Extracts (For Internal Readiness Only)
As part of preparing your organisation for UAE e invoicing under the PINT AE standard, we are sharing simple Excel/CSV templates for customer, supplier and item master data. These templates are intended solely for an internal readiness and mapping exercise between your ERP and our UAE e Invoicing ERP Interface Specification. They are not e invoice formats and are not submitted to the FTA or Ministry of Finance.
The purpose of these extracts is to:
- Help your Finance and IT teams verify that all mandatory and key conditional PINT AE data fields (for example TRN, address details, VAT treatment, item attributes) are already present and correctly structured in your ERP master data.
- Identify any gaps, missing fields or data quality issues early, so they can be remediated before integration testing and live e invoice generation through an Accredited Service Provider.
How to use these templates:
- Export representative master data from your ERP into the provided layouts (you can start with a sample rather than full volumes).
- Review each column against your records to confirm whether the required information is available, accurate and consistently populated.
- Share the completed templates with our team so we can align field mappings with the UAE_E Invoicing_ERP_Interface_Spec_v3_Production and highlight any remediation required.
These files remain part of your internal project documentation and are used only to support data mapping, gap analysis and cleansing as recommended in UAE e invoicing readiness best practices
UAE E Invoicing Readiness – Pre Read for Assessment App V2
From July 2026, UAE einvoicing for B2B and B2G will follow the Peppolbased PINT AE standard and must flow via Accredited Service Providers (ASPs). To complete your Readiness Assessment efficiently, please have the following information ready.
1. Business and tax profile
- Legal entity details: legal name, trade name(s), license number, free zone/onshore status, registered address, branches.
- Tax details: TRN(s), VAT registration status and date, whether you expect to be in scope of the 2026–2027 e invoicing phases (revenue bands, B2B/B2G vs B2C mix).
- Group setup: multiple VAT registrations, shared service centres, outsourced accounting or billing arrangements.
2. Current invoicing and VAT processes
- How you issue invoices today: systems used, paper/PDF/email/portal, POS, self billing, intercompany and B2G flows.
- Key process steps: approvals before invoice issue, who creates/validates invoices, how corrections, credit notes and cancellations are handled.
- VAT handling: how VAT codes are assigned, typical VAT scenarios (domestic standard, zero rated, exempt, reverse charge, free zone).
3. Systems and integrations
- List of all systems involved in invoicing: ERP(s), billing engines, CRM, POS, e commerce, AP/AR tools, document management.
- Technical details: versions, deployment model (on prem, UAE cloud, global cloud), current integration methods (APIs, flat files, EDI, manual upload).
- Any existing or planned e invoicing/Peppol integrations or middleware.
4. Data and PINT AE content
- Customer and supplier master data samples: legal name, TRN, address, contact, payment terms, bank details, VAT treatment.
- Product/service master data: descriptions, VAT classification, units of measure, discount/surcharge rules.
- Invoice content: what fields you already capture vs what UAE PINT AE requires (invoice number, issue date, supply date, TRNs, VAT breakdowns, totals, references, etc.).
5. Technical, security and archiving
- Ability of systems to generate structured data (XML/UBL/JSON) and expose/consume APIs for real time exchange with an ASP.
- Digital signature, certificates, encryption and security policies (if already used for other integrations).
- Archiving practices: where invoices are stored, formats (PDF/data), retention periods and how audit retrieval is done today.
6. Project, volumes and scenarios
- Internal contacts: finance/tax lead, IT/ERP lead, business owner for e invoicing, and decision maker/sponsor.
- Volumes and patterns: approximate monthly number of invoices, credit notes and debit notes, split by B2B/B2G/B2C if available.
- Special scenarios: multi currency, advances, recurring billing, agencies/distributors, cross border, free zone structures, government customers.
7. ASP and roadmap considerations
- Status of ASP/vendor selection, if any (shortlist, RFP, existing global provider, etc.).
- High level timing constraints: ERP upgrades, blackout periods, other finance/IT projects that may overlap with e invoicing.
Arriving at the assessment session with these details (or sample extracts/screenshots) will allow the app to give you a more accurate view of your UAE e invoicing readiness and required actions.
Master Data Template
These Excel sheets are needed to prove that your customer, supplier and item master data already contain the key PINT AE fields, and to highlight gaps that must be fixed before UAE einvoicing golive.
Why this template is needed
- PINT AE and the UAE Data Dictionary introduce 50+ mandatory fields for a standard tax e invoice, many of which were not required under “normal” VAT rules, so they are often missing in today’s masters.
- Most early rejections in CTC/e invoicing pilots come from master data errors (names, TRN, addresses, VAT treatment, item details), not from the XML or API itself.
- Regulators and advisers explicitly recommend updating company, vendor, and customer masters against the Data Dictionary as one of the first steps in UAE einvoicing preparation.
How to fill the Customer_Master sheet
- For each active B2B/B2G customer, add one row using your ERP customer code in the first column; focus on live and high volume accounts first.
- Populate all columns, paying special attention to “(M)” columns such as Legal Name, TRN, Country, City/Emirate, Address Line 1, VAT Treatment Code, and default Currency; if a field does not exist in your ERP, leave it blank and flag it in the Notes column as a gap.
How to fill the Supplier_Master sheet
- List all active suppliers that issue taxable invoices to you in the UAE (local and key cross border) with your internal vendor ID.
- Complete the mandatory and critical columns (Legal Name, TRN for UAE suppliers, Address, Payment Terms, Bank/IBAN, VAT Treatment), again using “Notes” to indicate where information is missing or inconsistent.
How to fill the Item_Master sheet
- Extract your main sellable SKUs and frequently billed services from ERP into one row per item or item group.
- Fill “(M)” columns such as Item ID, Name, Unit of Measure, VAT Category, and (where relevant) HS/Service Code; if HS codes are not yet used, you can indicate “Not maintained today – to be classified for UAE e invoicing” in Notes.
List all entities (name, TRN/TIN, country, free-zone status, VAT group memberships)
ERP, billing, POS, e-commerce, legacy tools (include: name, version, hosting model, AR/AP modules)
AR invoices, AP invoices, credit/debit notes
Where stored: name, legal registration ID/type, TRN/TIN, postal address, electronic address (specify ERP tables/fields)
Where stored: name, legal registration ID/type, TRN/TIN, postal address, electronic address
Where stored: invoice number/date, type code, currency, tax accounting currency, payment terms/due date, business process type, transaction flags (free-zone, exports, e-commerce, etc.)
Where stored: item name/description, HS/HSN codes, service codes, quantity, UoM, net/gross price, discounts, tax category and rate per line
How do you distinguish: domestic, exports, free-zone, e-commerce, margin-scheme, deemed supplies (at data level)?
Sum of line nets, total net, total tax, total gross, amount due, rounding, already-paid
How do you link invoices to: prior invoices, sales orders, contracts, delivery notes, GRNs?
Describe AR flows per business line: order/contract → invoice creation → approval → posting → delivery → adjustments
Who can create, approve, post AR invoices and credit notes? Any maker-checker controls?
For each ERP/billing system, list existing interfaces (APIs, IDocs, XML, flat files, EDI) and target systems
Where and how long? (ERP, DMS, archive, other). Do you store XML/structured versions?
List your top priorities (one per line)
