UAE e-invoice: the 51 mandatory fields

The list from the Ministry of Finance document on mandatory fields, version 1.0 of 23 February 2026. A commercial e-invoice from a business that is not VAT registered has 49 fields, listed in section 4.2 of the same document

Source: UAE Electronic Invoice Mandatory Fields, Ministry of Finance

Invoice details

1 Invoice number

2 Invoice date

3 Invoice type code An e-invoicing specific code

4 Invoice currency code

5 Invoice transaction type code Eight flags: free zone, deemed supply, margin scheme, summary invoice, continuous supply, disclosed agent billing, e-commerce, exports

6 Payment due date

7 Business process type Fixed value

8 Specification identifier Fixed value

9 Payment means type code A code, so "bank transfer" in free text is not enough

Seller

10 Seller name

11 Seller electronic address Your TIN: the first 10 digits of the Corporate Tax TRN

12 Seller electronic identifier Fixed value 0235 for UAE businesses

13 Seller legal registration identifier

14 Seller legal registration identifier type TL for a trade licence, EID, PAS or CD

15 Seller tax identifier The TRN

16 Seller tax scheme code

17 Seller address line 1

18 Seller city

19 Seller country subdivision The emirate

20 Seller country code

Buyer

21 Buyer name

22 Buyer electronic address The buyer's TIN, or a special address when the buyer is not connected yet

23 Buyer electronic identifier

24 Buyer tax identifier The TRN, collected from every VAT registered customer before go-live

25 Buyer tax scheme code

26 Buyer address line 1

27 Buyer city

28 Buyer country subdivision The emirate

29 Buyer country code

Document totals

30 Sum of invoice line net amount

31 Invoice total amount without tax

32 Invoice total tax amount

33 Invoice total amount with tax

34 Amount due for payment Differs from the total when there were advance payments

Tax breakdown

35 Tax category taxable amount

36 Tax category tax amount

37 Tax category code Mapped from your system's tax codes

38 Tax category rate

Invoice line

39 Invoice line identifier

40 Invoiced quantity

41 Unit of measure code A UN/ECE code, not "pcs" or "box"

42 Invoice line net amount

43 Item net price

44 Item gross price

45 Item price base quantity

46 Invoiced item tax category code

47 Invoiced item tax rate

48 VAT line amount in AED Required even when the invoice is in another currency

49 Invoice line amount in AED Same

50 Item name

51 Item description

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