E-invoices that pass the FTA rules — before they leave your books.
AITS generates UAE electronic invoices and credit notes in the PINT-AE 1.0.4 format required by the Federal Tax Authority's e-invoicing mandate. Every document is checked against both official validation rule sets before it is issued.
One format, one rulebook — set by the FTA.
PINT-AE 1.0.4 is the UAE's version of the international Peppol e-invoicing standard. It defines the exact XML structure and the validation rules every compliant UAE e-invoice must satisfy. It isn't a style choice — an invoice either passes the rules or it isn't a legal e-invoice.
The rules come in two official sets: 132 UAE-specific rules that encode local requirements, and 170 shared PINT rules common to every country on the network. AITS validates every document against both, independently, before it is issued.
See VAT invoicing in AITS →Zero failures — and it refuses the wrong ones too.
Every one of the 97 test documents was validated against both rule sets and produced zero failures. Just as important, AITS correctly rejected 28 non-compliant documents — an exempt invoice with no reason code, a credit note missing its reason, a reverse-charge invoice with no nature code. Software that only ever says "yes" isn't validating anything.
How AITS keeps books audit-ready →Some rules can only pass on a non-UAE invoice.
The standard carries rules for other countries' identifier formats (Norway, Denmark, Belgium, Italy, Australia, Sweden, the international GLN) and for approaches AITS deliberately doesn't use — passport-based party identification where AITS correctly uses the trade licence, or a non-VAT tax scheme where AITS correctly emits VAT. Passing them would mean putting wrong data on a UAE invoice. The remaining rules cover a tax-representative party, which applies only to sellers with no permanent establishment in the UAE. 279 of 286 is the full compliant score for a real UAE business.
Tested across the invoices real businesses issue.
Not one happy-path sample — more than 40 scenarios, each validated end to end through the normal approve-and-issue path.
Every rate, and the mixes
- Standard-rated, with discount and surcharge
- Zero-rated (0% VAT)
- Out-of-scope and VAT-exempt (with reason)
- Reverse charge (VAT accounted by buyer)
- Mixed invoices combining all four
Beyond the standard sale
- Foreign-currency invoices and credit notes (USD)
- Export, free trade zone, and both combined
- Deemed supply and continuous supply
- E-commerce, summary and agent billing
- Profit margin scheme
The data on each line
- Goods (HS code) and services (SAC code) classification
- Origin country and item properties
- Document-level allowances and charges
- Prepaid payment, delivery location, despatch
- Embedded attachments
The ones it should refuse
- Exempt invoice with no exemption reason
- Credit note missing its reason code
- Reverse charge with no nature code
- Export with no delivery country
- Margin scheme with a standard-rated line
What it takes to go live.
The invoice format is the hard part, and it's done. Two steps remain, and both are specific to your business rather than to the software:
Appoint an Accredited Service Provider (ASP). The mandate routes e-invoices to the FTA over the Peppol network through an accredited provider. Choosing one is a business decision; AITS integrates with whichever ASP you appoint.
Confirm your own deadline. Go-live dates depend on your annual revenue — the AED 50 million threshold is the dividing line — and the dates have been revised since first publication. Confirm yours with the FTA or your tax advisor.
See the full UAE compliance picture →Sources
The standard and the mandate come from the UAE Ministry of Finance and the international Peppol authority.
About these results. Validation figures reflect AITS testing in September 2026 against the two official PINT-AE 1.0.4 rule sets. The e-invoicing mandate, its formats and its deadlines are set by the UAE Federal Tax Authority and Ministry of Finance and may change; confirm your obligations and dates with the FTA or your tax advisor. This page describes software capability — it is not tax advice.
Ready for 2027, working today.
AITS is a UAE-native ERP: accounting, VAT invoicing, payroll and WPS in one place — now generating PINT-AE 1.0.4 e-invoices that pass the FTA rules. When your go-live date arrives, the format is already handled.