E-Invoicing Data Dictionary Released for Consultation

On March 19, 2025, the UAE’s Ministry of Finance has introduced the eInvoicing Data Dictionary for public feedback. This is an important step towards making e-invoicing compulsory across the country. The document provided contains the technical details and also contains the specific information that businesses will require to include in their e-invoices to follow the rules. This consultation aims to collect the respective feedback from businesses as well as e-invoicing service providers about the suggested parts of the UAE’s e-invoicing system.

What is the Data Dictionary?

The Data Dictionary is a detailed guide that includes all the data fields that are needed for e-invoicing. It explains that what each field actually means, what is the type of data that should be used, which ones are required, and how everything should be organized effectively. This efficiently helps businesses to see if their systems are ready, spot anything that is missing, and figure out what they need to fix or update. It is designed to help them smoothly adjust to the Ministry of Finance’s rules.

Tax Considerations:

  • Required fields: The Data Dictionary shows which details must be sent to the Federal Tax Authority (FTA). Some of these are already used in current VAT invoices, but others are new and may require changes to your system.
  • Readable formats: Some information must appear in the PDF version of the invoice so that people can read it easily, while other details are only needed in the XML version. Businesses should manage things properly to make sure they follow all the rules.

Technical Considerations:

  • UAE E-Invoicing System: The UAE is getting ready to roll out a new e-invoicing setup based on the Peppol 5 Corner model. It is officially called the Decentralized Continuous Transaction Control and Exchange (DCTCE). This system follows an international standard called Peppol but has been adjusted to fit UAE’s local requirements, now referred to as “PINT AE.”
  • Types of Invoices: The system covers 16 different real-world invoice situations. These include regular tax invoices, reverse charge invoices, invoices for goods or services inside Free Zones, and those for ongoing or repeated supplies. Each situation comes with its own rules about what details must be included, which ones are optional, and dome that depend on the situation.
  • Invoice Categories: There are three main types of e-invoices: regular commercial invoices, credit notes, and invoices for transactions that aren’t subject to VAT.
  • Invoice Details: In total, there are over 135 different data fields. Depending on the type of invoice, some of these are always required, some only apply in certain situations, and others are optional.

Who is Affected?

  • All companies in the UAE that issue invoices to other businesses or government entities.
  • Service providers offering e-invoicing solutions.

Actions Required for Businesses

  1. Check your invoice data:Check the invoice details your business uses now and make sure they match the new requirements in the Data Dictionary.
  2. Find what is missing: Spot are there any differences, especially in new required fields that your system might not be collecting yet.
  3. Share your thoughts:If you have any feedback or suggestions about anything, you can send them to the Ministry of Finance.
  4. See how this affects your business:Think about how these changes will impact your daily work, especially your finance and IT teams. Check if your systems need updates or if some tasks will need to be done manually to meet the new rules.
  5. Prepare for implementation:
    1. Systems: Identify what your business actually needs from an e-invoicing solution, both in terms of how it works (functional) and how it connects with your systems (technical). Make sure your billing, payment, and ERP systems are  updated and follow the new e-invoicing rules.
    2. Train staff: Give extensive training to your team on the new procedures as well as data requirements for e-invoicing.

How Vertix Can help:

Vertix Auditing provides a full range of services to help businesses successfully set up and manage e-invoicing, such as:

  • Help reviewing how e-invoicing will affect your business and support with responding to the Ministry of Finance
  • Guidance on meeting rules and creating the right plan
  • Checking how your systems and processes will be affected
  • Setting up the e-invoicing system
  • Support during launch and after everything is up and running

Conclusion

The UAE’s MoF has introduced a draft of the e-invoicing rules and is inviting businesses to share their thoughts and feedback. This is an important step towards making invoicing the same for everyone and more efficient. Businesses should check their current invoicing systems, find any problems, see how the changes will affect them, and get ready to switch.