Glossary
Key e-invoicing terms explained in plain language, from Peppol to EN 16931.
Accredited Service Provider (ASP)
The provider that is allowed to send your invoices — appointing one is compulsory.
E-invoice
An invoice as a structured, machine-readable data set — not a PDF.
EN 16931
The European standard that PINT AE inherits its semantics from.
Federal Tax Authority (FTA)
The authority that administers VAT and receives e-invoice reporting.
Five-corner model (DCTCE)
You, your provider, your customer’s provider, your customer — and the tax authority.
PINT AE
The UAE invoice format: the international Peppol dictionary plus the local rules.
Peppol
The international network the UAE model is built on.
TRN and TIN
Two numbers, and the difference matters: 15 digits for VAT, the first 10 for routing.
Tax invoice
The document a VAT-registered business must issue, with the fields the law prescribes.
VAT in the UAE
A standard rate of 5%, with registration compulsory above AED 375,000.
VAT201
The VAT return you file through EmaraTax.
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