Invoice Code Lists — A Plain-Language Guide
How to read the dropdowns:
Every dropdown shows a short code and a plain description, for example 380 - Commercial invoice. The code is what goes into the e-invoice; the description is only there to help you pick.
You rarely need more than a handful of codes. Some lists are huge because they follow international standards, but most invoices use the same few values every time. Each section below shows the ones you will actually use first.
list
The question it answers
options
most common pick
Invoice type
What kind of document is this?
6
380
Credit note reason
Why are you issuing a credit note?
6
Only on credit notes
VAT category
How is this line taxed?
6
S
Exemption reason
Why is the supply exempt?
4
Only with category E
Reverse charge type
Which reverse-charge rule applies?
5
Only with category AE
Registration type
Which document proves the party is registered?
4
TL
ID scheme
Which numbering system does an ID come from?
243
0235
Country
Which country is the party or address in?
251
AE
currency
Which currency is the invoice in?
177
AED
payment means
How will the buyer pay?
9
30
Account scheme
What kind of bank account number is it?
2
IBAN
Frequency
How often are you billing?
10
MTH
item type
Is the line goods, services or both?
3
Goods or Services
Unit of measure
What unit is the quantity counted in?
2,162
C62, H87 or EA
Classification scheme
Which product coding system does the item code use?
185
HS
Allowance reason
Why is there a discount?
19
95
Charge reason
Why is there an extra charge?
178
Depends on the charge
invoice type and credit notes
Most documents are 380. Pick the type by answering two questions: are you billing or crediting, and is the sale inside UAE VAT?
situation
invoice
credit note
Normal sale, inside UAE VAT
380 - Commercial invoice
381 - Credit note
The buyer issues the document for you (self-billing agreement)
389 - Self-billed invoice
261 - Self-billed credit note
Sale outside the scope of UAE VAT
480 - Out of scope of VAT
480 - Out of scope of VAT
Two rules to remember:
No negative invoices. In the UAE, the only way to reduce or cancel an invoice is a credit note.
480 and 81 only allow VAT category E or O on their lines, because no VAT is charged on them.
Credit Note Reason
Every credit note needs a reason, and it must point to the original invoice. The one exception is VD, which can cover many invoices at once, so the original reference is optional.
code
in plain words
typical example
a
The sale was cancelled
The customer cancelled the order after it was invoiced
b
The tax treatment changed
The nature of the deal changed, so a different VAT treatment now applies
c
The price changed
You agreed a lower price after invoicing
d
Goods or services came back
The customer returned 3 of the 10 units
e
VAT was charged by mistake
VAT was charged at the wrong rate or on a supply that has none
vd
Volume discount
A year-end rebate because the buyer hit a volume target
Identifying the seller and buyer
For a typical UAE company , the answers are TL for registration type, 0235 for the ID scheme and AE for country.
Registration Type
The document that proves the party is legally registered.
code
who uses it
also fill in
TL - Commercial / Trade license
Most UAE companies
The authority that issued the licence
EID - Emirates ID
Individuals registered with their Emirates ID
Nothing extra
PAS - Passport
Individuals identified by passport
The country that issued the passport
CD - Cabinet Decision
Entities set up by a Cabinet Decision instead of a licence, such as some government bodies
Nothing extra
ID scheme
An ID number means nothing without its numbering system, so this list says which system the number comes from. It has 243 options, but you will rarely need more than these.
code
what the number is
where you see it
0235
UAE Tax Identification Number (TIN)
The electronic address of every UAE seller and buyer
0160
GTIN, the product barcode number
Standard item ID on a product line
0088
GLN, a GS1 location number
Party or delivery location IDs, if you use GLNs
0060
D-U-N-S number
Party ID , if a buyer asks for it
0199
Legal Entity Identifier (LEI)
Party ID , if you have one
Three situations use a fixed 0235 address instead of the buyer's own TIN:
situation
fixed address
Deemed supply
9900000097
Buyer not subject to UAE e-invoicing
9900000098
Export to a buyer who is not on the Peppol network
9900000099
Codes 0233, 0236 and 0247 are labelled "Name not known". They are placeholders in the official list; ignore them.
Country
Standard two-letter country codes, used for addresses, the delivery country and the passport issuing country .
AE is the UAE. Neighbours: SA Saudi Arabia, OM Oman, QA Qatar , BH Bahrain, KW Kuwait.
The UK is GB, not UK. XI is Northern Ireland, used separately in some trade cases.
1A is Kosovo, which has no official ISO code.
Money and payment
The usual combination is AED, payment means 30 (bank transfer) and account scheme IBAN.
Currency
You can invoice in any currency , but the VAT must always also be shown in AED. If you pick another currency , the invoice also needs the exchange rate and the VAT and amounts payable in AED .
A void codes that are not real money for invoicing: XAU, XAG, XPT and XPD are precious
metals, XTS is for testing only , and XBA to XBD are bond-market units.
Payment Means
How the buyer will pay. It is required on invoices; credit notes and deemed-supply invoices can leave it out.
code
In plain words
what else to provide
30 - Credit transfer
Bank transfer , the most common choice
The bank account to pay into
54 - Credit card
Paid or to be paid by credit card
Last 4 to 6 digits of the card and the card network, such as VISA
55 - Debit card
Paid or to be paid by debit card
Last 4 to 6 digits of the card and the card network
49 - Direct debit
You collect from the buyer's account
Nothing extra
68 - Online payment service
A payment link, gateway or wallet
Nothing extra
20 - Cheque
Paid by cheque
Nothing extra
21 - Banker's draft
A cheque issued by the bank, such as a manager's cheque
Nothing extra
10 - In cash
Paid in cash
Nothing extra
1 - Instrument not defined
The method is not known yet
Nothing extra
Account Scheme
What kind of account number you entered for a bank transfer.
IBAN for any account that has one. All UAE accounts do; they start with AE.
Local account number only for countries that do not use IBANs, such as the US or India.
Frequency
How often you bill this buyer . It matters most for summary invoices and continuous supplies, such as utilities or subscriptions, which cover a period rather than a single sale.
code
Every
code
every
dly
Day
Q45
45 Days
wky
Week
Q60
60 Days
q15
15 Days
QTR
Quater
mth
Month
HYR
6 Months
YRL
Year
OTH
Any other schedule
line items
Each line says what it is (item type), how it is counted (unit of measure) and, for goods, which product code it carries (classification scheme).
Item Type
option
use it for
example
goods
Physical products
Laptops, building materials, food
services
Work or access you provide
Consulting, rent, a software subscription
Both
One line that mixes the two
Air-conditioning unit supplied with installation
Unit of Measure
The list has 2,162 units, but these cover almost every invoice. For counted items, pick one of C62, H87 or EA and use it consistently.
you are charging by
codes
Count of items
C62-one, H87-piece, EA-each, NAR-number of articles
Sets and pairs
SET-set, PR-pair
Time
MIN-minute, HUR-hour , DAY-day , WEE-week, MON-month, ANN-year
Weight
GRM-gram, KGM-kilogram, TNE-tonne
Length, area, volume
CMT-centimetre, MTR-metre, KMT-kilometre, MTK-square metre, MTQ-cubic metre
Liquids
MLT-millilitre, LTR-litre
Packaging
XBX-box, XCT-carton, XPK-package, XPX-pallet
Energy
KWH-kilowatt hour
A single price for the whole job
LS-lump sum, E48-service unit
Codes that start with X are packaging types. A year is ANN, not YR.
Classification Scheme
Which coding system a product code comes from. For goods, the usual choice is HS (Harmonised System), the customs tariff code used worldwide.
code
system
when to use
HS
Harmonised System
Goods, the default
TST
UNSPSC
Only if the buyer asks for it
STI
CPV (EU public procurement)
Only if the buyer asks for it
srv
GS1 Global Trade Item Number
Only if the buyer asks for it
zzz
Mutually defined
A code you and the buyer agreed between yourselves
The other 180 schemes are industry-specific, such as medical device and chemical registries.
Discounts and extra charges
A discount is an allowance and an extra fee is a charge; each has its own reason list. When nothing fits better , use 95 - Discount for allowances and ABK - Miscellaneous for charges.
Where you add it matters. A discount or charge on the whole invoice needs its own V A T category and rate. One on a single line uses that line's VAT category.
Allowance Reason (discounts)
code
in plain words
95 - Discount
A general discount, the default choice
100 - Special rebate
A one-off rebate agreed with the buyer
105 - Yearly turnover
A rebate based on the buyer's yearly spend
65 - Production error discount
A price cut for a defect or quality problem
68 - End-of-range discount
Clearing old or discontinued stock
67 - Sample discount
Samples sold at a reduced price
66 - New outlet discount
A discount for a buyer's new shop or branch
64 - Special agreement
A discount from a specific deal with this buyer
The rest (41, 42, 60, 62, 63, 70, 71, 88, 102, 103, 104) are for specialised situations such as early-completion bonuses or Incoterm discounts.
Charge Reason (extra fees)
you are charging for
codes
Shipping and delivery
FC-freight service, DL-delivery , SAA-shipping and handling, AAT-rush delivery
Packing
PC-packing, ABL-additional packaging, PL-palletizing
Work and labour
IAA-installation, IR-installation and training, LAA-labour , ABD-overtime, SU-set-up, RAC-repair , TAC-testing
Storage and space
WH-warehousing, AEF-rents and leases
Finance
FI-financing, AEK-cash on delivery
Anything else
ABK-miscellaneous, ZZZ-mutually defined
Some charge codes have "allowance" in their name, such as DAC assortment allowance. Don't use them for discounts; discounts always come from the allowance list.
Quick reference
Find the row closest to your situation and copy its codes.
situation
invoice type
VAT category
other codes to set
Selling goods to a UAE company
380
S
Item type Goods, unit H87 or C62, classification HS, payment 30, IBAN
Monthly consulting retainer
380
S
Item type Services, unit MON, frequency MTH
Exporting goods outside the UAE
380
Z
Buyer's own country code; fixed address 9900000099 if the buyer is not on Peppol
Renting out an apartment
380
E
Exemption reason DL8.46.2, unit MON
Selling phones to a VAT - registered reseller
380
AE
Reverse charge type DL8.48.8.2
Customer returns goods
381
Same as the original line
Credit note reason D , link to the original invoice
Year-end volume rebate
381
Same as the original sales
Credit note reason VD; original invoice link optional
Sale outside UAE VAT
480
O or E
No VAT rate
Common Mistakes
Sending a negative 380 instead of a 381 credit note.
Using 480 or 81 with lines marked S, Z or AE; they only allow E or O.
Choosing E without an exemption reason, or AE on listed goods without a reverse charge type.
Treating Z and E as the same: both show VAT 0, but only zero-rated sales are taxable.
Invoicing in USD or EUR and leaving out the VAT amounts in AED .
Typing UK instead of GB, or using an "allowance" charge code for a discount.
Sources
PINT-AE specification, OpenPeppol, v1.0.3: invoice and credit note types, registration types, the 0235 scheme and fixed addresses, AED tax amounts, units and payment means.
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