Build UAE E-Invoice via Peppol 5-Corner (PINT AE / ASP)

Skill: Route a PINT AE e-invoice through an accredited ASP under the 5-corner CTC model

Region: United Arab Emirates Category: Tax — E-invoicing Does: Takes a PINT AE invoice and assembles/routes the PINT AE e-invoice through an Accredited Service Provider (ASP) under the 5-corner Peppol Continuous Transaction Control (CTC) model, so the document reaches both the buyer's ASP and the FTA (the 5th corner). Defined by the UAE eInvoicing Programme under Ministerial Decisions No. 243 and No. 244 of 2025. Spec: FTA / Ministry of Finance (MoF) — UAE PINT AE specification on the Peppol 5-corner (DCTCE) network (current version)

This complements the existing PINT AE invoice-build skill: that one produces the UBL/PINT AE XML; this one covers the 5-corner ASP routing and CTC reporting — sender ASP (C2) → receiver ASP (C3) plus a parallel report to the FTA data platform (C5). Pilot phase is expected from July 2026, with mandatory phases rolling out from January 2027 by taxpayer segment. Element and participant names follow the PINT AE specification and Peppol/DCTCE conventions, not a verbatim schema.

When this applies

• A VAT-registered UAE business (with a TRN) issues a B2B/B2G invoice that, once in scope, must be exchanged and reported via the 5-corner CTC model rather than a plain PDF/email.
• You already have (or are generating) a valid PINT AE UBL document and need it transmitted through your ASP to the recipient and concurrently reported to the FTA.
• B2C and out-of-scope flows follow different timing — confirm phase applicability against your TRN segment and the announced go-live dates.

Structure (5-corner flow → routed document)

Corner 1 (C1)  Supplier            issues the PINT AE invoice (TRN, buyer TRN, lines, VAT)
Corner 2 (C2)  Supplier's ASP      validates PINT AE, signs/wraps, transmits over Peppol
Corner 3 (C3)  Buyer's ASP         receives, validates, delivers to buyer
Corner 4 (C4)  Buyer               receives the e-invoice
Corner 5 (C5)  FTA data platform   receives the CTC report (near real-time) from the ASP

Per-document envelope (following the form):
  Peppol participant IDs (sender / receiver)   scheme + identifier (e.g. TRN-based)
  Document type / customization ID             PINT AE profile identifier
  PINT AE payload                              the UBL Invoice/CreditNote
  Transmission metadata                        timestamp, message ID, ASP routing
  FTA reporting acknowledgment                 status returned to C2

Data rules

• The PINT AE payload must itself be valid (TRN format, VAT category codes, calculation/rounding rules) before routing — the ASP and FTA both validate; a malformed payload is rejected, not just the routing.
• Participant identifiers must resolve on the network: sender and receiver are addressed by their registered Peppol participant IDs (UAE uses a TRN-based scheme per the spec) — the receiver must be discoverable, or the document cannot be delivered (C3).
• Amounts in AED; foreign-currency invoices carry the AED tax amount per FTA rules. Totals and VAT must reconcile within the payload.
• CTC to the FTA is near real-time: the report to C5 is generated by the ASP as part of transmission — reconcile the FTA acknowledgment/reference against your own records; an unacknowledged document is not considered reported.
• Only accredited ASPs may operate corners C2/C3 — confirm your provider's UAE accreditation status and the active phase for your TRN segment.

Worked example (outline)

C1 supplier TRN 100123456700003 issues PINT AE invoice INV-2027-00045 to buyer TRN 100987654300003
C2 (supplier ASP): validate PINT AE -> sign/wrap -> address to receiver participant id (TRN scheme)
   -> transmit over Peppol     -> generate CTC report to C5 (FTA)
C5 (FTA): returns acknowledgment ref FTA-ACK-... (document reported)
C3 (buyer ASP): receives, validates, delivers to C4 buyer
Invoice total 10,500.00 AED incl. 500.00 AED VAT (5%) — reconciles in payload and report.

The supplier's accredited ASP transmits the PINT AE document to the buyer's ASP and concurrently reports it to the FTA, retaining the FTA acknowledgment reference.

Validation checklist

• PINT AE payload valid (TRN format, VAT category codes, calculation/rounding) before routing
• Sender and receiver Peppol participant IDs resolve on the network (receiver discoverable)
• Correct PINT AE customization/profile identifier and document type
• Transmission via an accredited ASP (C2/C3); phase applicable to your TRN segment confirmed
• CTC report to the FTA (C5) generated and acknowledgment reference retained
• Amounts in AED; totals and VAT reconcile in payload and report
• Go-live timing checked against pilot (Jul 2026) / mandatory phases (from Jan 2027)

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, and deadlines against current authority (tax.gov.ae / mof.gov.ae) guidance, including Ministerial Decisions No. 243 and No. 244 of 2025 and your accredited ASP's requirements, before use.