Create a UAE FTA e-invoice in DigiTax

DigiTax UAE and FTA e-invoicing system

DigiTax UAE integrates your ERP or billing system directly with the FTA e-invoicing system.

DigiTax sits between you, the taxpayer, and the Federal Tax Authority (FTA) e-invoicing platform over the Peppol network.

With DigiTax, you gain access to a streamlined e-invoicing system that ensures strict PINT-AE compliance, handles cryptographic validation, and routes invoices to your buyers and the tax authority.

DigiTax operates as an accredited service provider and certified Peppol Access Point.

An FTA e-invoice

An FTA e-invoice contains several structured components:

• Customer party (the buyer)
• Line items (at least one)
• Payment details (at least one payment entry)
• Tax breakdowns and document totals

Steps to create an FTA invoice

1. Create an item
2. Create a party
3. Submit the invoice

FTA e-invoice details

Below is an invoice with one party and one item created through DigiTax in two views:

• Visually rendered on the DigiTax dashboard
• In JSON data accessible via the REST API

FTA e-invoice on the DigiTax Dashboard

FTA e-invoice via the DigiTax API

{
  "id": "invoice_01KRH2NMR8AE2VSY4DMSZSDNVH",
  "created_at": "2026-05-13T16:28:12Z",
  "updated_at": "2026-05-13T16:28:17Z",
  "active": true,
  "invoice_number": "INV26-133-162812424-BNG6DR",
  "uuid": "12fd92b4-05d0-40e5-a573-e4aa7d642db3",
  "trader_invoice_number": "INV-002",
  "transaction_type_code": "10001000",
  "transaction_types": [
    "FREE_TRADE_ZONE",
    "CONTINUOUS_SUPPLY"
  ],
  "invoice_type_code": "380",
  "issue_date": "2026-05-06",
  "issue_time": "10:00:00",
  "due_date": "2026-06-05",
  "tax_point_date": "2026-05-05",
  "document_currency_code": "USD",
  "tax_currency_code": "AED",
  "tax_currency_exchange_rate": 3.67,
  "buyer_reference": "BR-2026-00789",
  "accounting_cost": "CAPEX-2024-Q4",
  "project_reference": "PROJ-JEBEL-2024",
  "note": "General invoice details",
  "invoice_period": {
    "start_date": "2026-05-06",
    "end_date": "2026-06-05",
    "billing_frequency_code": "MTH"
  },
  "customer_party_id": "party_01KRGD0QZG5TXDYXTRHF3C4FNH",
  "delivery": {
    "actual_delivery_date": "2026-05-06",
    "delivery_location_id": "LOC-JEBEL-ALI-001",
    "delivery_location_scheme_id": "0088",
    "delivery_address": {
      "street_name": "Sheikh Zayed Road, Tower 1",
      "additional_street_name": "Floor 22",
      "city_name": "Dubai",
      "postal_zone": "00000",
      "country_subentity": "DXB",
      "country_code": "AE",
      "address_line": "Near Dubai Mall"
    },
    "delivery_party_name": "Global Imports FZE - Warehouse",
    "delivery_terms_id": "DAP"
  },
  "line_extension_amount": 4950,
  "tax_exclusive_amount": 4900,
  "tax_inclusive_amount": 5147.5,
  "payable_amount": 5147.5,
  "allowance_total_amount": 50,
  "charge_total_amount": 0,
  "prepaid_amount": 0,
  "payable_rounding_amount": 0,
  "tax_amount": 247.5,
  "tax_included_indicator": false,
  "tax_amount_in_tax_currency": 908.33,
  "status": "SUBMITTED",
  "payments": [
    {
      "id": "payment_01KRH2NMR8AE2VSY4DN49BDJYV",
      "payment_means_code": "30",
      "payment_means_code_name": "Credit transfer",
      "payment_id": "PAY-REF-2024-001",
      "payee_account_id": "AE070331234567890123456",
      "payee_account_name": "Acme Trading LLC - Main Account",
      "payee_financial_institution_bic": "ADCBAEAA",
      "payment_terms_note": "Payment due within 30 days",
      "payment_terms_due_date": "2026-06-05"
    }
  ],
  "items": [
    {
      "id": "invoiceitem_01KRH2NMR8AE2VSY4DMXM0ZGQZ",
      "created_at": "2026-05-13T16:28:12Z",
      "updated_at": "2026-05-13T16:28:12Z",
      "active": true,
      "item_id": "item_01KRGD1Z8XZNECPQE1KE00CJDE",
      "line_id": 1,
      "quantity": 10,
      "unit_of_measure_code": "EA",
      "line_extension_amount": 4950,
      "tax_amount": 247.5,
      "price_amount": 500,
      "price_discount": 25,
      "gross_price": 525,
      "tax_category_code": "S",
      "tax_rate": 0.05
    }
  ],
  "taxes": [
    {
      "id": "taxbreakdown_01KRH2NMR8AE2VSY4DN1GQEQWR",
      "tax_category_code": "S",
      "taxable_amount": 4950,
      "tax_amount": 247.5,
      "currency": "USD",
      "tax_rate": 0.05
    }
  ],
  "beneficiary_trn": "123456789098703",
  "reported_at": "2026-05-13T16:28:17Z",
  "submitted_at": "2026-05-13T16:28:16Z",
  "validated_at": "2026-05-13T16:28:14Z"
}

Margin Scheme Invoices (Tax Category N)

Use tax category N - Standard rate additional VAT when selling eligible second-hand goods, antiques, or collectors' items under the UAE FTA Profit Margin Scheme.

Under this scheme, VAT is due on your profit margin, not the total selling price. The margin is treated as VAT-inclusive, so the VAT you owe to the FTA is:

$$\text{VAT Owed} = (\text{Selling Price} - \text{Purchase Price}) \times \frac5105$$

By UAE tax law (Article 29(7) of the VAT Executive Regulation), the tax invoice must not disclose the margin VAT amount or your purchase price. You account for the margin VAT directly in your periodic VAT return. As a result, the e-invoice presents 0 VAT.

What to Send in the Request

• transaction_types: Must include "PROFIT_MARGIN_SCHEME".
• Line Items: Every item must have tax_category_code: "N", tax_rate: 0.05, and price_amount equal to the full selling price.
• Category Consistency: All line items on the invoice must use category N (mixing with other tax categories like S, E, or Z is not permitted).
• Allowances & Charges: Document-level allowances and charges are not allowed on margin scheme invoices.
• Restrictions: Margin scheme is not allowed with invoice type 480 (out of scope) or with EXPORTS.

What You Get in the Response

• tax_amount: 0 on every line item.
• Exactly one tax breakdown for category N with taxable_amount equal to the full selling price sum and tax_amount: 0.
• Totals contain no VAT - tax_inclusive_amount equals tax_exclusive_amount.

Example

Suppose you bought a eligible used car for AED 100,000 and sell it for AED 200,000:

1. The e-invoice records the sale at AED 200,000 with 0 VAT.
2. In your VAT return, you calculate and pay:
   $$(200,000 - 100,000) \times \frac5105 = \text{AED} 4,761.90$$
3. Your original purchase price (AED 100,000) never appears anywhere in the e-invoice.

Reference: See the FTA's Profit Margin Scheme Guide (VATGPM1) and Cabinet Decision No. 52 of 2017.

Transaction Type Requirements & Enforced Rules

Depending on your selected transaction_types, the following fields are conditionally required:

Payment & Delivery Validation Rules

• Payments: At least one payment entry is required on standard invoices.
• Credit Transfer (payment_means_code: "30"): Requires payee_account_id (IBAN / bank account).
• Payment Due Dates: If payment_terms_due_date is provided, payment_terms_note is required.
• Delivery: If the delivery object is provided, actual_delivery_date is required. If delivery_location_id is supplied, delivery_location_scheme_id is required.