UAE updates Tax Data Document rules for e-invoicing reporting

The UAE Peppol Authority has released Tax Data Document (TDD) version 1.0.4, introducing stricter validation for receiver endpoint identifiers and removing the mandatory BUYER information requirement for export transactions. The update is a technical e-invoicing reporting change, and implementers should update their validation environments, while Billing and Self-Billing specifications remain unchanged.

The UAE Peppol Authority has released version 1.0.4 of the UAE Tax Data Document (TDD) specification, dated 29 July 2026. The update introduces several technical corrections to the validation rules used in the UAE e-invoicing reporting framework, following feedback from external implementers.

The most important change concerns the Receiver Endpoint Scheme identifier. Under the previous validation logic, a TDD could pass one of the relevant checks even if the schemeID attribute was missing. Under version 1.0.4, the identifier must be present and must use the SPIS value 0242. This means documents without the required endpoint scheme information may now fail validation.

The update also changes the treatment of export transactions. Previously, the TDD validation required the BUYER information for all reported documents. Version 1.0.4 now provides an exception for exports, meaning that the BUYER group is no longer mandatory when the transaction is identified as an export. This aligns the TDD rules with the existing UAE PINT Billing specification. In addition, the specification now clarifies that the Reported Document section may be omitted only for a failed transmission, identified by the TDD type code “F”. Several validation messages and references in the semantic model and syntax documentation have also been corrected to make implementation requirements clearer.

Businesses and e-invoicing solution providers implementing the UAE system should therefore update their TDD validation environments to version 1.0.4, particularly to account for the stricter endpoint identifier requirement and the new export exception. No changes have been made to the Billing or Self-Billing specifications, and the release introduces no changes to the code lists or XSD syntax.

The update is primarily a technical e-invoicing and tax-reporting specification change rather than a change to UAE VAT legislation, but it is relevant for businesses and solution providers preparing their systems for UAE e-invoicing.