Ministry of Finance re-issues the mandatory fields list as version 1.1; the fields are unchanged

The Ministry of Finance has re-issued the UAE Electronic Invoice Mandatory Fields document as version 1.1, dated 28 October 2026. It is the copy now linked from the Ministry's e-invoicing page, which was last updated on 3 November 2026, and it replaces version 1.0 of 23 February 2026. The old link to version 1.0 no longer works.

We compared the two editions line by line. The list of mandatory fields has not changed: 51 fields for an electronic tax invoice and 49 for a commercial electronic invoice, in the same order and with the same descriptions.

What has changed is the legal wording around the list:

• The references to Ministerial Decision No. 243 of 2025, which sets the scope and exclusions, and No. 244 of 2025, which sets the phased timeline, now read "and its amendments", reflecting the amendments issued since February.
• The two decisions are no longer listed as companion documents in the Purpose section, which now points only to the Electronic Invoicing Guidelines and the PINT AE specification.
• The glossary has been brought into line with the decisions now in force.

Everything else reads as before. The participant identifier is based on the Tax Identification Number, which is the first 10 digits of a corporate tax registration number. A business within scope that is not required to register for corporate tax must register with the Federal Tax Authority to receive a TIN. A member of a tax group uses its own TIN, not the first 10 digits of the representative member's number.

The document is to be read together with the Electronic Invoicing Guidelines, version 2.0 of 26 October 2026, and the PINT AE specification.

For a UAE business, any mapping of your accounting system to the mandatory fields that was done against the February edition still stands, and the only thing to check is that your team is working from the copy marked version 1.1.