Exports: deliver-to address, Incoterm and export declaration
An export eInvoice is a zero-rated tax invoice that also carries where the goods went, the Incoterm, the export declaration number and HS codes.
In short
An export of goods is a tax invoice (type 380) at 0%, with VAT category Z and the zero-rating reason. On top of that, the eInvoice carries the exports flag, a deliver-to address outside the UAE, the Incoterm, the export declaration number and the HS code on each goods line. Your sales or logistics team holds most of this already. The work is to put it in fields, not in free text.
Why eInvoicing needs it
The VAT Law zero rates a direct or indirect export of goods and services (Article 45). The Executive Regulation sets the conditions for goods (Article 30): the goods leave the UAE within 90 days of the date of supply, and you keep official and commercial evidence of the export. Official evidence is an exit or clearance certificate from customs. Commercial evidence is an air waybill, bill of lading or consignment note.
The eInvoice is how the Federal Tax Authority (FTA) sees the export. The exports flag is a marker on the invoice that says "this sale leaves the UAE". Once it is set, the PINT AE format (the UAE eInvoice standard) requires a deliver-to address with address line, city and region, and the country must not be AE. The Ministry of Finance (MoF) Guidelines give fields for the customs reference number and the Incoterm, and when a delivery terms block is sent, the Incoterm must be in it. An Incoterm is the three-letter code that says who pays for transport and insurance, from the Incoterms 2020 rules (for example EXW, FOB, CIF).
A goods line also needs a customs tariff (Harmonised System, HS) code: PINT AE makes it mandatory on every line marked as goods.
Indirect exports. When an overseas buyer collects the goods in the UAE and exports them itself, zero rating still applies if: the export is agreed with the buyer by the date of supply, the goods leave within 90 days, the buyer gives you a copy of the export evidence, and the goods are not used or changed before they leave. If your goods are collected locally, confirm with your tax advisor if your facts differ.
Exports of services. Services are zero rated when the customer has no place of residence in the UAE, is outside the UAE when the services are done, and the services are not linked to property or goods in the UAE (Executive Regulation, Article 31). They use the same 380, category Z and exports flag, with the reason "Zero-rated export of services, Article 45, Federal Decree-Law No. 8 of 2017".
What good looks like
Gulf Spice Imports FZE (Tax Registration Number, TRN, 101010100200003) ships 200 cartons of cumin to a buyer in Muscat by road.
| Field | Before | After |
|---|---|---|
| Document type | "Export Invoice" heading | Tax invoice (380) |
| Transaction flag | None | Exports (00000001) |
| VAT | "Zero Rated" | Z, rate 0, VAT 0.00, "Zero-rated export of goods, Article 45, Federal Decree-Law No. 8 of 2017" |
| Deliver-to address | "Muscat, Oman" in the consignee box | Address line: Plot 14, Rusayl Industrial Estate. City: Muscat. Region: Muscat. Country: OM |
| Incoterm | "Delivery by road" | CPT |
| Export declaration | On the customs export declaration only | 203-04567890-26 |
| HS code | None | 090931 |
| Buyer endpoint | None | 0235:9900000099 |
If the invoice is in a foreign currency, add the exchange rate and the VAT total in AED as well.
How to fix it in Tally
- Keep a separate sales ledger for exports, for example "Sales Export Zero Rated", with its VAT details set to zero rated. Open it with Alt+G, Alter Master, Ledger.
- On each export Sales voucher, fill the consignee (ship to) address in the party details as separate lines: address, city, region and country. Do not put the whole address in one line.
- Record the Incoterm in the terms of delivery, as the code only (FOB, CIF, EXW).
- Record the export declaration number in the dispatch details, so it is on the voucher, not only on the customs papers.
- Add the HS code to each stock item. If your stock item screen has no field for it, ask your Tally partner to add one so it exports with every line.
- Send Calculus staff one export voucher so the mapping can be checked.
How to fix it in Excel or another system
Add these columns to your export invoice template or export file:
| Column | Format | Example |
|---|---|---|
| Deliver-to address line | Text | Plot 14, Rusayl Industrial Estate |
| Deliver-to city | Text | Muscat |
| Deliver-to region | Text | Muscat |
| Deliver-to country | ISO two-letter code, not AE | OM |
| Incoterm | Incoterms 2020 code | CPT |
| Export declaration number | Text, as on the declaration | 203-04567890-26 |
| HS code (per line) | Digits only | 090931 |
ERP users: ask your ERP partner to add deliver-to, Incoterm and customs reference fields to the sales order and carry them to the invoice.
Checklist
- Export invoices are 380, category Z, with the zero-rating reason
- Every export has a structured deliver-to address outside the UAE
- Incoterm held as a code, export declaration number recorded
- Every goods line carries an HS code
- Exit evidence filed for each export within 90 days
The law
- Federal Decree-Law No. 8 of 2017 on Value Added Tax (VAT Law), Article 45(1): zero rate on direct and indirect exports. Article 1: definition of export. MoF PDF
- Executive Regulation of the VAT Law (Cabinet Decision No. 52 of 2017), Article 30(1) and (2): direct and indirect exports, 90 days, evidence; Article 30(4): official and commercial evidence; Article 30(9): standard rate if goods are not exported in time; Article 31(1): export of services. MoF PDF
- MoF UAE Electronic Invoicing Guidelines, section 10.4 scenario 8 (exports, endpoint 0235:9900000099) and section 12.2 item 11 (Customs Reference Number and Incoterms fields). MoF PDF
- Peppol PINT AE rules ibr-152-ae (exports flag BTAE-02: deliver-to address line IBT-075, city IBT-077, subdivision IBT-079, country IBT-080 not AE), ibr-196-ae (Incoterms BTAE-22), ibr-184-ae and ibr-188-ae (HS code IBT-158 on goods lines). PINT AE specification
Common questions
- Our overseas buyer has no Peppol ID. Where does the eInvoice go?
- Use the fixed endpoint 0235:9900000099 that the MoF Guidelines set for buyers outside the UAE network. Send the buyer its usual PDF copy as well.
- The buyer's truck collects the goods from our warehouse in the UAE. Is it still zero rated?
- It can be, as an indirect export, if the goods leave the UAE within 90 days and the buyer gives you a copy of the export evidence. Confirm with your tax advisor before you zero rate goods collected locally.
- Can we put the Incoterm in the line description?
- No. The Incoterm has its own field. Hold it as a code, for example FOB, so it reaches the eInvoice on its own.
General guidance on UAE eInvoicing and VAT as they shape the eInvoice. It is not tax advice for a specific transaction. Last reviewed 2026-10-19.
