Calculus
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Morison Global · KSI Shah & Associates · Calculus Management Consultancy

Service codes on service lines

Every eInvoice line says whether it is goods or services. Service lines carry a service accounting code. Here are the codes small traders use most.

In short

Each line on your eInvoice states whether it is goods or services. A service line must carry a service accounting code that says what kind of service it is. Pick one code for each type of service you bill, store it on the service item or ledger, and let it print on every invoice.

Why eInvoicing needs it

The eInvoice carries an item type on each line: goods, services, or both. The Ministry of Finance guidelines use the values G, S and B. Calculus fills the item type on every line, so the Federal Tax Authority (FTA) and your customer can tell goods from services.

The PINT AE format (the UAE eInvoice standard) then sets what each type needs:

Item typeWhat the line must carry
GoodsA customs tariff (Harmonised System, HS) code
ServicesA service accounting code, under the scheme SAC
BothAn HS code and a service accounting code

A line marked as services without a service code is rejected. The code list is the Services Accounting Code (SAC) list. It is a version of the United Nations Central Product Classification (UN CPC), with 6-digit codes that start with 99.

The item name matters as much as the code. Every line must name the goods or service plainly. A blank name, a name cut off halfway, or "As per agreement" does not tell anyone what you supplied.

What good looks like

These are the codes Calculus staff most often propose to small trading companies. Each meaning is taken from the published SAC list.

CodeWhat the SAC list saysTypical use
998311Management consulting and management services, including financial, strategic, human resources and marketingHead office support and management fees charged to a group company
998313Information technology consulting and support servicesIT support charged to a client or group company
995411Construction services of single dwelling, multi dwelling or multistoried residential buildingsBuilding villas or residential towers
995414Construction services of commercial buildings such as office buildings and exhibition hallsBuilding offices, showrooms, retail space
997211Rental or leasing services involving own or leased residential propertyStaff accommodation, residential rent
997212Rental or leasing services involving own or leased non-residential propertyWarehouse, office, shop or yard rent
996111Services provided for a fee or commission or on contract basis on wholesale tradeSales commission earned from a supplier
996511Road transport services of goodsDelivery by truck
996521Coastal and transoceanic water transport services of goodsSea freight billed to the customer
996531Air transport services of letters, parcels and other goodsAir freight billed to the customer
997113Credit-granting servicesInterest charged on a loan or current account

A before and after on an invented invoice from Al Noor Trading LLC:

Item nameItem typeCode
Before"Charges"(none)(none)
After"Warehouse rent, Unit 4, October"Services997212

How to fix it in Tally

  1. List every service you bill: rent, freight, commission, management fees, and so on.
  2. Agree one code per service with Calculus staff, using the table above.
  3. Press Alt+G (Go To), choose Alter Master, and open the service ledger or service stock item for that charge.
  4. Record the code in the field your Tally partner sets up for it (a user defined field on the ledger or item), and make the ledger or item name state the service plainly. Save with Ctrl+A.
  5. Make sure the invoice line prints the full item name, not a short alias.

The outcome that matters: every service line on every invoice carries one code and a clear name, with no typing at invoice time.

How to fix it in Excel or another system

  • Add two columns to your item list: "Item type" (Goods or Services) and "Service code". Format the code as text. Example value: 997212.
  • Pull both into the invoice with a lookup from the item list, the same way you pull the price.
  • Add a check that flags any services line with a blank code, and any line with a blank item name.

On an ERP, ask your ERP partner to add an item type and a service code field on the item master and send them on every line.

Checklist

  • Every line has an item type: goods or services.
  • Every service item or ledger has one agreed service code.
  • Every goods item has an HS code.
  • Every line names the goods or service in full, with no blank or cut-off names.
  • The code comes from the master, never typed per invoice.

The law

Common questions

Which service code do I use, and is there a list?
Use the Services Accounting Code (SAC) list, which is built on the UN Central Product Classification. The table in this guide covers the services small traders bill most often. For anything else, send Calculus staff a sample invoice and we propose a code.
Can one invoice have both goods and service lines?
Yes. Each line carries its own item type. A goods line carries an HS code and a service line carries a service code, on the same invoice.
Does the code change the VAT?
No. The service code describes what you supplied. The VAT category and rate are set separately on each line.

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.