What is a Purchase Invoice?
A Purchase Invoice is a self-billed invoice created by the buyer on behalf of the supplier.
It is used when the buyer is responsible for issuing the invoice instead of the supplier, while the supplier remains the party making the taxable supply.
Purchase invoices are commonly used in:
Self-billing arrangements
Reverse charge scenarios
Situations where the supplier does not issue a compliant tax invoice
When to Use This API
Use the Purchase Invoice API when:
Your organization must issue an invoice on behalf of a supplier
The supplier agrees to self-billing
VAT must still be recorded against the supplier’s TRN
The transaction must be documented in a UAE-compliant electronic format
How the Purchase Invoice API Works
When a purchase invoice is created through the API:
Supplier and buyer party data is validated
Line items and VAT treatments are processed
The buyer is recorded as the invoice issuer
The supplier remains the taxable supplier
An electronic representation is generated automatically for e-invoicing and reporting
The invoice becomes part of the system’s official VAT records.
Invoice Type Code
All purchase invoices created through this API are issued as Self-billed Invoices.
Invoice Type Code:
389This code identifies the document as a self-billed invoice
It is assigned automatically and cannot be overridden
Self-Billing Scenarios
Purchase invoices are typically used when:
The supplier does not issue an invoice
The buyer controls invoice timing and format
Reverse charge VAT applies and the buyer accounts for VAT
The buyer is required to ensure VAT compliance for the transaction
Self-billing must be contractually agreed between buyer and supplier.
Purchase Invoice vs Sales Invoice
Sales Invoice (Type `380` or `480`)
Issued by the supplier
Supplier is the invoice issuer
Buyer receives the invoice
Purchase Invoice (Type `389`)
Issued by the buyer on behalf of the supplier
Supplier remains the taxable supplier
Buyer is the invoice issuer