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Out of scope invoice

Invoice for supplies outside the scope of UAE VAT.

Business scenario

The supply is not subject to UAE VAT. Use this when the transaction falls outside the tax scope per FTA rules (not the same as zero-rated export).

If your business profile is not liable for VAT (not registered or not required to charge VAT), issue this invoice type for your supplies instead of a standard 380 tax invoice.

Transaction type

  • invoice_type_code: 480 (Invoice out of scope of tax)

  • profile_execution_id: 00000000 unless another flag also applies (cannot combine 480 with Summary invoice, Deemed supply, or Profit Margin Scheme per Peppol IBR-157-AE)

  • Line classified_tax_category.id: one of E, Z, or O (not S, AE, or N) — see Get Tax Categories

Important

> You are not required to change back to type 380 if your VAT registration status changes later. Issue new invoices with the correct invoice_type_code going forward.

Use 480 when your business profile is not VAT registered. Use 380 when the profile is VAT registered and the supply is a standard taxable supply.

Fields that differ
FieldRule
invoice_type_codeMust be 480
Line tax categoryUse E, Z, or O with percent 0 as appropriate for the supply
Document-level charge/allowance tax categoriesSame allowed set as lines when those arrays are used
VAT on customerStandard UAE B2B customer rules still apply for party data
Minimal payload

See the right panel.

Request fields (core)
FieldTypeRequiredDescriptionValidation
invoice_type_codestring
Required
Out of scope indicator.480
profile_execution_idstring
Required
Transaction flags.00000000 typical
document_lines[].classified_tax_category.idstring
Required
Tax category on each line.E, Z, or O

See Invoice type codes (380 and 480) and Invoice out of scope.

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