What Peppol EAS and ICD Codes Are
Every participant on the Peppol network is identified by a two-part address: an Electronic Address Scheme (EAS) code, which identifies the type of identifier being used, and the identifier value itself. Together these form the Participant Identifier — the routing address that tells the network where to deliver an Electronic Invoice.
In the UAE, this is defined precisely: the Participant Identifier is 0235 followed by the 10-digit Tax Identification Number (TIN). The scheme code 0235 is the UAE's registered EAS code with OpenPeppol. It corresponds to the UAE Corporate Tax TIN issued to all entities registered with the Federal Tax Authority (FTA).
EAS vs ICD: The Distinction
EAS (Electronic Address Scheme) codes are used in the Peppol network's participant lookup — the SML/SMP infrastructure that routes documents. ICD (International Code Designator) codes originate from ISO 6523 and identify the organisation scheme to which an identifier belongs. In PINT-AE, ICD codes appear in the cbc:schemeID attribute on party identifiers within the invoice XML itself.
The UAE uses ICD code 0235 for the TIN-based participant scheme. This is distinct from, for example, 0060 (DUNS number) or 0190 (legal entity identifier). When a supplier encodes its own or a buyer's identifier in the PINT-AE XML, the schemeID attribute must carry 0235.
How This Appears in PINT-AE XML
In the invoice XML, the supplier's endpoint identifier appears in the following structure:
<cbc:EndpointID schemeID="0235">1234567890</cbc:EndpointID>The value 1234567890 is the 10-digit TIN. The same pattern applies to the buyer's endpoint. The schemeID attribute must be exactly 0235 — any other value will fail schematron validation.
For party identifiers within the cac:PartyIdentification element, the same ICD applies:
<cbc:ID schemeID="0235">1234567890</cbc:ID>Where the TIN Comes From
The TIN is the first 10 digits of the 15-digit Tax Registration Number (TRN) issued by the FTA. All entities registered for VAT or Corporate Tax already have a TRN and therefore a TIN. Entities within scope of Electronic Invoicing that are not registered for any tax must register with the FTA solely to obtain their TIN — they do not need to register for VAT or Corporate Tax.
For VAT groups, the TIN is the first 10 digits of the individual entity's own TRN — not the Tax Group representative's TRN. This is an operationally significant point: ERP system configurations that route invoices through the group representative's identifier will generate incorrect Participant Identifiers.
ERP and IT Configuration Requirements
- Every legal entity within scope must have its TIN configured as its Peppol Participant Identifier in the ERP or invoicing system — not the group TRN, not the VAT registration number.
- The schemeID attribute must be hardcoded as 0235 in all outbound PINT-AE XML generation logic.
- Buyer Participant Identifiers must be stored in the supplier's system — typically in the customer master — and sourced from the buyer directly. The supplier is responsible for obtaining the buyer's Peppol Participant Identifier before issuing the first Electronic Invoice.
- The ASP (Corner 2) uses the Participant Identifier to route the invoice to the correct buyer ASP (Corner 3) via the Peppol SMP lookup. An incorrect identifier causes delivery failure, not a validation error.
- For multi-entity groups, each entity requires a separate Participant Identifier. Shared routing through a central entity is not permitted.