What Peppol and PINT AE are
Peppol is an international network and set of specifications for exchanging business documents between service providers. PINT is its international invoice model, and PINT AE is the UAE version. The guidelines say PINT AE sets out the specific contents of an electronic invoice, and that the specification varies by document type and scenario.
In the UAE five-corner model, the two ASPs at corners 2 and 3 exchange documents in this format, and the FTA receives tax data at corner 5.