ALIGNED-IBRP-O-05

PINT AE validation rule for UAE e-invoices

What it means

A line that is not subject to VAT must not state a VAT rate.

How to fix it

Remove the VAT rate from every line that is not subject to VAT.

The official wording of this rule is in the PINT AE specification published by OpenPeppol.

In Alya Books

Alya Books builds the invoice XML so this holds; the official rule files confirm it on our sample documents.

بالعربية

يجب ألا يذكر البند غير الخاضع لـ VAT معدل VAT.

احذف معدل VAT من كل بند غير خاضع لـ VAT.

See this rule in the interactive reference, or pre-check an invoice file.

Create compliant e-invoices with Alya Books

Explanations are Alya Books's own. The PINT AE specification is published and owned by OpenPeppol. This page is a reading aid, not legal or tax advice. Checked against Schematron release 2026.5.