ALIGNED-IBRP-S-10

PINT AE validation rule for UAE e-invoices

What it means

A standard rated entry in the VAT breakdown must not carry a VAT exemption reason or exemption reason code.

How to fix it

Remove the exemption reason and its code from the standard rated VAT breakdown entry.

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 يتضمن قيد النسبة الأساسية في تفصيل VAT سبب إعفاء من VAT أو رمز سبب الإعفاء.

احذف سبب الإعفاء ورمزه من قيد النسبة الأساسية في تفصيل 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.