IBR-103-AE

PINT AE validation rule for UAE e-invoices

What it means

When a line is under reverse charge, the invoice must state the buyer's TRN.

How to fix it

Add the buyer's TRN.

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

In Alya Books

Alya Books checks this before you submit and tells you what to fix.

بالعربية

عندما يكون بند خاضعاً للاحتساب العكسي، يجب أن تذكر الفاتورة TRN الخاص بالمشتري.

أضف TRN الخاص بالمشتري.

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.