IBR-105-AE

PINT AE validation rule for UAE e-invoices

What it means

If any line falls under the profit margin scheme, the VAT breakdown must contain exactly one profit margin scheme entry.

How to fix it

Keep exactly one profit margin scheme entry in the VAT breakdown.

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

إذا كان أي بند خاضعاً لنظام هامش الربح، يجب أن يتضمن تفصيل VAT قيداً واحداً فقط لنظام هامش الربح.

أبقِ قيداً واحداً فقط لنظام هامش الربح 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.