IBR-105

PINT AE validation rule for UAE e-invoices

What it means

When the payee is not the seller, the invoice may state the payee's identifier only once.

How to fix it

Give a single identifier for the payee.

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

عندما لا يكون المستفيد من الدفع هو البائع، يجوز أن تذكر الفاتورة معرّف المستفيد مرة واحدة فقط.

اذكر معرّفاً واحداً للمستفيد من الدفع.

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.