IBR-120-AE

PINT AE validation rule for UAE e-invoices

What it means

The zero rated entry in the VAT breakdown must have a VAT rate of 0.

How to fix it

Set the VAT rate of the zero rated VAT breakdown entry to 0.

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 أن يكون معدل VAT لقيد نسبة الصفر في تفصيل VAT مساوياً لـ 0.

اضبط معدل VAT لقيد نسبة الصفر في تفصيل VAT على 0.

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.