IBR-122-AE

PINT AE validation rule for UAE e-invoices

What it means

On an out-of-scope invoice (480) or its credit note (81), every VAT category must be exempt, not subject to VAT or zero rated.

How to fix it

Change every VAT category on the document to exempt, not subject to VAT or zero rated.

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

في الفاتورة خارج النطاق (480) أو إشعارها الدائن (81)، يجب أن تكون كل فئة VAT معفاة أو غير خاضعة لـ VAT أو خاضعة لنسبة الصفر.

غيّر كل فئات VAT في المستند إلى معفاة أو غير خاضعة لـ VAT أو خاضعة لنسبة الصفر.

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.