IBR-133-AE

PINT AE validation rule for UAE e-invoices

What it means

Every tax scheme named on the invoice must be VAT, unless the seller is identified by a TIN.

How to fix it

Set the tax scheme to VAT wherever it appears.

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 كل نظام ضريبي مذكور في الفاتورة هو VAT، إلا إذا كان البائع معرَّفاً بـ TIN.

اضبط النظام الضريبي على VAT أينما ورد.

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.