IBR-136-AE

PINT AE validation rule for UAE e-invoices

What it means

An out-of-scope invoice (480) or its credit note (81) must state the buyer's legal registration identifier.

How to fix it

Add the buyer's legal registration identifier.

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

يجب أن تذكر الفاتورة خارج النطاق (480) أو إشعارها الدائن (81) معرّف التسجيل القانوني للمشتري.

أضف معرّف التسجيل القانوني للمشتري.

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.