IBR-139-AE

PINT AE validation rule for UAE e-invoices

What it means

Every VAT category on the invoice must be one of the six allowed codes: S, E, O, AE, Z or N.

How to fix it

Use only the VAT category codes S, E, O, AE, Z or N.

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 تكون كل فئة VAT في الفاتورة واحدة من الرموز الستة المسموح بها: S أو E أو O أو AE أو Z أو N.

استخدم فقط رموز فئات VAT التالية: S أو E أو O أو AE أو Z أو N.

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.