IBR-149-AE

PINT AE validation rule for UAE e-invoices

What it means

When the buyer's electronic address uses scheme 0235 and does not start with 1 or 9, the invoice must state the buyer's tax identifier.

How to fix it

Add the buyer's tax identifier.

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

عندما يستخدم العنوان الإلكتروني للمشتري المخطط 0235 ولا يبدأ بـ 1 أو 9، يجب أن تذكر الفاتورة المعرّف الضريبي للمشتري.

أضف المعرّف الضريبي 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.