IBR-151-AE

PINT AE validation rule for UAE e-invoices

What it means

A tax invoice (380) or credit note (381) must have at least one line whose VAT category is neither exempt nor not subject to VAT.

How to fix it

Include at least one line with another VAT category, or issue the document as an out-of-scope invoice or its credit note.

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 تتضمن الفاتورة الضريبية (380) أو الإشعار الدائن (381) بنداً واحداً على الأقل فئته ليست معفاة وليست غير خاضعة لـ VAT.

أدرج بنداً واحداً على الأقل بفئة VAT أخرى، أو أصدر المستند كفاتورة خارج النطاق أو إشعارها الدائن.

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.