IBR-163-AE

PINT AE validation rule for UAE e-invoices

What it means

An exempt line must not show a line VAT amount.

How to fix it

Remove the line VAT amount from every exempt line.

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 ألا يُظهر البند المعفى مبلغ VAT للبند.

احذف مبلغ VAT للبند من كل بند معفى.

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.