IBR-165-AE

PINT AE validation rule for UAE e-invoices

What it means

On a zero rated line, the line VAT amount in AED must be zero.

How to fix it

Set the line VAT amount to 0 on every zero rated 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

في البند الخاضع لنسبة الصفر، يجب أن يكون مبلغ VAT للبند بعملة AED صفراً.

اضبط مبلغ VAT للبند على 0 في كل بند خاضع لنسبة الصفر.

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.