IBR-176-AE

PINT AE validation rule for UAE e-invoices

What it means

When the transaction type includes disclosed agent billing, the seller's TRN and the principal's identifier must be different.

How to fix it

Enter a principal ID that differs from the seller's TRN.

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

عندما يتضمن نوع المعاملة الفوترة عبر وكيل مُفصح عنه، يجب أن يختلف TRN الخاص بالبائع عن معرّف الموكِّل.

أدخل معرّفاً للموكِّل يختلف عن TRN الخاص بالبائع.

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.