IBR-177-AE

PINT AE validation rule for UAE e-invoices

What it means

When the transaction type includes disclosed agent billing, the invoice must state the seller's TRN or TIN.

How to fix it

Add the seller's TRN or TIN.

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

See this rule in the interactive reference, or pre-check an invoice file.

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.