IBR-CO-26

PINT AE validation rule for UAE e-invoices

What it means

The invoice must identify the seller by at least one of these: a seller identifier, a legal registration identifier or a tax identifier.

How to fix it

Add a seller identifier, the seller's legal registration identifier or the seller's tax identifier.

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.