IBR-SR-38

PINT AE validation rule for UAE e-invoices

What it means

A line may state the item's VAT exemption reason text only once.

How to fix it

Give a single exemption reason on each 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

يجوز أن يذكر البند نص سبب إعفاء الصنف من VAT مرة واحدة فقط.

اذكر سبب إعفاء واحداً في كل بند.

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.