ALIGNED-IBRP-001-AE The invoice must declare that it follows the UAE Peppol PINT specification, for either billing or self-billing.
ALIGNED-IBRP-002-AE The invoice must state its business process, and it must be the Peppol billing or self-billing process.
ALIGNED-IBRP-004 When a line shows a gross price, the net price must equal the gross price minus the price discount.
ALIGNED-IBRP-032 Every discount on the whole invoice must have a VAT category.
ALIGNED-IBRP-037 Every charge on the whole invoice must have a VAT category.
ALIGNED-IBRP-045 Each entry in the VAT breakdown must show the taxable amount for its category.
ALIGNED-IBRP-046 Each entry in the VAT breakdown must show the VAT amount for its category.
ALIGNED-IBRP-047 Each entry in the VAT breakdown must name its VAT category.
ALIGNED-IBRP-048 Each entry in the VAT breakdown must show a VAT rate, unless its category is exempt or not subject to VAT.
ALIGNED-IBRP-057 A discount on the whole invoice must show both its base amount and its percentage, or neither of them.
ALIGNED-IBRP-058 A charge must show both its base amount and its percentage, or neither of them.
ALIGNED-IBRP-AE-01-AE If any line, document level discount or document level charge is under reverse charge, the VAT breakdown must contain at least one reverse charge entry.
ALIGNED-IBRP-AE-06 A reverse charge discount on the whole invoice must have a VAT rate of zero.
ALIGNED-IBRP-AE-07 A reverse charge charge on the whole invoice must have a VAT rate of zero.
ALIGNED-IBRP-AE-08-AE The reverse charge taxable amount in the VAT breakdown must equal the reverse charge line net amounts, plus reverse charge document level charges, minus reverse charge document level discounts.
ALIGNED-IBRP-AE-09-AE The VAT amount for the reverse charge category in the VAT breakdown must be zero.
ALIGNED-IBRP-E-01 If any line, document level discount or document level charge is exempt, the VAT breakdown must contain exactly one exempt entry.
ALIGNED-IBRP-E-06 An exempt discount on the whole invoice must have a VAT rate of zero.
ALIGNED-IBRP-E-07 An exempt charge on the whole invoice must have a VAT rate of zero.
ALIGNED-IBRP-E-08 The exempt taxable amount in the VAT breakdown must equal the exempt line net amounts, plus exempt document level charges, minus exempt document level discounts.
ALIGNED-IBRP-E-09 The VAT amount for the exempt category in the VAT breakdown must be zero.
ALIGNED-IBRP-O-01 If any line, document level discount or document level charge is not subject to VAT, the VAT breakdown must contain exactly one entry for that category.
ALIGNED-IBRP-O-05 A line that is not subject to VAT must not state a VAT rate.
ALIGNED-IBRP-O-06 A discount on the whole invoice that is not subject to VAT must not state a VAT rate.
ALIGNED-IBRP-O-07 A charge on the whole invoice that is not subject to VAT must not state a VAT rate.
ALIGNED-IBRP-O-08 The "not subject to VAT" taxable amount in the VAT breakdown must equal the line net amounts in that category, plus its document level charges, minus its document level discounts.
ALIGNED-IBRP-O-09 The VAT amount for the "not subject to VAT" category in the VAT breakdown must be zero.
ALIGNED-IBRP-O-11-AE The "not subject to VAT" entry in the VAT breakdown must not state a VAT rate.
ALIGNED-IBRP-S-01 If any line, document level discount or document level charge is standard rated, the VAT breakdown must contain at least one standard rated entry.
ALIGNED-IBRP-S-05 A standard rated line must have a VAT rate greater than zero.
ALIGNED-IBRP-S-06 A standard rated discount on the whole invoice must have a VAT rate greater than zero.
ALIGNED-IBRP-S-07 A standard rated charge on the whole invoice must have a VAT rate greater than zero.
ALIGNED-IBRP-S-08 For each standard rated VAT rate, the taxable amount in the VAT breakdown must equal the standard rated line net amounts at that rate, plus document level charges, minus document level discounts at that rate.
ALIGNED-IBRP-S-09 For the standard rated category, the VAT amount in the VAT breakdown must equal the taxable amount multiplied by the VAT rate.
ALIGNED-IBRP-S-10 A standard rated entry in the VAT breakdown must not carry a VAT exemption reason or exemption reason code.
ALIGNED-IBRP-Z-01 If any line, document level discount or document level charge is zero rated, the VAT breakdown must contain exactly one zero rated entry.
ALIGNED-IBRP-Z-06 A zero rated discount on the whole invoice must have a VAT rate of zero.
ALIGNED-IBRP-Z-07 A zero rated charge on the whole invoice must have a VAT rate of zero.
ALIGNED-IBRP-Z-08 The zero rated taxable amount in the VAT breakdown must equal the zero rated line net amounts, plus zero rated document level charges, minus zero rated document level discounts.
ALIGNED-IBRP-Z-09 The VAT amount for the zero rated category in the VAT breakdown must be zero.
IBR-001-AE The credit note reason code must come from the official list of reasons for a credit note.
IBR-002-AE The currency exchange rate must be a plain number with no more than 6 decimal places.
IBR-005-AE The frequency of billing must be a code from the official frequency of billing list.
IBR-006-AE On a reverse charge line, the type of goods or services must be a code from the official list of goods and services subject to reverse charge.
IBR-007-AE When the transaction type includes free trade zone, the invoice must state the beneficiary's identifier.
IBR-010-AE When the buyer is identified by a passport, the invoice must state the country that issued the passport.
IBR-011-AE The buyer's passport issuing country must be a valid ISO 3166-1 country code.
IBR-012-AE When the seller is identified by a passport, the invoice must state the country that issued the passport.
IBR-013-AE The seller's passport issuing country must be a valid ISO 3166-1 country code.
IBR-055-AE A credit note (type 381 or 81) must reference the invoice it corrects. The exception is reason code VD, where the credit note carries no preceding invoice reference.
IBR-101-AE When the buyer is identified by a trade licence (TL), the invoice must name the authority that issued the licence.
IBR-102-AE For each profit margin scheme VAT rate, the taxable amount in the VAT breakdown must equal the sum of the net amounts of the profit margin scheme lines at that rate.
IBR-103-AE When a line is under reverse charge, the invoice must state the buyer's TRN.
IBR-104-AE Every line with a VAT category other than exempt must show the line amount in AED and the line VAT amount in AED.
IBR-105-AE If any line falls under the profit margin scheme, the VAT breakdown must contain exactly one profit margin scheme entry.
IBR-108-AE The VAT amount for the profit margin scheme category in the VAT breakdown must be zero.
IBR-111-AE A profit margin scheme line must not have a VAT rate of zero.
IBR-114-AE A charge on the whole invoice cannot use the profit margin scheme VAT category.
IBR-115-AE A discount on the whole invoice cannot use the profit margin scheme VAT category.
IBR-116-AE When the transaction type includes the profit margin scheme, every VAT category on the invoice must be the profit margin scheme category.
IBR-119-AE Each VAT breakdown entry must show a VAT rate. Entries that are exempt or not subject to VAT must show no rate.
IBR-120-AE The zero rated entry in the VAT breakdown must have a VAT rate of 0.
IBR-121-AE The exempt entry in the VAT breakdown must not state a VAT rate.
IBR-122-AE On an out-of-scope invoice (480) or its credit note (81), every VAT category must be exempt, not subject to VAT or zero rated.
IBR-123-AE On an out-of-scope invoice (480) or its credit note (81), each line must carry exactly one VAT category.
IBR-124-AE A credit note (type 381 or 81) must not state a VAT point date.
IBR-126-AE The price details of every line must include the price base quantity and the gross price.
IBR-127-AE When the amount due is above zero, the invoice must state a payment due date. Credit notes and deemed supply transactions are excepted.
IBR-128-AE When the country of a postal address is AE, the emirate must be one of AUH, DXB, SHJ, UAQ, FUJ, AJM or RAK.
IBR-131-AE When a discount shows a base amount and a percentage, the discount amount must equal the base amount multiplied by the percentage, divided by 100.
IBR-132-AE The TRN of a party with a UAE address must be 15 digits, start with 1 and end with 03.
IBR-133-AE Every tax scheme named on the invoice must be VAT, unless the seller is identified by a TIN.
IBR-134-AE The invoice must state the seller's TRN, unless it is an out-of-scope invoice (480) or its credit note (81).
IBR-135-AE The invoice must state a buyer identifier or the buyer's TRN. This applies when the transaction is not an export, the buyer's electronic address uses scheme 0235 and that address is not a 10-digit number starting with 1.
IBR-136-AE An out-of-scope invoice (480) or its credit note (81) must state the buyer's legal registration identifier.
IBR-137-AE When the transaction type includes disclosed agent billing, the invoice must state the principal's identifier.
IBR-138-AE When the transaction type includes summary invoice, the invoice must state an invoicing period.
IBR-139-AE Every VAT category on the invoice must be one of the six allowed codes: S, E, O, AE, Z or N.
IBR-140-AE When the invoice states a VAT accounting currency, it must be AED.
IBR-141-AE When the invoice states a VAT point date, that date must be earlier than the invoice issue date.
IBR-142-AE When the transaction type includes e-commerce, the deliver-to address must include address line 1, the city and the emirate or region.
IBR-143-AE The seller's postal address must include address line 1, the city and the emirate or region.
IBR-144-AE The buyer's postal address must include address line 1, the city and the emirate or region.
IBR-146-AE When a charge shows a base amount and a percentage, the charge amount must equal the base amount multiplied by the percentage, divided by 100.
IBR-147-AE The line net amount must equal quantity times net price divided by the price base quantity, plus line charges, minus line discounts.
IBR-148-AE The seller's TIN must be 10 digits and start with 1.
IBR-149-AE When the buyer's electronic address uses scheme 0235 and does not start with 1 or 9, the invoice must state the buyer's tax identifier.
IBR-150-AE When the seller's electronic address uses scheme 0235, the invoice must state the seller's legal registration identifier.
IBR-151-AE A tax invoice (380) or credit note (381) must have at least one line whose VAT category is neither exempt nor not subject to VAT.
IBR-152-AE When the transaction type includes exports and the deliver-to country is not AE, the deliver-to address must include address line 1, the city and the region.
IBR-153-AE When the invoice currency is not AED and the VAT accounting currency is AED, the invoice must give an exchange rate that converts from the invoice currency to AED.
IBR-154-AE The invoice must state a transaction type code of exactly 8 characters, each one 0 or 1. Each position marks whether one transaction type applies.
IBR-157-AE An out-of-scope invoice (480) or its credit note (81) cannot be marked as a summary invoice, a deemed supply or a profit margin scheme transaction.
IBR-158-AE A credit note (381) must state a credit note reason code.
IBR-159-AE When the invoice currency is not AED, the invoice must state the currency exchange rate.
IBR-160-AE When the frequency of billing is "Others", the invoice must carry a note.
IBR-162-AE On a reverse charge line, the line VAT amount in AED must be zero.
IBR-163-AE An exempt line must not show a line VAT amount.
IBR-165-AE On a zero rated line, the line VAT amount in AED must be zero.
IBR-166-AE A reverse charge item must state the type of goods or services.
IBR-167-AE An exempt line must state a VAT exemption reason code.
IBR-168-AE An exempt discount on the whole invoice must carry a reason code.
IBR-169-AE An exempt charge on the whole invoice must carry a reason code.
IBR-172-AE When the seller is identified by a trade licence (TL), the invoice must name the authority that issued the licence.
IBR-173-AE For a UAE seller whose electronic address uses scheme 0235, the legal registration type must be TL (trade licence), EID (Emirates ID), PAS (passport) or CD (cabinet decision).
IBR-174-AE A reverse charge item must have a standard item identifier, and that identifier must use scheme code 0160.
IBR-175-AE When the invoice currency is not AED, the VAT accounting currency must be AED. The invoice must also show the total VAT amount in AED and the total amount with VAT in AED.
IBR-176-AE When the transaction type includes disclosed agent billing, the seller's TRN and the principal's identifier must be different.
IBR-177-AE When the transaction type includes disclosed agent billing, the invoice must state the seller's TRN or TIN.
IBR-178-AE When the seller has two tax identifiers, exactly one of them must be under the VAT scheme. The other one must use a different scheme code.
IBR-179-AE The invoice may state the buyer's TRN only once.
IBR-180-AE When the buyer's electronic address uses scheme 0235 and a buyer legal registration identifier is given, its type must also be given.
IBR-181-AE When the seller's electronic address uses scheme 0235 and a seller legal registration identifier is given, its type must also be given.
IBR-183-AE The buyer's legal registration type must be TL, CL, EID, PAS or CD. This applies when the buyer's electronic address uses scheme 0235 and does not start with 1 or 9.
IBR-184-AE When the item type is goods, the item must have an item classification code.
IBR-185-AE When the item type is services, the item must have a service accounting code.
IBR-186-AE When the item type is both goods and services, the item must have an item classification code and a service accounting code.
IBR-187-AE The item classification code and the service accounting code have a minimum number of digits. The published rule does not set that number, so no length is checked.
IBR-188-AE When an item classification code is given, it must be marked as an HS code.
IBR-189-AE When a service accounting code is given, it must be marked with the scheme SAC.
IBR-190-AE Wherever the VAT category is standard rated, the VAT rate must be 5.
IBR-191-AE The invoice must state how payment is made, using a payment means code. Credit notes and deemed supply transactions are excepted.
IBR-192-AE When the payment means is credit transfer, the invoice must state the payment account identifier.
IBR-193-AE The invoice must carry its unique identifier number.
IBR-194-AE Every line must show the line amount payable.
IBR-196-AE When the invoice includes delivery terms, it must state the Incoterms.
IBR-001 The invoice must state which specification it follows.
IBR-026 Every line must show the item's net price.
IBR-027 The net price of an item must not be negative.
IBR-028 The gross price of an item must not be negative.
IBR-029 When the invoicing period has both a start date and an end date, the end date must be on or after the start date.
IBR-030 When a line period has both a start date and an end date, the end date must be on or after the start date.
IBR-031 Every discount on the whole invoice must have an amount.
IBR-033 Every discount on the whole invoice must have a reason, given as text or as a reason code.
IBR-036 Every charge on the whole invoice must have an amount.
IBR-038 Every charge on the whole invoice must have a reason, given as text or as a reason code.
IBR-041 Every discount on a line must have an amount.
IBR-042 Every discount on a line must have a reason, given as text or as a reason code.
IBR-043 Every charge on a line must have an amount.
IBR-044 Every charge on a line must have a reason, given as text or as a reason code.
IBR-049 Every payment instruction must state the payment means code.
IBR-052 Every additional supporting document must have a reference.
IBR-053 When the invoice states a VAT accounting currency, it must show the total VAT amount in that currency.
IBR-054 Every item attribute must have both a name and a value.
IBR-055 Every preceding invoice reference must contain the number of that invoice.
IBR-056 When the seller has a tax representative, the invoice must give the representative's tax identifier.
IBR-057 Every deliver-to address must include a country code.
IBR-062 The seller's electronic address must state which identification scheme it uses.
IBR-063 The buyer's electronic address must state which identification scheme it uses.
IBR-064 An item's standard identifier must state which identification scheme it uses.
IBR-065 An item classification code must state which classification scheme it uses.
IBR-066 The invoice may contain payment card details only once.
IBR-067 The invoice may contain a payment mandate only once.
IBR-068 An identifier given as a GLN (scheme 0088) must be a valid GLN under GS1 rules.
IBR-069 An identifier given as a Norwegian organisation number (scheme 0192) must be 9 digits and pass its check digit test.
IBR-070 An identifier given as a Danish organisation number (scheme 0184) must be the letters DK followed by 8 digits.
IBR-071 A reference to the invoiced object must not carry an attachment.
IBR-072 A reference to the invoiced object must not carry a document description.
IBR-073 Every date on the invoice must be a valid date in the format YYYY-MM-DD.
IBR-074 Every attached file must state its file type (mime code).
IBR-075 Every attached file must state its file name.
IBR-076 The invoice must state its business process.
IBR-077 When a VAT accounting currency is given, it must differ from the invoice currency.
IBR-078 The invoice may reference only one invoiced object at document level.
IBR-079 The invoice must not contain empty fields.
IBR-080 The invoice must state the buyer's electronic address.
IBR-081 The invoice must state the seller's electronic address.
IBR-082 Each discount or charge must be marked clearly as one or the other, with the indicator set to true or false.
IBR-083 A price may carry a discount only. A charge at price level is not allowed.
IBR-084 The total VAT amount and the total VAT amount in the VAT accounting currency must have the same sign, both positive or both negative.
IBR-085 The start date of a line period must fall within the invoicing period.
IBR-086 The end date of a line period must fall within the invoicing period.
IBR-087 The price base quantity must be a number above zero.
IBR-088 The unit of measure of the price base quantity must be the same as the unit of the invoiced quantity.
IBR-089 A line may reference only one invoiced object.
IBR-090 The invoice may state only one project reference.
IBR-091 The amount due for payment may have no more than 2 decimal places.
IBR-092 When a line carries a despatch advice reference, the invoice must not also carry one at document level.
IBR-093 When the invoice lists a paid amount, the totals must show the total paid amount.
IBR-094 The invoice may state the contract reference only once.
IBR-095 The invoice may state the receiving advice reference only once.
IBR-096 The invoice may state the despatch advice reference only once.
IBR-097 The invoice may state the invoicing period only once.
IBR-098 The invoice may state the seller's name only once.
IBR-099 The invoice may state the seller's trading name only once.
IBR-100 The invoice may state the seller's legal registration identifier only once.
IBR-101 The invoice may state the seller's additional legal information only once.
IBR-102 The invoice may state the buyer's name only once.
IBR-103 The invoice may state the buyer's legal registration identifier only once.
IBR-104 The invoice may state the buyer's tax identifier only once.
IBR-105 When the payee is not the seller, the invoice may state the payee's identifier only once.
IBR-106 When the payee is not the seller, the invoice may state the payee's legal registration identifier only once.
IBR-107 The invoice may contain delivery information only once.
IBR-108 The delivery information may state the deliver-to party name only once.
IBR-109 A line may state the purchase order line reference only once.
IBR-110 A line may state its line period only once.
IBR-111 A line may state the item price discount only once.
IBR-112 The invoice may state the buyer's trading name only once.
IBR-113 An identifier given as a Belgian enterprise number (scheme 0208) must be 10 digits and pass its check digit test.
IBR-114 An identifier given as an Italian IPA code (scheme 0201) must be in the correct format.
IBR-115 An identifier given as an Italian tax code, Codice Fiscale (scheme 0210 or 9907), must be in the correct format.
IBR-116 An identifier given as an Italian VAT code, Partita IVA (scheme 0211 or 9906), must be in the correct format.
IBR-119 Every time on the invoice must be in the format hh:mm:ss. Fractions of a second and a time zone are optional.
IBR-120 An identifier given as an Australian Business Number (scheme 0151) must be 11 digits and pass its check digit test.
IBR-121 The total of document level discounts may have no more than 2 decimal places.
IBR-122 The total of document level charges may have no more than 2 decimal places.
IBR-123 The invoice total without VAT may have no more than 2 decimal places.
IBR-124 The total VAT amount may have no more than 2 decimal places.
IBR-125 The invoice total with VAT may have no more than 2 decimal places.
IBR-126 Every amount must be stated in the invoice currency. Amounts that belong in the VAT accounting currency are excepted.
IBR-127 An identifier given as a Swedish organisation number (scheme 0007) must be a 10-digit number.
IBR-CL-01 The document type must be 380 or 480 for an invoice, and 381 or 81 for a credit note.
IBR-CL-03 The currency of every amount must be a valid three-letter ISO 4217 currency code.
IBR-CL-04 The invoice currency must be a valid three-letter ISO 4217 currency code.
IBR-CL-05 The VAT accounting currency must be a valid three-letter ISO 4217 currency code.
IBR-CL-07 The scheme of an invoiced object identifier must be a code from the UNTDID 1153 list.
IBR-CL-10 The scheme of a party identifier must be a code from the ISO 6523 ICD list.
IBR-CL-11 The scheme of a legal registration identifier must be a code from the ISO 6523 ICD list.
IBR-CL-13 The scheme of an item classification code must be a code from the UNTDID 7143 list.
IBR-CL-14 Every country on the invoice must be a valid ISO 3166-1 country code.
IBR-CL-15 An item's country of origin must be a valid ISO 3166-1 country code.
IBR-CL-16 The payment means must be a code from the UNCL 4461 list.
IBR-CL-19 A discount reason code must come from the UNCL 5189 list.
IBR-CL-20 A charge reason code must come from the UNCL 7161 list.
IBR-CL-21 The scheme of an item standard identifier must be a code from the ISO 6523 ICD list.
IBR-CL-23 Every unit of measure must be a code from UN/ECE Recommendation 20, including the Recommendation 21 extension.
IBR-CL-24 An attached file must be one of the allowed types: PDF, PNG, JPEG, CSV, XLSX spreadsheet, ODS spreadsheet or XML.
IBR-CL-25 The scheme of an electronic address must be a code from the Peppol electronic address scheme (EAS) list.
IBR-CL-26 The scheme of a delivery location identifier must be a code from the ISO 6523 ICD list.
IBR-CO-10 The sum of line net amounts in the totals must equal the net amounts of all lines added together.
IBR-CO-11 The total of document level discounts must equal all discounts on the whole invoice added together.
IBR-CO-12 The total of document level charges must equal all charges on the whole invoice added together.
IBR-CO-13 The invoice total without VAT must equal the sum of line net amounts, minus document level discounts, plus document level charges.
IBR-CO-14 The total VAT amount must equal the VAT amounts of all VAT breakdown entries added together.
IBR-CO-15 The invoice total with VAT must equal the invoice total without VAT plus the total VAT amount.
IBR-CO-16 The amount due for payment must equal the invoice total with VAT, minus the paid amount, plus the rounding amount.
IBR-CO-19 When an invoicing period is given, it must have a start date, an end date or both. A period that gives only a frequency of billing is also accepted.
IBR-CO-20 When a line period is given, it must have a start date, an end date or both.
IBR-CO-26 The invoice must identify the seller by at least one of these: a seller identifier, a legal registration identifier or a tax identifier.
IBR-SR-05 The invoice may state its payment terms text only once.
IBR-SR-06 Each preceding invoice reference may name only one invoice.
IBR-SR-07 When a preceding invoice is referenced, the reference must give that invoice's number.
IBR-SR-16 The invoice may state the buyer identifier only once.
IBR-SR-19 When the payee is not the seller, the invoice may state the payee's name only once.
IBR-SR-22 The invoice may state the name of the seller's tax representative only once.
IBR-SR-23 The invoice may state the tax identifier of the seller's tax representative only once.
IBR-SR-27 Each payment instruction may state its payment means code only once.
IBR-SR-28 Each payment instruction may state the mandate reference only once.
IBR-SR-30 A discount may state its reason text only once.
IBR-SR-31 A charge may state its reason text only once.
IBR-SR-32 Each VAT breakdown entry may state the VAT exemption reason text only once.
IBR-SR-33 Each supporting document may have only one description.
IBR-SR-52 The invoice may state the tender or lot reference only once.
IBR-SR-53 The seller's postal address may contain only one additional address line.
IBR-SR-54 The buyer's postal address may contain only one additional address line.
IBR-SR-55 The tax representative's postal address may contain only one additional address line.
IBR-SR-56 The deliver-to address may contain only one additional address line.
IBR-SR-57 Every tax registration entry for a party must contain the tax identifier itself.
IBR-SR-58 The VAT category of an invoice line must state its category code.
IBR-SR-59 The payee's bank address may contain only one additional address line.
IBR-SR-60 The payment terms may state the payment instruction identifier only once.
IBR-SR-61 A discount or charge may state its VAT exemption reason only once.
IBR-SR-62 A line may state the despatch advice line reference only once.
IBR-SR-63 The specification identifier must not contain a wildcard character such as *.
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.