Reference
UAE e-invoicing rules, fields and code lists.
All 302 validation rules of PINT AE explained in plain language, the business terms of an e-invoice and every code list, in one searchable place. Built from the data Alya Books itself validates with, so it cannot drift from the product.
- ALIGNED-IBRP-001-AEBuilt in
The invoice must declare that it follows the UAE Peppol PINT specification, for either billing or self-billing.
To fix: Set the specification identifier to the UAE PINT billing or self-billing value.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-001-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-002-AEBuilt in
The invoice must state its business process, and it must be the Peppol billing or self-billing process.
To fix: Set the business process to the Peppol billing or self-billing value.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-002-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-004Built in
When a line shows a gross price, the net price must equal the gross price minus the price discount.
To fix: Correct the net price, gross price or price discount so that net price equals gross price minus discount.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-004.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-032Built in
Every discount on the whole invoice must have a VAT category.
To fix: Give each document level discount a VAT category.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-032.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-037Built in
Every charge on the whole invoice must have a VAT category.
To fix: Give each document level charge a VAT category.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-037.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-045Built in
Each entry in the VAT breakdown must show the taxable amount for its category.
To fix: Add the taxable amount to every VAT breakdown entry.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-045.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-046Built in
Each entry in the VAT breakdown must show the VAT amount for its category.
To fix: Add the VAT amount to every VAT breakdown entry.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-046.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-047Built in
Each entry in the VAT breakdown must name its VAT category.
To fix: Add the VAT category to every VAT breakdown entry.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-047.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-048Built in
Each entry in the VAT breakdown must show a VAT rate, unless its category is exempt or not subject to VAT.
To fix: Add the VAT rate to every VAT breakdown entry that is not exempt and not out of scope.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-048.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-057Checked before submission
A discount on the whole invoice must show both its base amount and its percentage, or neither of them.
To fix: Give both the base amount and the percentage for the discount, or remove both.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-057.
Alya Books checks this before you submit and tells you what to fix.
- ALIGNED-IBRP-058Checked before submission
A charge must show both its base amount and its percentage, or neither of them.
To fix: Give both the base amount and the percentage for the charge, or remove both.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-058.
Alya Books checks this before you submit and tells you what to fix.
- ALIGNED-IBRP-AE-01-AEBuilt in
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.
To fix: Add a reverse charge entry to the VAT breakdown.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-AE-01-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-AE-05-AEBuilt in
A reverse charge line must state a VAT rate.
To fix: Enter the VAT rate on every reverse charge line.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-AE-05-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-AE-06Built in
A reverse charge discount on the whole invoice must have a VAT rate of zero.
To fix: Set the VAT rate of the reverse charge document level discount to 0.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-AE-06.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-AE-07Built in
A reverse charge charge on the whole invoice must have a VAT rate of zero.
To fix: Set the VAT rate of the reverse charge document level charge to 0.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-AE-07.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-AE-08-AEBuilt in
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.
To fix: Correct the reverse charge taxable amount so it matches the lines, charges and discounts in that category.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-AE-08-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-AE-09-AEBuilt in
The VAT amount for the reverse charge category in the VAT breakdown must be zero.
To fix: Set the VAT amount of the reverse charge entry in the VAT breakdown to 0.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-AE-09-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-E-01Built in
If any line, document level discount or document level charge is exempt, the VAT breakdown must contain exactly one exempt entry.
To fix: Keep exactly one exempt entry in the VAT breakdown.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-E-01.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-E-05Built in
An exempt line must not state a VAT rate.
To fix: Remove the VAT rate from every exempt line.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-E-05.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-E-06Built in
An exempt discount on the whole invoice must have a VAT rate of zero.
To fix: Set the VAT rate of the exempt document level discount to 0.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-E-06.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-E-07Built in
An exempt charge on the whole invoice must have a VAT rate of zero.
To fix: Set the VAT rate of the exempt document level charge to 0.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-E-07.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-E-08Built in
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.
To fix: Correct the exempt taxable amount so it matches the lines, charges and discounts in that category.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-E-08.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-E-09Built in
The VAT amount for the exempt category in the VAT breakdown must be zero.
To fix: Set the VAT amount of the exempt entry in the VAT breakdown to 0.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-E-09.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-O-01Built in
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.
To fix: Keep exactly one "not subject to VAT" entry in the VAT breakdown.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-O-01.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-O-05Built in
A line that is not subject to VAT must not state a VAT rate.
To fix: Remove the VAT rate from every line that is not subject to VAT.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-O-05.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-O-06Built in
A discount on the whole invoice that is not subject to VAT must not state a VAT rate.
To fix: Remove the VAT rate from the document level discount that is not subject to VAT.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-O-06.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-O-07Built in
A charge on the whole invoice that is not subject to VAT must not state a VAT rate.
To fix: Remove the VAT rate from the document level charge that is not subject to VAT.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-O-07.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-O-08Built in
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.
To fix: Correct the "not subject to VAT" taxable amount so it matches the lines, charges and discounts in that category.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-O-08.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-O-09Built in
The VAT amount for the "not subject to VAT" category in the VAT breakdown must be zero.
To fix: Set the VAT amount of the "not subject to VAT" entry in the VAT breakdown to 0.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-O-09.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-O-11-AEBuilt in
The "not subject to VAT" entry in the VAT breakdown must not state a VAT rate.
To fix: Remove the VAT rate from the "not subject to VAT" entry in the VAT breakdown.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-O-11-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-S-01Built in
If any line, document level discount or document level charge is standard rated, the VAT breakdown must contain at least one standard rated entry.
To fix: Add a standard rated entry to the VAT breakdown.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-S-01.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-S-05Built in
A standard rated line must have a VAT rate greater than zero.
To fix: Enter a VAT rate above 0 on every standard rated line.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-S-05.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-S-06Built in
A standard rated discount on the whole invoice must have a VAT rate greater than zero.
To fix: Enter a VAT rate above 0 on the standard rated document level discount.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-S-06.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-S-07Built in
A standard rated charge on the whole invoice must have a VAT rate greater than zero.
To fix: Enter a VAT rate above 0 on the standard rated document level charge.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-S-07.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-S-08Built in
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.
To fix: Correct the standard rated taxable amount so it matches the lines, charges and discounts at that rate.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-S-08.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-S-09Built in
For the standard rated category, the VAT amount in the VAT breakdown must equal the taxable amount multiplied by the VAT rate.
To fix: Correct the standard rated VAT amount so it equals the taxable amount times the rate.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-S-09.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-S-10Built in
A standard rated entry in the VAT breakdown must not carry a VAT exemption reason or exemption reason code.
To fix: Remove the exemption reason and its code from the standard rated VAT breakdown entry.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-S-10.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-SR-12Built in
The invoice may state the seller's TRN only once.
To fix: Give a single TRN for the seller.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-SR-12.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-Z-01Built in
If any line, document level discount or document level charge is zero rated, the VAT breakdown must contain exactly one zero rated entry.
To fix: Keep exactly one zero rated entry in the VAT breakdown.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-Z-01.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-Z-05Built in
A zero rated line must have a VAT rate of zero.
To fix: Set the VAT rate of every zero rated line to 0.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-Z-05.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-Z-06Built in
A zero rated discount on the whole invoice must have a VAT rate of zero.
To fix: Set the VAT rate of the zero rated document level discount to 0.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-Z-06.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-Z-07Built in
A zero rated charge on the whole invoice must have a VAT rate of zero.
To fix: Set the VAT rate of the zero rated document level charge to 0.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-Z-07.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-Z-08Built in
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.
To fix: Correct the zero rated taxable amount so it matches the lines, charges and discounts in that category.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-Z-08.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- ALIGNED-IBRP-Z-09Built in
The VAT amount for the zero rated category in the VAT breakdown must be zero.
To fix: Set the VAT amount of the zero rated entry in the VAT breakdown to 0.
The official wording is in the PINT AE specification under rule ALIGNED-IBRP-Z-09.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-001-AEChecked before submission
The credit note reason code must come from the official list of reasons for a credit note.
To fix: Choose a credit note reason code from the official list.
The official wording is in the PINT AE specification under rule IBR-001-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-002-AEChecked before submission
The currency exchange rate must be a plain number with no more than 6 decimal places.
To fix: Round the exchange rate to 6 decimal places or fewer.
The official wording is in the PINT AE specification under rule IBR-002-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-005-AEChecked before submission
The frequency of billing must be a code from the official frequency of billing list.
To fix: Choose the frequency of billing from the official list.
The official wording is in the PINT AE specification under rule IBR-005-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-006-AEBuilt in
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.
To fix: Choose the type of goods or services from the official reverse charge list.
The official wording is in the PINT AE specification under rule IBR-006-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-007-AEChecked before submission
When the transaction type includes free trade zone, the invoice must state the beneficiary's identifier.
To fix: Add the beneficiary ID, or clear the free trade zone flag in the transaction type.
The official wording is in the PINT AE specification under rule IBR-007-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-010-AEChecked before submission
When the buyer is identified by a passport, the invoice must state the country that issued the passport.
To fix: Add the passport issuing country code for the buyer.
The official wording is in the PINT AE specification under rule IBR-010-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-011-AEBuilt in
The buyer's passport issuing country must be a valid ISO 3166-1 country code.
To fix: Use a valid ISO 3166-1 country code for the buyer's passport issuing country.
The official wording is in the PINT AE specification under rule IBR-011-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-012-AEChecked before submission
When the seller is identified by a passport, the invoice must state the country that issued the passport.
To fix: Add the passport issuing country code for the seller.
The official wording is in the PINT AE specification under rule IBR-012-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-013-AEChecked before submission
The seller's passport issuing country must be a valid ISO 3166-1 country code.
To fix: Use a valid ISO 3166-1 country code for the seller's passport issuing country.
The official wording is in the PINT AE specification under rule IBR-013-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-055-AEChecked before submission
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.
To fix: Add the preceding invoice reference to the credit note, or leave it out only when the reason code is VD.
The official wording is in the PINT AE specification under rule IBR-055-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-101-AEChecked before submission
When the buyer is identified by a trade licence (TL), the invoice must name the authority that issued the licence.
To fix: Add the issuing authority name for the buyer's trade licence.
The official wording is in the PINT AE specification under rule IBR-101-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-102-AEBuilt in
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.
To fix: Correct the profit margin scheme taxable amount so it matches the sum of those lines.
The official wording is in the PINT AE specification under rule IBR-102-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-103-AEChecked before submission
When a line is under reverse charge, the invoice must state the buyer's TRN.
To fix: Add the buyer's TRN.
The official wording is in the PINT AE specification under rule IBR-103-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-104-AEBuilt in
Every line with a VAT category other than exempt must show the line amount in AED and the line VAT amount in AED.
To fix: Add the line amount in AED and the VAT amount in AED to each such line.
The official wording is in the PINT AE specification under rule IBR-104-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-105-AEBuilt in
If any line falls under the profit margin scheme, the VAT breakdown must contain exactly one profit margin scheme entry.
To fix: Keep exactly one profit margin scheme entry in the VAT breakdown.
The official wording is in the PINT AE specification under rule IBR-105-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-108-AEBuilt in
The VAT amount for the profit margin scheme category in the VAT breakdown must be zero.
To fix: Set the VAT amount of the profit margin scheme entry in the VAT breakdown to 0.
The official wording is in the PINT AE specification under rule IBR-108-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-111-AEChecked before submission
A profit margin scheme line must not have a VAT rate of zero.
To fix: Enter a VAT rate other than 0 on every profit margin scheme line.
The official wording is in the PINT AE specification under rule IBR-111-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-114-AEChecked before submission
A charge on the whole invoice cannot use the profit margin scheme VAT category.
To fix: Choose a different VAT category for the document level charge.
The official wording is in the PINT AE specification under rule IBR-114-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-115-AEBuilt in
A discount on the whole invoice cannot use the profit margin scheme VAT category.
To fix: Choose a different VAT category for the document level discount.
The official wording is in the PINT AE specification under rule IBR-115-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-116-AEChecked before submission
When the transaction type includes the profit margin scheme, every VAT category on the invoice must be the profit margin scheme category.
To fix: Set every VAT category to the profit margin scheme category, or clear the profit margin scheme flag in the transaction type.
The official wording is in the PINT AE specification under rule IBR-116-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-119-AEBuilt in
Each VAT breakdown entry must show a VAT rate. Entries that are exempt or not subject to VAT must show no rate.
To fix: Add the VAT rate to each VAT breakdown entry, and remove it from exempt and out-of-scope entries.
The official wording is in the PINT AE specification under rule IBR-119-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-120-AEBuilt in
The zero rated entry in the VAT breakdown must have a VAT rate of 0.
To fix: Set the VAT rate of the zero rated VAT breakdown entry to 0.
The official wording is in the PINT AE specification under rule IBR-120-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-121-AEBuilt in
The exempt entry in the VAT breakdown must not state a VAT rate.
To fix: Remove the VAT rate from the exempt VAT breakdown entry.
The official wording is in the PINT AE specification under rule IBR-121-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-122-AEChecked before submission
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.
To fix: Change every VAT category on the document to exempt, not subject to VAT or zero rated.
The official wording is in the PINT AE specification under rule IBR-122-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-123-AEBuilt in
On an out-of-scope invoice (480) or its credit note (81), each line must carry exactly one VAT category.
To fix: Give every line exactly one VAT category.
The official wording is in the PINT AE specification under rule IBR-123-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-124-AEChecked before submission
A credit note (type 381 or 81) must not state a VAT point date.
To fix: Remove the VAT point date from the credit note.
The official wording is in the PINT AE specification under rule IBR-124-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-125-AEBuilt in
Every item must have a description.
To fix: Add a description to each item.
The official wording is in the PINT AE specification under rule IBR-125-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-126-AEBuilt in
The price details of every line must include the price base quantity and the gross price.
To fix: Add the price base quantity and the gross price to each line.
The official wording is in the PINT AE specification under rule IBR-126-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-127-AEChecked before submission
When the amount due is above zero, the invoice must state a payment due date. Credit notes and deemed supply transactions are excepted.
To fix: Add the payment due date.
The official wording is in the PINT AE specification under rule IBR-127-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-128-AEChecked before submission
When the country of a postal address is AE, the emirate must be one of AUH, DXB, SHJ, UAQ, FUJ, AJM or RAK.
To fix: Enter one of the seven emirate codes for every UAE address.
The official wording is in the PINT AE specification under rule IBR-128-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-131-AEChecked before submission
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.
To fix: Correct the discount amount, base amount or percentage so the calculation agrees.
The official wording is in the PINT AE specification under rule IBR-131-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-132-AEChecked before submission
The TRN of a party with a UAE address must be 15 digits, start with 1 and end with 03.
To fix: Enter a 15-digit TRN that starts with 1 and ends with 03.
The official wording is in the PINT AE specification under rule IBR-132-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-133-AEBuilt in
Every tax scheme named on the invoice must be VAT, unless the seller is identified by a TIN.
To fix: Set the tax scheme to VAT wherever it appears.
The official wording is in the PINT AE specification under rule IBR-133-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-134-AEChecked before submission
The invoice must state the seller's TRN, unless it is an out-of-scope invoice (480) or its credit note (81).
To fix: Add the seller's TRN.
The official wording is in the PINT AE specification under rule IBR-134-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-135-AEChecked before submission
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.
To fix: Add a buyer identifier or the buyer's TRN.
The official wording is in the PINT AE specification under rule IBR-135-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-136-AEChecked before submission
An out-of-scope invoice (480) or its credit note (81) must state the buyer's legal registration identifier.
To fix: Add the buyer's legal registration identifier.
The official wording is in the PINT AE specification under rule IBR-136-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-137-AEChecked before submission
When the transaction type includes disclosed agent billing, the invoice must state the principal's identifier.
To fix: Add the principal ID, or clear the disclosed agent billing flag in the transaction type.
The official wording is in the PINT AE specification under rule IBR-137-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-138-AEChecked before submission
When the transaction type includes summary invoice, the invoice must state an invoicing period.
To fix: Add the invoicing period, or clear the summary invoice flag in the transaction type.
The official wording is in the PINT AE specification under rule IBR-138-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-139-AEBuilt in
Every VAT category on the invoice must be one of the six allowed codes: S, E, O, AE, Z or N.
To fix: Use only the VAT category codes S, E, O, AE, Z or N.
The official wording is in the PINT AE specification under rule IBR-139-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-140-AEChecked before submission
When the invoice states a VAT accounting currency, it must be AED.
To fix: Set the VAT accounting currency to AED.
The official wording is in the PINT AE specification under rule IBR-140-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-141-AEChecked before submission
When the invoice states a VAT point date, that date must be earlier than the invoice issue date.
To fix: Enter a VAT point date before the issue date, or remove it.
The official wording is in the PINT AE specification under rule IBR-141-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-142-AEChecked before submission
When the transaction type includes e-commerce, the deliver-to address must include address line 1, the city and the emirate or region.
To fix: Complete the deliver-to address with address line 1, city and emirate or region.
The official wording is in the PINT AE specification under rule IBR-142-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-143-AEBuilt in
The seller's postal address must include address line 1, the city and the emirate or region.
To fix: Complete the seller's address with address line 1, city and emirate or region.
The official wording is in the PINT AE specification under rule IBR-143-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-144-AEChecked before submission
The buyer's postal address must include address line 1, the city and the emirate or region.
To fix: Complete the buyer's address with address line 1, city and emirate or region.
The official wording is in the PINT AE specification under rule IBR-144-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-145-AEBuilt in
Every line must have a VAT category.
To fix: Give each line a VAT category.
The official wording is in the PINT AE specification under rule IBR-145-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-146-AEChecked before submission
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.
To fix: Correct the charge amount, base amount or percentage so the calculation agrees.
The official wording is in the PINT AE specification under rule IBR-146-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-147-AEChecked before submission
The line net amount must equal quantity times net price divided by the price base quantity, plus line charges, minus line discounts.
To fix: Correct the line net amount so it matches the quantity, price, charges and discounts on that line.
The official wording is in the PINT AE specification under rule IBR-147-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-148-AEChecked before submission
The seller's TIN must be 10 digits and start with 1.
To fix: Enter a 10-digit TIN that starts with 1.
The official wording is in the PINT AE specification under rule IBR-148-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-149-AEBuilt in
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.
To fix: Add the buyer's tax identifier.
The official wording is in the PINT AE specification under rule IBR-149-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-150-AEChecked before submission
When the seller's electronic address uses scheme 0235, the invoice must state the seller's legal registration identifier.
To fix: Add the seller's legal registration identifier.
The official wording is in the PINT AE specification under rule IBR-150-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-151-AEChecked before submission
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.
To fix: Include at least one line with another VAT category, or issue the document as an out-of-scope invoice or its credit note.
The official wording is in the PINT AE specification under rule IBR-151-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-152-AEChecked before submission
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.
To fix: Complete the deliver-to address with address line 1, city and region.
The official wording is in the PINT AE specification under rule IBR-152-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-153-AEBuilt in
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.
To fix: Add the exchange rate with the invoice currency as the source and AED as the target.
The official wording is in the PINT AE specification under rule IBR-153-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-154-AEChecked before submission
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.
To fix: Enter an 8-character transaction type code made only of 0 and 1.
The official wording is in the PINT AE specification under rule IBR-154-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-157-AEChecked before submission
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.
To fix: Clear the summary invoice, deemed supply and profit margin scheme flags in the transaction type.
The official wording is in the PINT AE specification under rule IBR-157-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-158-AEChecked before submission
A credit note (381) must state a credit note reason code.
To fix: Add the credit note reason code.
The official wording is in the PINT AE specification under rule IBR-158-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-159-AEChecked before submission
When the invoice currency is not AED, the invoice must state the currency exchange rate.
To fix: Add the currency exchange rate.
The official wording is in the PINT AE specification under rule IBR-159-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-160-AEChecked before submission
When the frequency of billing is "Others", the invoice must carry a note.
To fix: Add an invoice note that describes the billing frequency.
The official wording is in the PINT AE specification under rule IBR-160-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-162-AEBuilt in
On a reverse charge line, the line VAT amount in AED must be zero.
To fix: Set the line VAT amount to 0 on every reverse charge line.
The official wording is in the PINT AE specification under rule IBR-162-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-163-AEBuilt in
An exempt line must not show a line VAT amount.
To fix: Remove the line VAT amount from every exempt line.
The official wording is in the PINT AE specification under rule IBR-163-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-165-AEBuilt in
On a zero rated line, the line VAT amount in AED must be zero.
To fix: Set the line VAT amount to 0 on every zero rated line.
The official wording is in the PINT AE specification under rule IBR-165-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-166-AEChecked before submission
A reverse charge item must state the type of goods or services.
To fix: Add the type of goods or services to every reverse charge item.
The official wording is in the PINT AE specification under rule IBR-166-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-167-AEChecked before submission
An exempt line must state a VAT exemption reason code.
To fix: Add the VAT exemption reason code to every exempt line.
The official wording is in the PINT AE specification under rule IBR-167-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-168-AEChecked before submission
An exempt discount on the whole invoice must carry a reason code.
To fix: Add the reason code to the exempt document level discount.
The official wording is in the PINT AE specification under rule IBR-168-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-169-AEChecked before submission
An exempt charge on the whole invoice must carry a reason code.
To fix: Add the reason code to the exempt document level charge.
The official wording is in the PINT AE specification under rule IBR-169-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-172-AEChecked before submission
When the seller is identified by a trade licence (TL), the invoice must name the authority that issued the licence.
To fix: Add the issuing authority name for the seller's trade licence.
The official wording is in the PINT AE specification under rule IBR-172-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-173-AEBuilt in
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).
To fix: Set the seller's legal registration type to TL, EID, PAS or CD.
The official wording is in the PINT AE specification under rule IBR-173-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-174-AEChecked before submission
A reverse charge item must have a standard item identifier, and that identifier must use scheme code 0160.
To fix: Add a standard item identifier with scheme code 0160 to every reverse charge item.
The official wording is in the PINT AE specification under rule IBR-174-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-175-AEBuilt in
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.
To fix: Set the VAT accounting currency to AED and add the total VAT and the total with VAT in AED.
The official wording is in the PINT AE specification under rule IBR-175-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-176-AEChecked before submission
When the transaction type includes disclosed agent billing, the seller's TRN and the principal's identifier must be different.
To fix: Enter a principal ID that differs from the seller's TRN.
The official wording is in the PINT AE specification under rule IBR-176-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-177-AEBuilt in
When the transaction type includes disclosed agent billing, the invoice must state the seller's TRN or TIN.
To fix: Add the seller's TRN or TIN.
The official wording is in the PINT AE specification under rule IBR-177-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-178-AEBuilt in
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.
To fix: Label only the seller's TRN with the VAT scheme and give the second identifier another scheme code.
The official wording is in the PINT AE specification under rule IBR-178-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-179-AEBuilt in
The invoice may state the buyer's TRN only once.
To fix: Give a single TRN for the buyer.
The official wording is in the PINT AE specification under rule IBR-179-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-180-AEBuilt in
When the buyer's electronic address uses scheme 0235 and a buyer legal registration identifier is given, its type must also be given.
To fix: Add the buyer's legal registration type.
The official wording is in the PINT AE specification under rule IBR-180-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-181-AEBuilt in
When the seller's electronic address uses scheme 0235 and a seller legal registration identifier is given, its type must also be given.
To fix: Add the seller's legal registration type.
The official wording is in the PINT AE specification under rule IBR-181-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-183-AEChecked before submission
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.
To fix: Set the buyer's legal registration type to one of the allowed codes.
The official wording is in the PINT AE specification under rule IBR-183-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-184-AEChecked before submission
When the item type is goods, the item must have an item classification code.
To fix: Add the item classification code to every goods item.
The official wording is in the PINT AE specification under rule IBR-184-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-185-AEChecked before submission
When the item type is services, the item must have a service accounting code.
To fix: Add the service accounting code to every services item.
The official wording is in the PINT AE specification under rule IBR-185-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-186-AEChecked before submission
When the item type is both goods and services, the item must have an item classification code and a service accounting code.
To fix: Add both the item classification code and the service accounting code to the item.
The official wording is in the PINT AE specification under rule IBR-186-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-187-AEBuilt in
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.
To fix: Enter the item classification code and the service accounting code in full.
The official wording is in the PINT AE specification under rule IBR-187-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-188-AEBuilt in
When an item classification code is given, it must be marked as an HS code.
To fix: Set the scheme of the item classification code to HS.
The official wording is in the PINT AE specification under rule IBR-188-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-189-AEBuilt in
When a service accounting code is given, it must be marked with the scheme SAC.
To fix: Set the scheme of the service accounting code to SAC.
The official wording is in the PINT AE specification under rule IBR-189-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-190-AEChecked before submission
Wherever the VAT category is standard rated, the VAT rate must be 5.
To fix: Set the VAT rate to 5 for every standard rated amount.
The official wording is in the PINT AE specification under rule IBR-190-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-191-AEChecked before submission
The invoice must state how payment is made, using a payment means code. Credit notes and deemed supply transactions are excepted.
To fix: Add the payment means code.
The official wording is in the PINT AE specification under rule IBR-191-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-192-AEChecked before submission
When the payment means is credit transfer, the invoice must state the payment account identifier.
To fix: Add the account identifier that receives the transfer.
The official wording is in the PINT AE specification under rule IBR-192-AE.
Alya Books checks this before you submit and tells you what to fix.
- IBR-193-AEBuilt in
The invoice must carry its unique identifier number.
To fix: Add the unique identifier number to the invoice.
The official wording is in the PINT AE specification under rule IBR-193-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-194-AEBuilt in
Every line must show the line amount payable.
To fix: Add the amount payable to each line.
The official wording is in the PINT AE specification under rule IBR-194-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-196-AEBuilt in
When the invoice includes delivery terms, it must state the Incoterms.
To fix: Add the Incoterms to the delivery terms.
The official wording is in the PINT AE specification under rule IBR-196-AE.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-001Built in
The invoice must state which specification it follows.
To fix: Add the specification identifier.
The official wording is in the PINT AE specification under rule IBR-001.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-002Built in
The invoice must have an invoice number.
To fix: Add the invoice number.
The official wording is in the PINT AE specification under rule IBR-002.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-003Built in
The invoice must have an issue date.
To fix: Add the issue date.
The official wording is in the PINT AE specification under rule IBR-003.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-004Built in
The document must state its type code, as an invoice or as a credit note.
To fix: Add the invoice or credit note type code.
The official wording is in the PINT AE specification under rule IBR-004.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-005Built in
The invoice must state its currency.
To fix: Add the invoice currency code.
The official wording is in the PINT AE specification under rule IBR-005.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-006Built in
The invoice must show the seller's name.
To fix: Add the seller's name.
The official wording is in the PINT AE specification under rule IBR-006.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-007Built in
The invoice must show the buyer's name.
To fix: Add the buyer's name.
The official wording is in the PINT AE specification under rule IBR-007.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-008Built in
The invoice must show the seller's postal address.
To fix: Add the seller's postal address.
The official wording is in the PINT AE specification under rule IBR-008.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-009Built in
The seller's postal address must include a country code.
To fix: Add the country code to the seller's address.
The official wording is in the PINT AE specification under rule IBR-009.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-010Built in
The invoice must show the buyer's postal address.
To fix: Add the buyer's postal address.
The official wording is in the PINT AE specification under rule IBR-010.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-011Built in
The buyer's postal address must include a country code.
To fix: Add the country code to the buyer's address.
The official wording is in the PINT AE specification under rule IBR-011.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-012Built in
The invoice totals must show the sum of the line net amounts.
To fix: Add the sum of line net amounts to the totals.
The official wording is in the PINT AE specification under rule IBR-012.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-013Built in
The invoice totals must show the total amount without VAT.
To fix: Add the invoice total without VAT.
The official wording is in the PINT AE specification under rule IBR-013.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-014Built in
The invoice totals must show the total amount with VAT.
To fix: Add the invoice total with VAT.
The official wording is in the PINT AE specification under rule IBR-014.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-015Built in
The invoice totals must show the amount due for payment.
To fix: Add the amount due for payment.
The official wording is in the PINT AE specification under rule IBR-015.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-016Built in
The invoice must have at least one line.
To fix: Add at least one invoice line.
The official wording is in the PINT AE specification under rule IBR-016.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-017Built in
When a payee is stated, the invoice must give the payee's name. The payee must be a different party from the seller.
To fix: Add the payee's name, or remove the payee when the seller receives the payment.
The official wording is in the PINT AE specification under rule IBR-017.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
- IBR-018Built in
When the seller has a tax representative, the invoice must give the representative's name.
To fix: Add the name of the seller's tax representative.
The official wording is in the PINT AE specification under rule IBR-018.
Alya Books builds the XML so this holds; the official rule files confirm it on our sample documents.
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Explanations are Alya Books's own, written against PINT AE specification (OpenPeppol) 1.0.4 and PINT AE Schematron (OpenPeppol) 2026.5. The specification itself is published and owned by OpenPeppol; read the official wording there. This page is a reading aid and not legal or tax advice.
Let the software apply the rules.
Alya Books checks every invoice against these rules before it reaches the service provider.
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