Fatal — invoice rejected VAT categories & rates UAE-specific rule PINT-AE 2026.5

How to fix aligned-ibrp-046 in UAE e-invoicing

What is aligned-ibrp-046?

aligned-ibrp-046 is a fatal validation rule in the UAE's Peppol PINT-AE e-invoicing specification — one of the UAE-specific rules. It is checked against the VAT breakdown and belongs to the VAT categories & rates rule group. An e-invoice that fails aligned-ibrp-046 is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Each VAT breakdown (ibg-23) MUST have a VAT category tax amount (ibt-117).

UAE impact: this is a fatal rule specific to the UAE PINT-AE profile — an invoice failing it is rejected at the Accredited Service Provider gateway before it ever reaches the FTA. A rejected invoice means resubmission delays, and late transmission risks the AED 100-per-invoice penalty under Cabinet Decision No. 106 of 2025.

Where it applies

This rule is checked against the VAT breakdown of your UBL 2.1 invoice:

cac:TaxSubtotal

Business terms referenced

Term ID	Field	Other rules
IBG-23	VAT breakdown	view →
IBT-117	VAT category tax amount	view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron)

exists(cbc:TaxAmount)

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Related rules

aligned-ibrp-045 Each VAT breakdown (ibg-23) MUST have a VAT category taxable amount (ibt-116). aligned-ibrp-047 Each VAT breakdown (ibg-23) MUST be defined through a VAT category code (ibt-118). aligned-ibrp-048 Each VAT breakdown (ibg-23) MUST have a VAT category rate (ibt-119), except if the Invoice is not su ibr-119-ae Each VAT breakdown (IBG-23) shall have a VAT category rate (IBT-119), except if the Invoice is not s aligned-ibrp-ae-01-ae An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document aligned-ibrp-ae-08-ae In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse Charge', for each diff aligned-ibrp-ae-09-ae In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse charge', VAT category aligned-ibrp-e-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document

Rule text sourced from the official OpenPeppol PINT-AE validation artifacts (version 2026.5), refreshed weekly. Explanations are qmetrics' own guidance, not official FTA/MoF text.