Fatal — invoice rejected
VAT categories & rates
UAE-specific rule
PINT-AE 2026.5
How to fix aligned-ibrp-ae-08-ae in UAE e-invoicing
What is aligned-ibrp-ae-08-ae?
aligned-ibrp-ae-08-ae 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 totals and belongs to the VAT categories & rates rule group. An e-invoice that fails aligned-ibrp-ae-08-ae is rejected by the Accredited Service Provider gateway before it reaches the FTA.
What the official rule says
In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse Charge', for each different value of VAT category rate (IBT-119) the VAT category taxable amount (IBT-116) shall equal the sum of Invoice line net amounts (IBT-131) plus the sum of Document level charge amounts (IBT-99) minus the sum of Document level allowance amounts (IBT-92) where the VAT category code (IBT-151, IBT-102, IBT-095) is 'Reverse Charge' and the VAT rate (IBT-152, IBT-103, IBT-096) equals the VAT category rate (IBT-119).
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 totals of your UBL 2.1 invoice:
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Business terms referenced
| Term ID | Field | Other rules |
|---|---|---|
| IBG-23 | VAT breakdown | view → |
| IBT-118 | VAT category code | view → |
| IBT-119 | VAT category rate | view → |
| IBT-116 | VAT category taxable amount | view → |
| IBT-131 | Invoice line net amount | view → |
| IBT-99 | Document level charge amounts | view → |
| IBT-92 | Document level allowance amounts | view → |
| IBT-151 | Invoiced item VAT category code | view → |
| IBT-102 | Document level charge VAT category code | view → |
| IBT-095 | Document level allowance VAT category code | view → |
| IBT-152 | Invoiced item VAT rate | view → |
| IBT-103 | Document level charge VAT rate | view → |
| IBT-096 | Document level allowance VAT rate | view → |
Field names are derived automatically from the official rule corpus.
Technical test condition (Schematron)
(exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)))))
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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.