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Fatal — invoice rejected TRN & registration UAE-specific rule PINT-AE 2026.5

How to fix ibr-012-ae in UAE e-invoicing

What is ibr-012-ae?

ibr-012-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 seller (supplier) party block and belongs to the TRN & registration rule group. An e-invoice that fails ibr-012-ae is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Passport issuing country code (BTAE-18) MUST be there when Seller legal registration identifier type (BTAE-15) is 'Passport'
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 seller (supplier) party block of your UBL 2.1 invoice: 

cac:AccountingSupplierParty/cac:Party

Business terms referenced

Term ID Field Other rules
BTAE-18 Passport issuing country code view →
BTAE-15 Seller legal registration identifier type view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron) 
not(cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyID) or not(cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyID = "PAS") or (cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyID="PAS" and cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyName  and matches(cac:PartyLegalEntity/cbc:CompanyID/@schemeAgencyName, "^(AF|AX|AL|DZ|AS|AD|AO|AI|AQ|AG|AR|AM|AW|AU|AT|AZ|BS|BH|BD|BB|BY|BE|BZ|BJ|BM|BT|BO|BQ|BA|BW|BV|BR|IO|BN|BG|BF|BI|CV|KH|CM|CA|KY|CF|TD|CL|CN|CX|CC|CO|KM|CG|CD|CK|CR|CI|HR|CU|CW|CY|CZ|DK|DJ|DM|DO|EC|EG|SV|GQ|ER|EE|SZ|ET|FK|FO|FJ|FI|FR|GF|PF|TF|GA|GM|GE|DE|GH|GI|GR|GL|GD|GP|GU|GT|GG|GN|GW|GY|HT|HM|VA|HN|HK|HU|IS|IN|ID|IR|IQ|IE|IM|IL|IT|JM|JP|JE|JO|KZ|KE|KI|KP|KR|KW|KG|LA|LV|LB|LS|LR|LY|LI|LT|LU|MO|MG|MW|MY|MV|ML|MT|MH|MQ|MR|MU|YT|MX|FM|MD|MC|MN|ME|MS|MA|MZ|MM|NA|NR|NP|NL|NC|NZ|NI|NE|NG|NU|NF|MP|NO|OM|PK|PW|PS|PA|PG|PY|PE|PH|PN|PL|PT|PR|QA|MK|RO|RU|RW|RE|BL|SH|KN|LC|MF|PM|VC|WS|SM|ST|SA|SN|RS|SC|SL|SG|SX|SK|SI|SB|SO|ZA|GS|SS|ES|LK|SD|SR|SJ|SE|CH|SY|TW|TJ|TZ|TH|TL|TG|TK|TO|TT|TN|TR|TM|TC|TV|UG|UA|AE|GB|US|UM|UY|UZ|VU|VE|VN|VG|VI|WF|EH|YE|ZM|ZW)$"))

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Related rules

ibr-081 The Seller electronic address (ibt-049) MUST be provided. ibr-150-ae The Seller legal registration identifier (IBT-030) MUST be provided when the scheme identifier (IBT- ibr-172-ae Authority name (BTAE-12) MUST be there when the value in Seller legal registration identifier type ( ibr-173-ae The value in Seller legal registration identifier type [BTAE-15] scheme identifier [IBT-030-1] shoul ibr-177-ae Either Seller tax registration identifier (IBT-032) or Seller VAT identifier (IBT-031) MUST be provi ibr-178-ae Tax scheme code, if provided in (IBT-031-1) shall not be 'VAT' when Seller tax registration identifi ibr-181-ae When scheme identifier (IBT-034-1) is '0235' and Seller legal registration identifier (ibt-030) is p ibr-co-26 In order for the buyer to automatically identify a supplier, the Seller identifier (ibt-029), the Se

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.