Fatal — invoice rejected References & codes Shared Peppol rule PINT-AE 2026.5

How to fix ibr-052 in UAE e-invoicing

What is ibr-052?

ibr-052 is a fatal validation rule in the UAE's Peppol PINT-AE e-invoicing specification, inherited from the shared Peppol layer. It is checked against the invoice document and belongs to the References & codes rule group. An e-invoice that fails ibr-052 is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Each Additional supporting document (ibg-24) MUST contain a Supporting document reference (ibt-122).

UAE impact: this is a fatal rule from the shared Peppol layer, enforced in the UAE 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 invoice document of your UBL 2.1 invoice:

cac:AdditionalDocumentReference

Business terms referenced

Term ID	Field	Other rules
IBG-24	Additional supporting document	view →
IBT-122	MUST contain a Supporting document reference	view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron)

(normalize-space(cbc:ID)) != ''

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Related rules

ibr-sr-33 Supporting document description (ibt-123) MUST occur maximum once ibr-071 An invoice should not include an AdditonalDocumentReference (ibg-24) simultaneously referring an Inv ibr-072 An invoice MUST not include an AdditionalDocumentReference (ibg-24) simultaneously referring an Invo aligned-ibrp-001-ae Specification identifier (ibt-024) MUST start with the value 'urn:peppol:pint:billing-1@ae-1' or 'ur aligned-ibrp-sr-12 Seller tax identifier (ibt-031) MUST occur maximum once ibr-001 An Invoice MUST have a Specification identifier (ibt-024). ibr-001-ae Credit note reason code [BTAE-03] value should be from the Reasons for credit note code list. ibr-004 An Invoice MUST have an Invoice type code (ibt-003) / A Credit note MUST have a Credit note Type cod

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.