qmetrics
Fatal — invoice rejected Document structure Shared Peppol rule PINT-AE 2026.5

How to fix ibr-074 in UAE e-invoicing

What is ibr-074?

ibr-074 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 Document structure rule group. An e-invoice that fails ibr-074 is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Binary object elements (ibt-125) MUST contain the mime code attribute (ibt-125-1).
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: 

//*[ends-with(name(), 'BinaryObject')]

Business terms referenced

Term ID Field Other rules
IBT-125 Binary object elements view →
IBT-125-1 Mime code view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron) 
(@mimeCode)

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Related rules

ibr-075 Binary object elements (ibt-125) MUST contain the filename attribute (ibt-125-2). ibr-071 An invoice should not include an AdditonalDocumentReference (ibg-24) simultaneously referring an Inv ibr-cl-24 Mime code (ibt-125-1) MUST be according to subset of IANA code list. aligned-ibrp-002-ae Business process (ibt-023) MUST be in the format 'urn:peppol:bis:billing' or 'urn:peppol:bis:selfbil ibr-002 An Invoice MUST have an Invoice number (ibt-001). ibr-006 An Invoice MUST contain the Seller name (ibt-027). ibr-007 An Invoice MUST contain the Buyer name (ibt-044). ibr-017 The Payee name (ibt-059) MUST be provided in the Invoice, if the Payee (ibg-10) is different from th

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.