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

How to fix ibr-079 in UAE e-invoicing

What is ibr-079?

ibr-079 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-079 is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Document MUST not contain empty elements.

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:

//*[not(*) and not(normalize-space())]

Technical test condition (Schematron)

false()

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Related rules

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 ibr-018 The Seller tax representative name (ibt-062) MUST be provided in the Invoice, if the Seller (ibg-04) ibr-066 An Invoice MUST contain maximum one Payment Card account (ibg-18). ibr-074 Binary object elements (ibt-125) MUST contain the mime code attribute (ibt-125-1).

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.