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Fatal — invoice rejected Amounts & totals UAE-specific rule PINT-AE 2026.5

How to fix ibr-104-ae in UAE e-invoicing

What is ibr-104-ae?

ibr-104-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 each invoice line and belongs to the Amounts & totals rule group. An e-invoice that fails ibr-104-ae is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

An Invoice line (IBG-25), where Line VAT Information (IBG-30) is present then Invoice line amount in AED (BTAE-10) and VAT Line amount in AED (BTAE-08) must be provided.
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 each invoice line of your UBL 2.1 invoice: 

cac:InvoiceLine | cac:CreditNoteLine

Business terms referenced

Term ID Field Other rules
IBG-25 Invoice line view →
IBG-30 Line VAT information view →
BTAE-10 Invoice line amount in AED view →
BTAE-08 VAT Line amount view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron) 
not(exists(cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) != "E"])) or (exists(cac:ItemPriceExtension/cac:TaxTotal/cbc:TaxAmount) and exists(cac:ItemPriceExtension/cbc:Amount))

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Related rules

ibr-021 Each Invoice line (ibg-25) MUST have an Invoice line identifier (ibt-126). ibr-022 Each Invoice line (ibg-25) MUST have an invoiced quantity (ibt-129).. ibr-023 An Invoice line (ibg-25) MUST have an Invoiced quantity unit of measure code (ibt-130). ibr-024 Each Invoice line (ibg-25) MUST have an Invoice line net amount (ibt-131). ibr-025 Each Invoice line (ibg-25) MUST contain the Item name (ibt-153). ibr-026 Each Invoice line (ibg-25) MUST contain the Item net price (ibt-146). ibr-027 The Item net price (ibt-146) MUST NOT be negative. ibr-028 The Item gross price (ibt-148) MUST NOT be negative.

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.