Fatal — invoice rejected Party & address Shared Peppol rule PINT-AE 2026.5

How to fix ibr-108 in UAE e-invoicing

What is ibr-108?

ibr-108 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 delivery information and belongs to the Party & address rule group. An e-invoice that fails ibr-108 is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Deliver to party name (ibt-070) MUST occur maximum once.

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 delivery information of your UBL 2.1 invoice:

cac:Delivery

Business terms referenced

Term ID	Field	Other rules
IBT-070	Deliver to party name	view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron)

(count(cac:DeliveryParty/cac:PartyName/cbc:Name) <= 1)

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Related rules

ibr-008 An Invoice MUST contain the Seller postal address (ibg-05). ibr-009 The Seller postal address (ibg-05) MUST contain a Seller country code (ibt-040). ibr-010 An Invoice MUST contain the Buyer postal address (ibg-08). ibr-011 The Buyer postal address (ibg-08) MUST contain a Buyer country code (ibt-055). ibr-019 The Seller tax representative postal address (ibg-12) MUST be provided in the Invoice, if the Seller ibr-020 The Seller tax representative postal address (ibg-12) MUST contain a Tax representative country code ibr-057 Each Deliver to address (ibg-15) MUST contain a Deliver to country code (ibt-080). ibr-062 The Seller electronic address (ibt-034) MUST have a Scheme identifier.

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.