Fatal — invoice rejected VAT categories & rates UAE-specific rule PINT-AE 2026.5

How to fix ibr-115-ae in UAE e-invoicing

What is ibr-115-ae?

ibr-115-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 allowances and charges and belongs to the VAT categories & rates rule group. An e-invoice that fails ibr-115-ae is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Document level allowance tax category code (IBT-095) cannot be 'Standard rate additional VAT'.

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 allowances and charges of your UBL 2.1 invoice:

cac:AllowanceCharge[cbc:ChargeIndicator = false()][not(ancestor::cac:Price)]

Business terms referenced

Term ID	Field	Other rules
IBT-095	Document level allowance VAT category code	view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron)

not(cac:TaxCategory/cbc:ID = "N")

Test your invoice against ibr-115-ae now

Upload your UBL XML — we check all 302 PINT-AE rules including this one, in one second. Your file is validated in memory and never stored.

Related rules

aligned-ibrp-032 Each Document level allowance (ibg-20) MUST have a Document level allowance VAT category code (ibt-0 aligned-ibrp-057 Either both or neither Allowance base amount (ibt-093) and percentage (ibt-094) MUST be provided. ibr-131-ae Allowance amount (IBT-092, IBT-136) must equal base amount (IBT-093, IBT-137) * percentage (IBT-094, ibr-168-ae Document level allowances (IBG-20) with Document level allowance VAT category code (IBT-095) as 'Exe aligned-ibrp-ae-01-ae An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document aligned-ibrp-ae-08-ae In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse Charge', for each diff ibr-122-ae When Invoice type code (IBT-003) is 'Out of scope of VAT' or 'Credit note related to goods or servic ibr-133-ae VAT scheme code, if provided in (IBT-095-1) or (IBT-031-1) or (IBT-048-1) or (IBT-063-1) or (IBT-102

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.