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

How to fix ibr-120 in UAE e-invoicing

What is ibr-120?

ibr-120 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 Party & address rule group. An e-invoice that fails ibr-120 is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Australian Business Number (ABN) must be stated in the correct format for for endpoints (ibt-034), (ibt-049), party identification (ibt-029), (ibt-046), (ibt-060), legal entities (ibt-030), (ibt-047), (ibt-061).
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: 

cbc:EndpointID[@schemeID = '0151'] | cac:PartyIdentification/cbc:ID[@schemeID = '0151'] | cbc:CompanyID[@schemeID = '0151']

Business terms referenced

Term ID Field Other rules
IBT-034 MUST be stated in the correct format for endpoints view →
IBT-049 Buyer electronic address view →
IBT-029 Seller identifier view →
IBT-046 Buyer identifier view →
IBT-060 Payee identifier view →
IBT-030 Seller legal registration identifier view →
IBT-047 Buyer legal registration identifier view →
IBT-061 Payee legal identifier view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron) 
matches(normalize-space(), '^[0-9]{11}$') and u:abn(normalize-space())

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Related rules

ibr-062 The Seller electronic address (ibt-034) MUST have a Scheme identifier. ibr-063 The Buyer electronic address (ibt-049) MUST have a Scheme identifier. ibr-068 GLN MUST have a valid format according to GS1 rules for endpoints (ibt-034), (ibt-049), party identi ibr-069 Norwegian organization number MUST be stated in the correct format for endpoints (ibt-034), (ibt-049 ibr-070 Danish organization number (CVR) MUST be stated in the correct format for endpoints (ibt-034), (ibt- ibr-080 The Buyer electronic address (ibt-049) MUST be provided. ibr-081 The Seller electronic address (ibt-049) MUST be provided. ibr-113 Belgian enterprise number MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), p

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.