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

How to fix ibr-138-ae in UAE e-invoicing

What is ibr-138-ae?

ibr-138-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 the invoice document and belongs to the Amounts & totals rule group. An e-invoice that fails ibr-138-ae is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Invoicing period [IBG-14] is MUST, where Invoice transaction type code [BTAE-02] is XXX1XXXX (Summary invoice).

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 the invoice document of your UBL 2.1 invoice:

/ubl:Invoice | /cn:CreditNote

Business terms referenced

Term ID	Field	Other rules
IBG-14	Invoicing period	view →
BTAE-02	Invoice transaction type code	view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron)

(matches(cbc:ProfileExecutionID, "^[01]{3}1[01]{4}$") and cac:InvoicePeriod) or not(matches(cbc:ProfileExecutionID, "^[01]{3}1[01]{4}$"))

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Related rules

aligned-ibrp-001-ae Specification identifier (ibt-024) MUST start with the value 'urn:peppol:pint:billing-1@ae-1' or 'ur aligned-ibrp-002-ae Business process (ibt-023) MUST be in the format 'urn:peppol:bis:billing' or 'urn:peppol:bis:selfbil 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-e-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document aligned-ibrp-o-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document aligned-ibrp-s-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document aligned-ibrp-sr-12 Seller tax identifier (ibt-031) MUST occur maximum once aligned-ibrp-z-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document

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.