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Fatal — invoice rejected Party & address UAE-specific rule PINT-AE 2026.5

How to fix ibr-144-ae in UAE e-invoicing

What is ibr-144-ae?

ibr-144-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 buyer (customer) party block and belongs to the Party & address rule group. An e-invoice that fails ibr-144-ae is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

In Buyer postal address (IBG-08), Address line 1 (IBT-050), Buyer city (IBT-052) and Buyer country subdivision (IBT-054) 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 the buyer (customer) party block of your UBL 2.1 invoice: 

cac:AccountingCustomerParty/cac:Party/cac:PostalAddress

Business terms referenced

Term ID Field Other rules
IBG-08 Buyer postal address view →
IBT-050 Address line 1 view →
IBT-052 Buyer city view →
IBT-054 Buyer country subdivision view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron) 
(cbc:StreetName) and (cbc:CityName) and (cbc:CountrySubentity)

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Related rules

ibr-011 The Buyer postal address (ibg-08) MUST contain a Buyer country code (ibt-055). ibr-sr-54 The Buyer Postal Address Line (ibt-163) MUST occur maximum once ibr-010 An Invoice MUST contain the Buyer postal address (ibg-08). 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-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).

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.