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

How to fix ibr-146-ae in UAE e-invoicing

What is ibr-146-ae?

ibr-146-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 Amounts & totals rule group. An e-invoice that fails ibr-146-ae is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Charge amount (IBT-099, IBT-141) must equal base amount (IBT-100, IBT-142) * percentage (IBT-101, IBT-143) /100 if base amount and percentage exists
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 = true()]

Business terms referenced

Term ID Field Other rules
IBT-099 MUST have a charge amount view →
IBT-141 Sum of invoice line charge amount view →
IBT-100 both or neither Charge base amount view →
IBT-142 — view →
IBT-101 — view →
IBT-143 — view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron) 
not(exists(cbc:BaseAmount) and exists(cbc:MultiplierFactorNumeric)) or number(cbc:Amount) = (number(cbc:BaseAmount) * number(cbc:MultiplierFactorNumeric) div 100) or number(cbc:Amount) = round((number(cbc:BaseAmount) * number(cbc:MultiplierFactorNumeric) div 100) * 100) div 100

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Related rules

aligned-ibrp-037 Each Document level charge (ibg-21) MUST have a Document level charge VAT category code (ibt-102). aligned-ibrp-058 Either both or neither Charge base amount (ibt-100) and percentage (ibt-101) MUST be provided. ibr-036 Charge (ibg-21) MUST have a charge amount (ibt-099). ibr-038 Each Document level charge (ibg-21) MUST have a Document level charge reason (ibt-104) or a Document ibr-043 Each Invoice line charge (ibg-28) MUST have an Invoice line charge amount (ibt-141). ibr-044 Each Invoice line charge (ibg-28) MUST have an Invoice line charge reason (ibt-144) or an invoice li ibr-114-ae Document level charge VAT category code (IBT-102) cannot be 'Standard rate additional VAT'. ibr-169-ae Document level charge (IBG-21) with Document level charge VAT category code (IBT-102) as 'Exempt fro

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.