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Fatal — invoice rejected TRN & registration UAE-specific rule PINT-AE 2026.5

How to fix ibr-150-ae in UAE e-invoicing

What is ibr-150-ae?

ibr-150-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 seller (supplier) party block and belongs to the TRN & registration rule group. An e-invoice that fails ibr-150-ae is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

The Seller legal registration identifier (IBT-030) MUST be provided when the scheme identifier (IBT-034-1) is '0235'
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 seller (supplier) party block of your UBL 2.1 invoice: 

cac:AccountingSupplierParty/cac:Party

Business terms referenced

Term ID Field Other rules
IBT-030 Seller legal registration identifier view →
IBT-034-1 scheme identifier view →

Field names are derived automatically from the official rule corpus.

Why this happens

When the seller's electronic address uses the UAE scheme 0235, the seller's legal registration identifier (trade licence / Emirates ID / passport / commercial registration) becomes mandatory. This pairs with a registration *type* code — TL, EID, PAS or CD — each of which pulls in its own extra requirements (issuing authority for TL, issuing country for PAS).

How to fix it

1. Populate PartyLegalEntity/CompanyID with the seller's registration number. 2. Set schemeAgencyID to the correct type: TL, EID, PAS or CD. 3. For TL also provide the issuing authority name; for PAS the passport country.

Compliant XML

<cac:PartyLegalEntity>
  <cbc:RegistrationName>Supplier Legal Name</cbc:RegistrationName>
  <cbc:CompanyID schemeAgencyID="TL" schemeAgencyName="Trade License issuing Authority">112345678900003</cbc:CompanyID>
</cac:PartyLegalEntity>
Technical test condition (Schematron) 
not(cbc:EndpointID/@schemeID = "0235" and not(cac:PartyLegalEntity/cbc:CompanyID))

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Related rules

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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.