qmetrics

Standard vs simplified tax invoices

The practical difference on a PINT-AE e-invoice comes down to buyer identification: a standard (B2B) invoice must identify the buyer with a TRN and/or a legal registration identifier, while a simplified (B2C) invoice — a retail sale to a consumer — may omit them. Which mode applies is driven by the invoice transaction-type flags (BTAE-02).

Standard (B2B) invoice

  • Buyer TRN and/or legal registration identifier required
  • Registration type: trade licence, Emirates ID, passport or commercial registration
  • Full buyer address with emirate code (AE addresses)

Simplified (B2C) invoice

  • Buyer identification may be omitted
  • Signalled via the transaction-type flags (BTAE-02)
  • The qmetrics validator treats a buyer with no TRN and no registration as this pattern — advisory, not an error

The official buyer-identification rules

ibr-010-ae Passport issuing country code (BTAE-19) MUST be there when Buyer legal registration identifier type (BTAE-16) is 'Passport' ibr-101-ae Authority name (BTAE-11) MUST be there when Buyer legal registration identifier type (BTAE-16) is Commercial/Trade license. ibr-103 Buyer legal registration identifier (ibt-047) MUST occur maximum once. ibr-103-ae When the Invoiced item VAT category code (ibt-151) is VAT reverse charge, then Buyer VAT identifier (ibt-048) MUST be provided. ibr-135-ae Either Buyer identifier (IBT-046) or Buyer VAT identifier (IBT-048 ) MUST be present when the Invoice transaction type code [BTAE-02] is other than XXXXXXX1 (Exports) and scheme id ibr-136-ae Buyer legal registration identifier (IBT-047) must be present when Invoice type code [IBT-003] is 'Out of scope of VAT' or 'Credit note related to goods or services' ibr-149-ae The buyer legal registration identifier (IBT-047) MUST be provided when the scheme identifier (IBT-049-1) is '0235' and buyer electronic address (IBT-049) is not '1XXXXXXXXX' or '9 ibr-179-ae Buyer VAT identifier (IBT-048) MUST occur maximum once ibr-180-ae When scheme identifier (IBT-049-1) is '0235' and Buyer legal registration identifier (ibt-047) is provided, then Buyer legal registration identifier type (BTAE-16) MUST be present ibr-183-ae The value in Buyer legal registration identifier type [BTAE-16] should either be 'Commercial/Trade license' or 'Emirates ID' or 'Passport' or 'Cabinet decision' when Buyer legal re ibr-sr-16 Buyer identifier (ibt-046) MUST occur maximum once
Kept current programmatically: this page is generated from the official OpenPeppol PINT-AE validation artifacts (version 2026.5), re-synced automatically every week — last sync 05 Aug 2026. Rule text below is the official wording, not a paraphrase.

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