UAE VAT category codes on e-invoices

Every invoice line, allowance and VAT breakdown on a PINT-AE invoice carries one of five category codes. Get the code right and the math that goes with it — mismatches between category, rate and VAT amount are among the most common rejection causes.

Standard rated

rate: 5%

The default for most goods and services in the UAE — VAT is charged at the standard 5% rate and shown on the invoice.

Official rules for this category (12+)

aligned-ibrp-s-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level cha aligned-ibrp-s-05 In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Standard rated" the Invoic aligned-ibrp-s-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Stand aligned-ibrp-s-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Standard r aligned-ibrp-s-08 For each different value of VAT category rate (ibt-119) where the VAT category code (ibt-118) is "Standard rat aligned-ibrp-s-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Standa aligned-ibrp-s-10 A VAT breakdown (ibg-23) with VAT Category code (ibt-118) "Standard rate" MUST not have a VAT exemption reason ibr-102-ae In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Standard rate additional VAT', for each ibr-105-ae An Invoice that contains an Invoice line (IBG-25), where the VAT category code (IBT-151) is 'Standard rate add ibr-108-ae In a VAT breakdown (IBG-23), where VAT category code (IBT-118) is 'Standard rate additional VAT', VAT category ibr-111-ae An Invoice line (IBG-25) where the VAT category code (IBT-151) is 'Standard rate additional VAT' the Invoiced ibr-114-ae Document level charge VAT category code (IBT-102) cannot be 'Standard rate additional VAT'.

Zero rated

rate: 0%

Taxable at 0% — VAT is charged but at a zero rate, and input VAT remains recoverable. The invoice must state a 0% rate and zero VAT amount.

Official rules for this category (9)

aligned-ibrp-z-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level cha aligned-ibrp-z-05 In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Zero rated" the Invoiced i aligned-ibrp-z-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Zero aligned-ibrp-z-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Zero rated aligned-ibrp-z-08 In a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Zero rated" the VAT category taxable amount aligned-ibrp-z-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Zero r ibr-120-ae In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Zero Rated', VAT category Rate (IBT-119) sha ibr-122-ae When Invoice type code (IBT-003) is 'Out of scope of VAT' or 'Credit note related to goods or services', then ibr-165-ae In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Zero Rated', VAT Line amo

Exempt

rate: —

Outside the VAT charge — no VAT is shown, and an exemption reason is required on the VAT breakdown.

Official rules for this category (12+)

aligned-ibrp-048 Each VAT breakdown (ibg-23) MUST have a VAT category rate (ibt-119), except if the Invoice is not subject to V aligned-ibrp-e-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level cha aligned-ibrp-e-05 In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Exempt from VAT", the Invo aligned-ibrp-e-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Exemp aligned-ibrp-e-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Exempt fro aligned-ibrp-e-08 In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is "Exempt from VAT" the VAT category taxabl aligned-ibrp-e-09 The VAT category tax amount (ibt-117) In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) equals aligned-ibrp-s-10 A VAT breakdown (ibg-23) with VAT Category code (ibt-118) "Standard rate" MUST not have a VAT exemption reason ibr-119-ae Each VAT breakdown (IBG-23) shall have a VAT category rate (IBT-119), except if the Invoice is not subject to ibr-121-ae In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Exempt from VAT', VAT category Rate (IBT-119 ibr-122-ae When Invoice type code (IBT-003) is 'Out of scope of VAT' or 'Credit note related to goods or services', then ibr-151-ae When Invoice type code (IBT-003) is 'Commercial invoice' or 'Credit note', Invoiced item VAT category code (IB

Out of scope / not subject to VAT

rate: —

Supplies not subject to UAE VAT at all — the invoice must not carry VAT amounts for these lines.

Official rules for this category (12+)

aligned-ibrp-048 Each VAT breakdown (ibg-23) MUST have a VAT category rate (ibt-119), except if the Invoice is not subject to V aligned-ibrp-o-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level cha aligned-ibrp-o-05 An Invoice line (ibg-25) where the VAT category code (ibt-151) is "Not subject to VAT" MUST not contain an Inv aligned-ibrp-o-06 A Document level allowance (ibg-20) where VAT category code (ibt-95) is "Not subject to VAT" MUST not contain aligned-ibrp-o-07 A Document level charge (ibg-21) where the VAT category code (ibt-102) is "Not subject to VAT" MUST not contai aligned-ibrp-o-08 In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is " Not subject to VAT" the VAT category ta aligned-ibrp-o-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is "No aligned-ibrp-o-11-ae In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Not Subject to VAT', VAT category tax Rate ( ibr-119-ae Each VAT breakdown (IBG-23) shall have a VAT category rate (IBT-119), except if the Invoice is not subject to ibr-122-ae When Invoice type code (IBT-003) is 'Out of scope of VAT' or 'Credit note related to goods or services', then ibr-123-ae Line VAT Information (IBG - 30) MUST be there and can occur maximum once except in case when invoice type code ibr-134-ae Seller VAT Identifier (IBT-031) MUST be there, except when the Invoice type code (IBT-003) is 'Out of scope of

Reverse charge

rate: 0 on invoice

The buyer self-accounts the VAT — the invoice shows zero VAT (a rate may be stated) and the buyer must be VAT-registered with a TRN.

Official rules for this category (11)

aligned-ibrp-ae-01-ae An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level cha aligned-ibrp-ae-05-ae In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Reverse charge" the Invoic aligned-ibrp-ae-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Rever aligned-ibrp-ae-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Reverse ch aligned-ibrp-ae-08-ae In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse Charge', for each different valu aligned-ibrp-ae-09-ae In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse charge', VAT category tax amount ibr-006-ae In Item Information (IBG-31) where Invoiced tax category code (ibt-151) is 'VAT Reverse charge', Type of goods ibr-103-ae When the Invoiced item VAT category code (ibt-151) is VAT reverse charge, then Buyer VAT identifier (ibt-048) ibr-162-ae In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Reverse charge', VAT Line ibr-166-ae In Item information (IBG-31) where Invoiced VAT category code (IBT-151) is 'Reverse charge', Type of goods or ibr-174-ae In Item Information (IBG-31) where Invoiced VAT category code (IBT-151) is 'Reverse charge', the corresponding

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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