qmetrics
Fatal — invoice rejected VAT categories & rates UAE-specific rule PINT-AE 2026.5

How to fix aligned-ibrp-ae-05-ae in UAE e-invoicing

What is aligned-ibrp-ae-05-ae?

aligned-ibrp-ae-05-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 each invoice line and belongs to the VAT categories & rates rule group. An e-invoice that fails aligned-ibrp-ae-05-ae is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Reverse charge" the Invoiced item VAT rate (ibt-152) MUST be there.
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 each invoice line of your UBL 2.1 invoice: 

cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Business terms referenced

Term ID Field Other rules
IBG-25 Invoice line view →
IBT-151 Invoiced item VAT category code view →
IBT-152 Invoiced item VAT rate view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron) 
exists(cbc:Percent)

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Related rules

ibr-103-ae When the Invoiced item VAT category code (ibt-151) is VAT reverse charge, then Buyer VAT identifier ibr-162-ae In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Reverse charge' ibr-174-ae In Item Information (IBG-31) where Invoiced VAT category code (IBT-151) is 'Reverse charge', the cor aligned-ibrp-ae-01-ae An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document aligned-ibrp-ae-08-ae In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse Charge', for each diff aligned-ibrp-e-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document aligned-ibrp-e-05 In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Exempt from VAT" aligned-ibrp-e-08 In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is "Exempt from VAT" the VAT categ

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.