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

How to fix aligned-ibrp-ae-07 in UAE e-invoicing

What is aligned-ibrp-ae-07?

aligned-ibrp-ae-07 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 VAT categories & rates rule group. An e-invoice that fails aligned-ibrp-ae-07 is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Reverse charge" the Document level charge VAT rate (ibt-103) MUST be zero.

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()]/cac:TaxCategory[normalize-space(cbc:ID)='AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Business terms referenced

Term ID	Field	Other rules
IBG-21	Document level charge	view →
IBT-102	Document level charge VAT category code	view →
IBT-103	Document level charge VAT rate	view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron)

exists(cbc:Percent) and normalize-space(cbc:Percent) != '' and cbc:Percent castable as xs:decimal and xs:decimal(normalize-space(cbc:Percent)) = 0

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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-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-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is " aligned-ibrp-e-08 In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is "Exempt from VAT" the VAT categ aligned-ibrp-o-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document aligned-ibrp-o-07 A Document level charge (ibg-21) where the VAT category code (ibt-102) is "Not subject to VAT" MUST

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.