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Fatal — invoice rejected Invoice lines & items Shared Peppol rule PINT-AE 2026.5

How to fix ibr-042 in UAE e-invoicing

What is ibr-042?

ibr-042 is a fatal validation rule in the UAE's Peppol PINT-AE e-invoicing specification, inherited from the shared Peppol layer. It is checked against allowances and charges and belongs to the Invoice lines & items rule group. An e-invoice that fails ibr-042 is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Each Invoice line allowance (ibg-27) MUST have an Invoice line allowance reason (ibt-139) or an Invoice line allowance reason code (ibt-140).
UAE impact: this is a fatal rule from the shared Peppol layer, enforced in the UAE 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 = false()]

Business terms referenced

Term ID Field Other rules
IBG-27 Invoice line allowance view →
IBT-139 MUST have an Invoice line allowance reason view →
IBT-140 Invoice line allowance reason code view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron) 
exists(cbc:AllowanceChargeReason) or exists(cbc:AllowanceChargeReasonCode) or not(exists(ancestor::cac:InvoiceLine|ancestor::cac:CreditNoteLine))

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Related rules

ibr-031 Allowance (ibg-20) MUST have an allowance amount (ibt-092). ibr-033 Each Document level allowance (ibg-20) MUST have a Document level allowance reason (ibt-097) or a Do ibr-041 Each Invoice line allowance (ibg-27) MUST have an Invoice line allowance amount (ibt-136). ibr-sr-30 Allowance reason (ibt-097) MUST occur maximum once ibr-cl-19 Coded allowance reasons (ibt-098), (ibt-140) MUST belong to the UNCL 5189 code list aligned-ibrp-004 Item net price (ibt-146) MUST equal (Gross price (ibt-148) - Price discount (ibt-147)) when gross pr ibr-016 An Invoice MUST have at least one Invoice line (ibg-25) ibr-021 Each Invoice line (ibg-25) MUST have an Invoice line identifier (ibt-126).

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.