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

How to fix ibr-054 in UAE e-invoicing

What is ibr-054?

ibr-054 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 the invoice document and belongs to the Invoice lines & items rule group. An e-invoice that fails ibr-054 is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Each Item attribute (ibg-32) MUST contain an Item attribute name (ibt-160) and an Item attribute value (ibt-161).
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 the invoice document of your UBL 2.1 invoice: 

//cac:AdditionalItemProperty

Business terms referenced

Term ID Field Other rules
IBG-32 Item attribute view →
IBT-160 MUST contain an Item attribute name view →
IBT-161 Item attribute value view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron) 
exists(cbc:Name) and exists(cbc:Value)

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Related rules

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). ibr-022 Each Invoice line (ibg-25) MUST have an invoiced quantity (ibt-129).. ibr-023 An Invoice line (ibg-25) MUST have an Invoiced quantity unit of measure code (ibt-130). ibr-025 Each Invoice line (ibg-25) MUST contain the Item name (ibt-153). ibr-026 Each Invoice line (ibg-25) MUST contain the Item net price (ibt-146). ibr-027 The Item net price (ibt-146) MUST NOT be negative.

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.