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Fatal — invoice rejected Dates & periods Shared Peppol rule PINT-AE 2026.5

How to fix ibr-073 in UAE e-invoicing

What is ibr-073?

ibr-073 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 delivery information and belongs to the Dates & periods rule group. An e-invoice that fails ibr-073 is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

A date MUST be formatted YYYY-MM-DD in (ibt-002), (ibt-007), (ibt-009), (ibt-026), (ibt-072), (ibt-073), (ibt-074), (ibt-134), (ibt-135).
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 delivery information of your UBL 2.1 invoice: 

cbc:IssueDate | cbc:DueDate | cbc:TaxPointDate | cbc:StartDate | cbc:EndDate | cbc:ActualDeliveryDate

Business terms referenced

Term ID Field Other rules
IBT-002 Invoice issue date view →
IBT-007 VAT point date view →
IBT-009 Payment due date view →
IBT-026 — view →
IBT-072 — view →
IBT-073 Invoicing period start date view →
IBT-074 Invoicing period end date view →
IBT-134 Start date of line period view →
IBT-135 Invoice line period end date view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron) 
string-length(text()) = 10 and (string(.) castable as xs:date)

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Related rules

ibr-003 An Invoice MUST have an Invoice issue date (ibt-002). ibr-124-ae VAT point date [IBT-007] MUST not be there when invoice type code (IBT-003) is 'credit note' or 'Cre ibr-127-ae Payment due date [IBT-009] MUST be present when the amount due for payment (IBT-115) greater than 0, ibr-141-ae When, VAT point date [IBT-007] is present, it should be before the Invoice issue date [IBT-002]. ibr-sr-49 Value tax point date (ibt-007) MUST occur maximum once ibr-005-ae Frequency of billing (BTAE-06) should be taken from the frequency of billing code list. ibr-029 If both Invoicing period start date (ibt-073) and Invoicing period end date (ibt-074) are given then ibr-030 If both Invoice line period start date (ibt-134) and Invoice line period end date (ibt-135) are give

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.