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Fatal — invoice rejected Party & address UAE-specific rule PINT-AE 2026.5

How to fix ibr-152-ae in UAE e-invoicing

What is ibr-152-ae?

ibr-152-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 the invoice document and belongs to the Party & address rule group. An e-invoice that fails ibr-152-ae is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

In Delivery Information (IBG-13), Deliver to address line 1 (IBT-075), deliver to city (IBT-077), deliver to country subdivision (IBT-079) MUST be there, in case the Invoice transaction type code [BTAE-02] is XXXXXXX1 (Exports) and the deliver to country code [IBT-080] should not be 'AE'.
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 the invoice document of your UBL 2.1 invoice: 

/ubl:Invoice | /cn:CreditNote

Business terms referenced

Term ID Field Other rules
IBG-13 Delivery Information view →
IBT-075 Deliver to address line 1 view →
IBT-077 Deliver to city view →
IBT-079 Deliver to country subdivision view →
BTAE-02 Invoice transaction type code view →
IBT-080 MUST contain a Deliver to country code view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron) 
not(matches(cbc:ProfileExecutionID, "^[01]{7}1$")) or cac:Delivery/cac:DeliveryLocation/cac:Address/cac:Country/cbc:IdentificationCode = "AE" or (cac:Delivery/cac:DeliveryLocation/cac:Address/cbc:StreetName and cac:Delivery/cac:DeliveryLocation/cac:Address/cbc:CityName and cac:Delivery/cac:DeliveryLocation/cac:Address/cbc:CountrySubentity)

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Related rules

aligned-ibrp-001-ae Specification identifier (ibt-024) MUST start with the value 'urn:peppol:pint:billing-1@ae-1' or 'ur aligned-ibrp-002-ae Business process (ibt-023) MUST be in the format 'urn:peppol:bis:billing' or 'urn:peppol:bis:selfbil 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-e-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document aligned-ibrp-o-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document aligned-ibrp-s-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document aligned-ibrp-sr-12 Seller tax identifier (ibt-031) MUST occur maximum once aligned-ibrp-z-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document

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.