Fatal — invoice rejected Amounts & totals Shared Peppol rule PINT-AE 2026.5

How to fix ibr-co-14 in UAE e-invoicing

What is ibr-co-14?

ibr-co-14 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 VAT totals and belongs to the Amounts & totals rule group. An e-invoice that fails ibr-co-14 is rejected by the Accredited Service Provider gateway before it reaches the FTA.

What the official rule says

Invoice total Tax amount (ibt-110) = Σ Tax category tax amount (ibt-117).

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 VAT totals of your UBL 2.1 invoice:

/ubl:Invoice/cac:TaxTotal | /cn:CreditNote/cac:Taxtotal

Business terms referenced

Term ID	Field	Other rules
IBT-110	Invoice total Tax amount	view →
IBT-117	VAT category tax amount	view →

Field names are derived automatically from the official rule corpus.

Technical test condition (Schematron)

(xs:decimal(child::cbc:TaxAmount)= round((sum(cac:TaxSubtotal/xs:decimal(cbc:TaxAmount)) * 10 * 10)) div 100) or not(cac:TaxSubtotal)

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Related rules

ibr-124 Invoice total TAX amount (ibt-110) MUST have no more than 2 decimals. aligned-ibrp-046 Each VAT breakdown (ibg-23) MUST have a VAT category tax amount (ibt-117). aligned-ibrp-ae-09-ae In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse charge', VAT category aligned-ibrp-e-09 The VAT category tax amount (ibt-117) In a VAT breakdown (ibg-23) where the VAT category code (ibt-1 aligned-ibrp-o-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where the VAT category code (ibt-1 aligned-ibrp-s-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) aligned-ibrp-z-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) ibr-084 Invoice total tax amount (ibt-110) and Invoice total tax amount in accounting currency (ibt-111) MUS

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.