Rule lookup

Your provider rejected a document and gave you something like ibr-184-ae. Here is what all 95 UAE-specific rules mean, in language written for the person who has to fix it.

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All Addresses Allowances, charges, payment Buyer identification Credit notes and references Currency and exchange rate Dates and periods Dirham amounts Invoice lines and prices Item description and classification Seller identification Tax categories and rates Tax numbers Technical identifiers Transaction type and scenarios
Addresses
ibr-128-ae fatal
When Country code (IBT-040, IBT-055, IBT-069, IBT-080) is AE, then country subdivision (IBT-039, IBT-054, IBT-068, IBT-079) must be one of (AUH, DXB, SHJ, UAQ, FUJ, AJM, RAK).
Allowances, charges, payment
ibr-131-ae fatal
Allowance amount (IBT-092, IBT-136) must equal base amount (IBT-093, IBT-137) * percentage (IBT-094, IBT-138) /100 if base amount and percentage exists
ibr-146-ae fatal
Charge amount (IBT-099, IBT-141) must equal base amount (IBT-100, IBT-142) * percentage (IBT-101, IBT-143) /100 if base amount and percentage exists
ibr-147-ae fatal
Invoice line net amount (IBT-131) MUST equal (Invoiced quantity (IBT-129) * (Item net price (IBT-146)/item price base quantity (IBT-149)) + Sum of invoice line charge amount (IBT-141) - sum of invoice line allowance amount (IBT-136).
ibr-192-ae fatal
when Payment means type code (ibt-081) is 'credit transfer' then Payment account identifier (ibt-084) must be provided.
Buyer identification
ibr-010-ae fatal
Passport issuing country code (BTAE-19) MUST be there when Buyer legal registration identifier type (BTAE-16) is 'Passport'
ibr-011-ae fatal
Passport issuing country code (BTAE-19) MUST be coded using ISO code list 3166-1.
ibr-101-ae fatal
Authority name (BTAE-11) MUST be there when Buyer legal registration identifier type (BTAE-16) is Commercial/Trade license.
ibr-135-ae fatal
Either Buyer identifier (IBT-046) or Buyer VAT identifier (IBT-048 ) MUST be present when the Invoice transaction type code [BTAE-02] is other than XXXXXXX1 (Exports) and scheme identifier (IBT-049-1) is '0235' and buyer electronic address (IBT-049) is not '1XXXXXXXXX'
ibr-136-ae fatal
Buyer legal registration identifier (IBT-047) must be present when Invoice type code [IBT-003] is 'Out of scope of VAT' or 'Credit note related to goods or services'
ibr-144-ae fatal
In Buyer postal address (IBG-08), Address line 1 (IBT-050), Buyer city (IBT-052) and Buyer country subdivision (IBT-054) must be provided
ibr-149-ae fatal
The buyer legal registration identifier (IBT-047) MUST be provided when the scheme identifier (IBT-049-1) is '0235' and buyer electronic address (IBT-049) is not '1XXXXXXXXX' or '9XXXXXXXXX'
ibr-179-ae fatal
Buyer VAT identifier (IBT-048) MUST occur maximum once
ibr-180-ae fatal
When scheme identifier (IBT-049-1) is '0235' and Buyer legal registration identifier (ibt-047) is provided, then Buyer legal registration identifier type (BTAE-16) MUST be present
ibr-183-ae fatal
The value in Buyer legal registration identifier type [BTAE-16] should either be 'Commercial/Trade license' or 'Emirates ID' or 'Passport' or 'Cabinet decision' when Buyer legal registration identifier (IBT-047) is provided and scheme identifier (IBT-049-1) is '0235' and buyer electronic address (IBT-049) is not '1XXXXXXXXX'.
Credit notes and references
ibr-001-ae fatal
Credit note reason code [BTAE-03] value should be from the Reasons for credit note code list.
What to do — The credit note reason code is not from the permitted list. The values are DL8.61.1.A through DL8.61.1.E, plus VD. Note that VD has a special meaning: it marks a credit note with no preceding invoice, and using it alongside a reference to one is itself a rejection (ibr-055-ae).
ibr-055-ae fatal
Preceding invoice reference (IBG-03) is must when invoice type code (IBT-003) is 381 (Credit note) or 81 (Credit note related to goods or services) except when the [BTAE-03] Credit note reason code is 'VD'.
What to do — A credit note must either reference the invoice it corrects, or carry the reason code VD to say there is no such invoice. One or the other, never both and never neither.
ibr-124-ae fatal
VAT point date [IBT-007] MUST not be there when invoice type code (IBT-003) is 'credit note' or 'Credit note related to goods or services'.
ibr-158-ae fatal
Where the Invoice type code [IBT-003] is 'Credit note', Credit note reason code [BTAE-03] MUST be there .
What to do — A credit note of type 381 has no reason code. The reason code is required on its own. Whether a preceding invoice reference is also required depends on which reason you give: for an ordinary correction it is required by ibr-055-ae, and for VD it must be absent. Read the two rules together.
Currency and exchange rate
ibr-002-ae fatal
Currency exchange rate [BTAE-04] should contain the values till maximum of 6 decimal places.
What to do — The exchange rate carries more than six decimal places. The pattern allows a whole number or up to six decimals, so 1, 1.0 and 1.123456 all pass and 1.1234567 does not.
ibr-140-ae fatal
When VAT accounting currency (IBT-006) is present, it shall be AED.
ibr-153-ae fatal
When the Tax accounting currency (IBT-006) is set to AED and the invoice currency code (IBT-005) differs from AED, the source currency must be designated as the invoice currency code (IBT-005), and the target currency must be specified as the Tax accounting currency (IBT-006), provided that the currency exchange rate (BTAE-04) is available
ibr-159-ae fatal
Currency exchange rate [BTAE-04] is MUST when then Invoice currency code [IBT-005] is different from 'AED'.
ibr-175-ae fatal
When Invoice currency code [IBT-005] is other than 'AED' and Tax accounting currency [IBT-006] is 'AED', then the value in Invoice total VAT amount in tax accounting currency [IBT-111] and Invoice (or CreditNote) total amount with VAT in AED [BTAE-20] MUST be present.
Dates and periods
ibr-141-ae fatal
When, VAT point date [IBT-007] is present, it should be before the Invoice issue date [IBT-002].
Dirham amounts
ibr-006-ae fatal
In Item Information (IBG-31) where Invoiced tax category code (ibt-151) is 'VAT Reverse charge', Type of goods or services (BTAE-09) MUST be selected from the Goods or services subject to RCM Code list.
ibr-104-ae fatal
An Invoice line (IBG-25), where Line VAT Information (IBG-30) is present then Invoice line amount in AED (BTAE-10) and VAT Line amount in AED (BTAE-08) must be provided.
ibr-162-ae fatal
In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Reverse charge', VAT Line amount [BTAE-08] MUST be 'zero'.
ibr-163-ae fatal
In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Exempt', VAT Line amount [BTAE-08] shall not be there.
ibr-165-ae fatal
In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Zero Rated', VAT Line amount [BTAE-08] MUST be zero.
ibr-166-ae fatal
In Item information (IBG-31) where Invoiced VAT category code (IBT-151) is 'Reverse charge', Type of goods or services (BTAE-09) MUST be there.
What to do — A reverse charge line must state the nature of the goods or services. This is an extra field that only appears in this scenario.
ibr-194-ae fatal
Invoice line Amount payable (BTAE-10) must be provided.
Invoice lines and prices
ibr-123-ae fatal
Line VAT Information (IBG - 30) MUST be there and can occur maximum once except in case when invoice type code is 'Out of scope of VAT' or 'Credit note related to goods or services'.
ibr-126-ae fatal
In Price Details (IBG-29), Item price base quantity (IBT-149) and Item Gross Price (IBT-148) MUST be there.
ibr-196-ae fatal
The Incoterms (BTAE-22) must be provided.
Item description and classification
ibr-125-ae fatal
In Item Information(IBG-31), Item description (IBT-154) MUST be there.
ibr-184-ae fatal Common — expect to meet this
When the Item type [BTAE-13] is 'Goods' then Item classification identifier (ibt-158) must be provided.
What to do — Your item is marked as goods, so a classification code is mandatory. This is the rule most companies meet first — and it only fires because your system populates the item type. Fix in the item master, not on the invoice: the code belongs to the product, not the transaction.
ibr-185-ae fatal Common — expect to meet this
When the Item type [BTAE-13] is 'Services' then Service accounting code (BTAE-17) must be provided.
What to do — Your item is marked as a service, so a service accounting code is mandatory. Note that many ERPs have a field for goods classification and none for services — check whether yours can even store this before planning the work.
ibr-186-ae fatal
When the Item type [BTAE-13] is 'Both' then Item classification identifier (ibt-158) and Service accounting code (BTAE-17) must be provided.
What to do — The item is marked as both goods and services, which requires both codes. Often this is a data entry choice rather than reality — check whether the line should simply be split in two.
ibr-187-ae fatal Not active yet
The minimum number of digits to be provided should be 'X' in Item classification identifier (ibt-158) and Service accounting code (BTAE-17).
What to do — This rule is a placeholder in the published schematron — its body is test="true()", so it cannot fail in release 1.0.4. The message text reserves space for a minimum digit count, written as 'X'. We do not know what that number will be, or when it will be set. Worth watching in future releases; nothing to do about it today.
ibr-188-ae fatal Common — expect to meet this
The scheme identifier (ibt-158-1) MUST be HS when Item classification identifier (ibt-158) is provided.
What to do — A classification code is present but the scheme is not HS. UNSPSC, CPV and internal category codes are not accepted here. If your catalogue is coded to another scheme, it needs mapping, not relabelling.
ibr-189-ae fatal
The scheme identifier (BTAE-17-1) MUST be SAC when Service accounting code (BTAE-17) is provided.
Seller identification
ibr-012-ae fatal
Passport issuing country code (BTAE-18) MUST be there when Seller legal registration identifier type (BTAE-15) is 'Passport'
ibr-013-ae fatal
Passport issuing country code (BTAE-18) MUST be coded using ISO code list 3166-1.
ibr-134-ae fatal
Seller VAT Identifier (IBT-031) MUST be there, except when the Invoice type code (IBT-003) is 'Out of scope of VAT' or 'Credit note related to goods or services'.
ibr-143-ae fatal
In Seller postal address (IBG-05), Seller address line 1 (IBT-035), Seller city (IBT-037) and Seller country subdivision (IBT-039) must be provided.
ibr-150-ae fatal
The Seller legal registration identifier (IBT-030) MUST be provided when the scheme identifier (IBT-034-1) is '0235'
ibr-172-ae fatal
Authority name (BTAE-12) MUST be there when the value in Seller legal registration identifier type (BTAE-15) is Commercial/Trade license.
ibr-173-ae fatal
The value in Seller legal registration identifier type [BTAE-15] scheme identifier [IBT-030-1] should either be 'Commercial/Trade license' or 'Emirates ID' or 'Passport' or 'Cabinet decision' when the value in Seller legal registration identifier (IBT-030) is provided and scheme identifier (IBT-034-1) is '0235' and the Seller country code (IBT-055) is AE.
ibr-176-ae fatal
When Invoice transaction type code [BTAE-02] is XXXXX1XX (Disclosed agent billing), then the value in field Seller VAT Identifier [IBT-031] and Principal ID [BTAE-14] should not be the same.
ibr-177-ae fatal
Either Seller tax registration identifier (IBT-032) or Seller VAT identifier (IBT-031) MUST be provided
ibr-181-ae fatal
When scheme identifier (IBT-034-1) is '0235' and Seller legal registration identifier (ibt-030) is provided, then Seller legal registration identifier type (BTAE-15) MUST be present
Tax categories and rates
aligned-ibrp-ae-01-ae fatal
An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the VAT category code (ibt-151, ibt-095 or ibt-102) is "Reverse charge" MUST contain in the VAT Breakdown (ibg-23) at least one VAT category code (ibt-118) equal with "VAT reverse charge".
aligned-ibrp-ae-05-ae fatal
In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Reverse charge" the Invoiced item VAT rate (ibt-152) MUST be there.
aligned-ibrp-ae-08-ae fatal
In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse Charge', for each different value of VAT category rate (IBT-119) the VAT category taxable amount (IBT-116) shall equal the sum of Invoice line net amounts (IBT-131) plus the sum of Document level charge amounts (IBT-99) minus the sum of Document level allowance amounts (IBT-92) where the VAT category code (IBT-151, IBT-102, IBT-095) is 'Reverse Charge' and the VAT rate (IBT-152, IBT-103, IBT-096) equals the VAT category rate (IBT-119).
aligned-ibrp-ae-09-ae fatal
In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse charge', VAT category tax amount (IBT-117) MUST be equal to 0 (zero).
aligned-ibrp-o-11-ae fatal
In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Not Subject to VAT', VAT category tax Rate (IBT-119) shall not be provided.
ibr-102-ae fatal
In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Standard rate additional VAT', for each different value of VAT category rate (IBT-119) the VAT category taxable amount (IBT-116) shall equal the sum of Invoice line net amounts (IBT-131) where the VAT category code (IBT-151) is 'Standard rate additional VAT' and the VAT rate (IBT-152) equals the VAT category rate (IBT-119).
ibr-103-ae fatal
When the Invoiced item VAT category code (ibt-151) is VAT reverse charge, then Buyer VAT identifier (ibt-048) MUST be provided.
ibr-105-ae fatal
An Invoice that contains an Invoice line (IBG-25), where the VAT category code (IBT-151) is 'Standard rate additional VAT' shall contain exactly one VAT breakdown group (IBG-23) with the VAT category code (IBT-118) equal to 'Standard rate additional VAT'.
ibr-108-ae fatal
In a VAT breakdown (IBG-23), where VAT category code (IBT-118) is 'Standard rate additional VAT', VAT category tax amount (IBT-117) MUST be equal to 0 (zero).
ibr-111-ae fatal
An Invoice line (IBG-25) where the VAT category code (IBT-151) is 'Standard rate additional VAT' the Invoiced item VAT rate (IBT-152) should not be zero.
What to do — A line in tax category N carries a zero rate. The rule requires a rate above zero on that line: the tax is calculated on the margin rather than the full amount, but the rate shown must still be the ordinary one. Replace the zero with the applicable rate.
ibr-114-ae fatal
Document level charge VAT category code (IBT-102) cannot be 'Standard rate additional VAT'.
ibr-115-ae fatal
Document level allowance tax category code (IBT-095) cannot be 'Standard rate additional VAT'.
ibr-116-ae fatal
When Invoice transaction-type code (BTAE-02) has value XX1XXXXX (Margin scheme), then the tax category code (IBT-151) should have 'Standard rate additional VAT'.
ibr-119-ae fatal
Each VAT breakdown (IBG-23) shall have a VAT category rate (IBT-119), except if the Invoice is not subject to VAT or Exempt from Tax.
ibr-120-ae fatal
In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Zero Rated', VAT category Rate (IBT-119) shall equal to 0.
ibr-121-ae fatal
In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Exempt from VAT', VAT category Rate (IBT-119) shall not be provided.
ibr-122-ae fatal
When Invoice type code (IBT-003) is 'Out of scope of VAT' or 'Credit note related to goods or services', then the Document level allowance VAT category code (IBT-095), Document level charge VAT category code (IBT-102), Invoiced item VAT category code (IBT-151) MUST be either 'Exempt from VAT' and/or 'Not subject to VAT' and/or 'Zero rated'.
ibr-139-ae fatal
Document level allowance tax category code [IBT-095], Document level charge tax category code [IBT-102], Tax category code [IBT-118], Invoiced item tax category code [IBT-151] should be selected from the aligned tax category code.
ibr-145-ae fatal
Each Invoice line (IBG-25) MUST be categorized with an Invoiced item VAT category code (IBT-151).
ibr-151-ae fatal
When Invoice type code (IBT-003) is 'Commercial invoice' or 'Credit note', Invoiced item VAT category code (IBT-151) should not only contain 'Exempt from VAT' and/or 'Not subject to VAT'.
ibr-157-ae fatal
Invoice Transaction-type code (BTAE-02) cannot be XXX1XXXX (Summary invoice) or X1XXXXXX (Deemed supply) or XX1XXXXX (Margin scheme) when the invoice type code (IBT-003) is 'Out of scope of VAT' or 'Credit note related to goods or services'.
ibr-167-ae fatal
Line VAT information (IBG-30) with Invoiced item VAT category code (IBT-151) as 'Exempt from VAT' MUST have a VAT exemption reason code (IBT-186).
ibr-168-ae fatal
Document level allowances (IBG-20) with Document level allowance VAT category code (IBT-095) as 'Exempt from VAT' MUST have a Document level allowance VAT exemption reason code (IBT-196)
ibr-169-ae fatal
Document level charge (IBG-21) with Document level charge VAT category code (IBT-102) as 'Exempt from VAT' MUST have a Document level charge VAT exemption reason code (IBT-198).
ibr-174-ae fatal
In Item Information (IBG-31) where Invoiced VAT category code (IBT-151) is 'Reverse charge', the corresponding Item Standard Identifier (IBT-157) MUST be there and the Scheme Identifier (IBT-157-1) should have the code 0160.
ibr-190-ae fatal
When the Invoiced item VAT category code (ibt-151), Document level allowance VAT category code (ibt-095), Document level charge VAT category code (ibt-102) is Standard rated then Invoiced item VAT rate (ibt-152), Document level allowance VAT rate (ibt-096), Document level charge VAT rate (ibt-103) must be 5.00.
Tax numbers
ibr-132-ae fatal Common — expect to meet this
VAT identifier [IBT-031, IBT-048, IBT-063, BTAE-14] should be TRN [VAT registration number] and must be 15 digits, starting with 1, ending with 03.
What to do — The tax registration number is not in the expected shape: fifteen digits, beginning with 1 and ending 03. Very often the value in the ledger is correct but carries spaces, dashes or a trailing note.
ibr-133-ae fatal
VAT scheme code, if provided in (IBT-095-1) or (IBT-031-1) or (IBT-048-1) or (IBT-063-1) or (IBT-102-1) or (IBT-118-1) shall be 'VAT' except when Seller tax registration identifier (IBT-032) is provided.
ibr-148-ae fatal
The Seller VAT registration identifier (IBT-032) should be TIN (tax identification number) and must be 10 numeric digits and should be of the format 1XXXXXXXXX.
ibr-178-ae fatal
Tax scheme code, if provided in (IBT-031-1) shall not be 'VAT' when Seller tax registration identifier (IBT-032) is provided
Technical identifiers
aligned-ibrp-001-ae fatal
Specification identifier (ibt-024) MUST start with the value 'urn:peppol:pint:billing-1@ae-1' or 'urn:peppol:pint:selfbilling-1@ae-1'.
aligned-ibrp-002-ae fatal
Business process (ibt-023) MUST be in the format 'urn:peppol:bis:billing' or 'urn:peppol:bis:selfbilling'.
ibr-193-ae fatal
The unique identifier number (BTAE-07) must be provided.
Transaction type and scenarios
ibr-005-ae fatal
Frequency of billing (BTAE-06) should be taken from the frequency of billing code list.
What to do — The billing frequency value must come from the published list: DLY, WKY, Q15, MTH, Q45, Q60, QTR, YRL, HYR, OTH. This rule checks the value when one is present. It does not make frequency mandatory for continuous supply — we checked, and no rule does.
ibr-007-ae fatal Common — expect to meet this
When Invoice Transaction-type code (BTAE-02) has value 1XXXXXXX (Free trade zone), then Beneficiary ID (BTAE-01) MUST be provided.
What to do — You have set the free zone flag, which makes a beneficiary identifier mandatory. Either supply it, or check whether the flag should be set at all — being registered in a free zone does not automatically mean every invoice carries the flag.
ibr-127-ae fatal
Payment due date [IBT-009] MUST be present when the amount due for payment (IBT-115) greater than 0, except when invoice type code (IBT-003) is 'Credit note' or 'Credit note related to goods or services' or Invoice transaction-type code (BTAE-002) is X1XXXXXX (Deemed supply) .
What to do — A payment due date is missing where the rule requires one. It is required whenever the amount due is above zero, unless the document is a credit note or carries the deemed-supply flag. In those cases the requirement falls away — it does not turn into a ban, and a due date present there is not an error.
ibr-137-ae fatal
Principal ID (BTAE-14) is MUST, where Invoice transaction type code [BTAE-02] is XXXXX1XX (Disclosed Agent billing).
ibr-138-ae fatal
Invoicing period [IBG-14] is MUST, where Invoice transaction type code [BTAE-02] is XXX1XXXX (Summary invoice).
What to do — The summary flag is set but no invoicing period is stated. A summary invoice must say what period it covers.
ibr-142-ae fatal
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 XXXXXX1X (E-commerce supplies).
ibr-152-ae fatal
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'.
What to do — An export needs a full delivery address including the country subdivision, and the delivery country must not be AE.
ibr-154-ae fatal Common — expect to meet this
Invoice Transaction-type code (BTAE-02) must be provided from the Invoice Transaction Type Code List. It should be a string consisting of no more than 8 characters, exclusively comprising of 0 and 1. The value in this field should be based on the sequence of transaction present in the invoice (as per list order), If applicable '1', and if not applicable '0' .
What to do — The transaction type code is absent, the wrong length, or contains something other than 0 and 1. The rule tests the field against an eight-character pattern, and an absent field fails that test, so this field is mandatory on every document. Use 00000000 only when you have confirmed that none of the eight situations applies — not as a default.
ibr-160-ae fatal
When Frequency of billing (BTAE-06) value is 'Others', then value should be provided in Invoice note (IBT-022).
ibr-191-ae fatal
Payment means type code (ibt-081) must be provided except when the invoice type code (ibt-003) is 'Credit note' or "Credit note related to goods or services", or Invoice transaction-type code (BTAE-002) is X1XXXXXX (Deemed supply).
Nothing matched. Try the rule code on its own, or a word from the rejection message.

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How to read these

All 95 are flagged fatal in the published schematron. There is no warning level here — a document either satisfies every rule or it is not accepted. The wording is the authority's own, so anything on this page can be checked against the published specification rather than taken on trust.

One rule on this page cannot currently fail. ibr-187-ae, which reserves a minimum digit count for classification codes, is published with the body test="true()" — a placeholder. The consultation asked whether the count should be four, six or eight and the answer has not been published. It is a requirement that has been deferred, not dropped.