PINT AE rules (United Arab Emirates)
132 rules, version 1.0.4, published by OpenPeppol (Published for implementers, source). Checked with PINT UAE Invoice, PINT UAE Credit Note .
- aligned-ibrp-001-ae 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 Business process (ibt-023) MUST be in the format 'urn:peppol:bis:billing' or 'urn:peppol:bis:selfbilling'.
- aligned-ibrp-004 Item net price (ibt-146) MUST equal (Gross price (ibt-148) - Price discount (ibt-147)) when gross price is provided.
- aligned-ibrp-032 Each Document level allowance (ibg-20) MUST have a Document level allowance VAT category code (ibt-095).
- aligned-ibrp-037 Each Document level charge (ibg-21) MUST have a Document level charge VAT category code (ibt-102).
- aligned-ibrp-045 Each VAT breakdown (ibg-23) MUST have a VAT category taxable amount (ibt-116).
- aligned-ibrp-046 Each VAT breakdown (ibg-23) MUST have a VAT category tax amount (ibt-117).
- aligned-ibrp-047 Each VAT breakdown (ibg-23) MUST be defined through a VAT category code (ibt-118).
- aligned-ibrp-048 Each VAT breakdown (ibg-23) MUST have a VAT category rate (ibt-119), except if the Invoice is not subject to VAT or Exempt from Tax.
- aligned-ibrp-057 Either both or neither Allowance base amount (ibt-093) and percentage (ibt-094) MUST be provided.
- aligned-ibrp-058 Either both or neither Charge base amount (ibt-100) and percentage (ibt-101) MUST be provided.
- aligned-ibrp-ae-01-ae 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 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-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Reverse charge" the Document level allowance VAT rate (ibt-96) MUST be zero.
- aligned-ibrp-ae-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Reverse charge" the Document level charge VAT rate (ibt-103) MUST be zero.
- aligned-ibrp-ae-08-ae 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 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-e-01 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-95 or ibt-102) is "Exempt from VAT" MUST contain exactly one VAT breakdown (ibg-23) with the VAT category code (ibt-118) equal to "Exempt from VAT".
- aligned-ibrp-e-05 In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Exempt from VAT", the Invoiced item VAT rate (ibt-152) shall not be there.
- aligned-ibrp-e-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Exempt from VAT", the Document level allowance VAT rate (ibt-96) MUST be 0 (zero).
- aligned-ibrp-e-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Exempt from VAT", the Document level charge VAT rate (ibt-103) MUST be 0 (zero).
- aligned-ibrp-e-08 In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is "Exempt from VAT" the VAT category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the VAT category codes (ibt-151, ibt-95, ibt-102) are "Exempt from VAT".
- aligned-ibrp-e-09 The VAT category tax amount (ibt-117) In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) equals "Exempt from VAT" MUST equal 0 (zero).
- aligned-ibrp-o-01 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-95 or ibt-102) is "Not subject to VAT" MUST contain exactly one VAT breakdown group (ibg-23) with the VAT category code (ibt-118) equal to "Not subject to VAT".
- aligned-ibrp-o-05 An Invoice line (ibg-25) where the VAT category code (ibt-151) is "Not subject to VAT" MUST not contain an Invoiced item VAT rate (ibt-152).
- aligned-ibrp-o-06 A Document level allowance (ibg-20) where VAT category code (ibt-95) is "Not subject to VAT" MUST not contain a Document level allowance VAT rate (ibt-96).
- aligned-ibrp-o-07 A Document level charge (ibg-21) where the VAT category code (ibt-102) is "Not subject to VAT" MUST not contain a Document level charge VAT rate (ibt-103).
- aligned-ibrp-o-08 In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is " Not subject to VAT" the VAT category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the VAT category codes (ibt-151, ibt-95, ibt-102) are "Not subject to VAT".
- aligned-ibrp-o-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is "Not subject to VAT" MUST be 0 (zero).
- aligned-ibrp-o-11-ae 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.
- aligned-ibrp-s-01 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-95 or ibt-102) is "Standard rated" MUST contain in the VAT breakdown (ibg-23) at least one VAT category code (ibt-118) equal with "Standard rated".
- aligned-ibrp-s-05 In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Standard rated" the Invoiced item VAT rate (ibt-152) MUST be greater than zero.
- aligned-ibrp-s-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Standard rated" the Document level allowance VAT rate (ibt-96) MUST be greater than zero.
- aligned-ibrp-s-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Standard rated" the Document level charge VAT rate (ibt-103) MUST be greater than zero.
- aligned-ibrp-s-08 For each different value of VAT category rate (ibt-119) where the VAT category code (ibt-118) is "Standard rated", the VAT category taxable amount (ibt-116) in a VAT breakdown (ibg-23) MUST 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-95) is "Standard rated" and the VAT rate (ibt-152, ibt-103, ibt-96) equals the VAT category rate (ibt-119).
- aligned-ibrp-s-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Standard rated" MUST equal the VAT category taxable amount (ibt-116) multiplied by the VAT category rate (ibt-119).
- aligned-ibrp-s-10 A VAT breakdown (ibg-23) with VAT Category code (ibt-118) "Standard rate" MUST not have a VAT exemption reason code (IBT-186) or VAT exemption reason text (IBT-185).
- 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 level charge (ibg-21) where the VAT category code (ibt-151, ibt-95 or ibt-102) is "Zero rated" MUST contain in the VAT breakdown (ibg-23) exactly one VAT category code (ibt-118) equal with "Zero rated".
- aligned-ibrp-z-05 In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Zero rated" the Invoiced item VAT rate (ibt-152) MUST be 0 (zero).
- aligned-ibrp-z-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Zero rated" the Document level allowance VAT rate (ibt-96) MUST be 0 (zero).
- aligned-ibrp-z-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Zero rated" the Document level charge VAT rate (ibt-103) MUST be 0 (zero).
- aligned-ibrp-z-08 In a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Zero rated" the VAT category taxable amount (ibt-116) MUST equal the sum of Invoice line net amount (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the VAT category codes (ibt-151, ibt-95, ibt-102) are "Zero rated".
- aligned-ibrp-z-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Zero rated" MUST equal 0 (zero).
- ibr-001-ae Credit note reason code [BTAE-03] value should be from the Reasons for credit note code list.
- ibr-002-ae Currency exchange rate [BTAE-04] should contain the values till maximum of 6 decimal places.
- ibr-005-ae Frequency of billing (BTAE-06) should be taken from the frequency of billing code list.
- ibr-006-ae 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-007-ae When Invoice Transaction-type code (BTAE-02) has value 1XXXXXXX (Free trade zone), then Beneficiary ID (BTAE-01) MUST be provided.
- ibr-010-ae Passport issuing country code (BTAE-19) MUST be there when Buyer legal registration identifier type (BTAE-16) is 'Passport'
- ibr-011-ae Passport issuing country code (BTAE-19) MUST be coded using ISO code list 3166-1.
- ibr-012-ae Passport issuing country code (BTAE-18) MUST be there when Seller legal registration identifier type (BTAE-15) is 'Passport'
- ibr-013-ae Passport issuing country code (BTAE-18) MUST be coded using ISO code list 3166-1.
- ibr-055-ae 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'.
- ibr-101-ae Authority name (BTAE-11) MUST be there when Buyer legal registration identifier type (BTAE-16) is Commercial/Trade license.
- ibr-102-ae 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 When the Invoiced item VAT category code (ibt-151) is VAT reverse charge, then Buyer VAT identifier (ibt-048) MUST be provided.
- ibr-104-ae 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-105-ae 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 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 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.
- ibr-114-ae Document level charge VAT category code (IBT-102) cannot be 'Standard rate additional VAT'.
- ibr-115-ae Document level allowance tax category code (IBT-095) cannot be 'Standard rate additional VAT'.
- ibr-116-ae 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 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 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 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 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-123-ae 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-124-ae 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-125-ae In Item Information(IBG-31), Item description (IBT-154) MUST be there.
- ibr-126-ae In Price Details (IBG-29), Item price base quantity (IBT-149) and Item Gross Price (IBT-148) MUST be there.
- ibr-127-ae 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) .
- ibr-128-ae 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).
- ibr-131-ae 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-132-ae 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.
- ibr-133-ae 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-134-ae 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-135-ae 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 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-137-ae Principal ID (BTAE-14) is MUST, where Invoice transaction type code [BTAE-02] is XXXXX1XX (Disclosed Agent billing).
- ibr-138-ae Invoicing period [IBG-14] is MUST, where Invoice transaction type code [BTAE-02] is XXX1XXXX (Summary invoice).
- ibr-139-ae 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-140-ae When VAT accounting currency (IBT-006) is present, it shall be AED.
- ibr-141-ae When, VAT point date [IBT-007] is present, it should be before the Invoice issue date [IBT-002].
- ibr-142-ae 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-143-ae 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-144-ae 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-145-ae Each Invoice line (IBG-25) MUST be categorized with an Invoiced item VAT category code (IBT-151).
- ibr-146-ae 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 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-148-ae 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-149-ae 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-150-ae The Seller legal registration identifier (IBT-030) MUST be provided when the scheme identifier (IBT-034-1) is '0235'
- ibr-151-ae 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-152-ae 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'.
- ibr-153-ae 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-154-ae 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' .
- ibr-157-ae 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-158-ae Where the Invoice type code [IBT-003] is 'Credit note', Credit note reason code [BTAE-03] MUST be there .
- ibr-159-ae Currency exchange rate [BTAE-04] is MUST when then Invoice currency code [IBT-005] is different from 'AED'.
- ibr-160-ae When Frequency of billing (BTAE-06) value is 'Others', then value should be provided in Invoice note (IBT-022).
- ibr-162-ae 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 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 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 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.
- ibr-167-ae 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 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 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-172-ae 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 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-174-ae 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-175-ae 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.
- ibr-176-ae 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 Either Seller tax registration identifier (IBT-032) or Seller VAT identifier (IBT-031) MUST be provided
- ibr-178-ae Tax scheme code, if provided in (IBT-031-1) shall not be 'VAT' when Seller tax registration identifier (IBT-032) is provided
- ibr-179-ae Buyer VAT identifier (IBT-048) MUST occur maximum once
- ibr-180-ae 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-181-ae 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
- ibr-183-ae 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'.
- ibr-184-ae When the Item type [BTAE-13] is 'Goods' then Item classification identifier (ibt-158) must be provided.
- ibr-185-ae When the Item type [BTAE-13] is 'Services' then Service accounting code (BTAE-17) must be provided.
- ibr-186-ae When the Item type [BTAE-13] is 'Both' then Item classification identifier (ibt-158) and Service accounting code (BTAE-17) must be provided.
- ibr-187-ae The minimum number of digits to be provided should be 'X' in Item classification identifier (ibt-158) and Service accounting code (BTAE-17).
- ibr-188-ae The scheme identifier (ibt-158-1) MUST be HS when Item classification identifier (ibt-158) is provided.
- ibr-189-ae The scheme identifier (BTAE-17-1) MUST be SAC when Service accounting code (BTAE-17) is provided.
- ibr-190-ae 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.
- ibr-191-ae 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).
- ibr-192-ae when Payment means type code (ibt-081) is 'credit transfer' then Payment account identifier (ibt-084) must be provided.
- ibr-193-ae The unique identifier number (BTAE-07) must be provided.
- ibr-194-ae Invoice line Amount payable (BTAE-10) must be provided.
- ibr-196-ae The Incoterms (BTAE-22) must be provided.