PINT Schematron Rules — Shared, PINT-AE and PINT-OM

Document structure & content92

• ibr-001Specification Identifier Is Mandatory on Every Invoice
• ibr-002Invoice Number Is Mandatory on Every Invoice
• ibr-003Invoice Issue Date Is Mandatory on Every Invoice
• ibr-004Invoice Type Code Is Mandatory on Every Invoice
• ibr-005Invoice Currency Code Is Mandatory on Every Invoice
• ibr-006Seller Name Is Mandatory on Every Invoice
• ibr-007Buyer Name Is Mandatory on Every Invoice
• ibr-008Seller Postal Address Is Mandatory on Every Invoice
• ibr-009Seller Country Code Is Mandatory in the Postal Address
• ibr-010An Invoice Must Contain the Buyer's Postal Address
• ibr-011Buyer Postal Address Country Code Is Mandatory When Address Is Provided
• ibr-012An Invoice Must State the Sum of Line Net Amounts
• ibr-013PINT-AE Rule BR-13 (ibr-013): Invoice Total Amount Without Tax Is Mandatory
• ibr-014PINT-AE Rule BR-14 (ibr-014): Invoice Total Amount With Tax Is Mandatory
• ibr-015PINT-AE Rule BR-15 (ibr-015): Amount Due for Payment Is Mandatory
• ibr-016PINT-AE Rule BR-16 (ibr-016): Every Invoice Must Have at Least One Invoice Line
• ibr-017PINT-AE Rule BR-17 (ibr-017): Payee Name Mandatory When Payee Differs From Seller
• ibr-018PINT-AE Rule BR-18 (ibr-018): Seller Tax Representative Name Is Mandatory When Tax Representative Is Present
• ibr-019A Tax Representative Requires a Postal Address
• ibr-020PINT-AE Rule BR-19 (ibr-020): Seller Tax Representative Postal Address Country Code Is Mandatory
• ibr-021PINT-AE Rule BR-21 (ibr-021): Invoice Line Identifier Is Mandatory on Every Line
• ibr-022PINT-AE Rule BR-22 (ibr-022): Invoiced Quantity Is Mandatory on Every Invoice Line
• ibr-023PINT-AE Schematron Rule BR-23: Unit of Measure Code Is Mandatory on Every Invoice Line
• ibr-024PINT-AE Schematron Rule BR-24: Invoice Line Net Amount Is Mandatory
• ibr-025PINT-AE Schematron Rule BR-25: Item Name Is Mandatory on Every Invoice Line
• ibr-026PINT-AE Schematron Rule BR-26: Item Net Price Is Mandatory on Every Invoice Line
• ibr-027PINT-AE Schematron Rule BR-27: Item Net Price Must Not Be Negative
• ibr-028PINT-AE Schematron Rule BR-28: Item Gross Price Must Not Be Negative
• ibr-029PINT-AE Schematron Rule BR-29: Invoicing Period End Date Must Not Precede Start Date
• ibr-030PINT-AE Schematron Rule BR-30: Invoice Line Period End Date Must Not Precede Start Date
• ibr-031PINT-AE Schematron Rule BR-31: Document-Level Allowance Must Have an Allowance Amount
• ibr-033PINT-AE Schematron Rule BR-33: Document-Level Allowance Must Have a Reason or Reason Code
• ibr-036Document-Level Charge Must Have a Charge Amount
• ibr-038Document-Level Charge Must Have a Reason or Reason Code
• ibr-041Invoice Line Allowance Must Have a Line Allowance Amount
• ibr-042Invoice Line Allowance Must Have a Reason or Reason Code
• ibr-043Invoice Line Charge Must Have a Line Charge Amount
• ibr-044Invoice Line Charge Must Have a Reason or Reason Code
• ibr-049A Payment Instruction Must Specify the Payment Means Type Code
• ibr-052Every Supporting Document Must Carry a Reference
• ibr-053A Tax Currency Code Commits You to a Tax Total in That Currency
• ibr-054Item Attributes Travel in Pairs — Name and Value
• ibr-055A Billing Reference Must Actually Reference an Invoice
• ibr-056PINT-AE Rule BR-20 (ibr-056): Seller Tax Representative VAT Identifier Is Mandatory When Tax Representative Is Present
• ibr-057Every Deliver-To Address Needs a Country Code
• ibr-062The Seller's Electronic Address Must Declare Its Scheme
• ibr-063The Buyer's Electronic Address Must Declare Its Scheme
• ibr-066One Payment Card Account Per Invoice
• ibr-067One Payment Mandate Per Invoice
• ibr-068A GLN Must Be a Real GLN
• ibr-069Norwegian Organisation Numbers Under Scheme 0192
• ibr-070Danish CVR Numbers Under Scheme 0184
• ibr-071An Invoice Object Identifier Cannot Carry an Attachment
• ibr-072An Invoice Object Identifier Cannot Carry a Description
• ibr-073Every Date Must Be YYYY-MM-DD
• ibr-074A Binary Attachment Must Declare Its Mime Type
• ibr-075A Binary Attachment Must Declare Its Filename
• ibr-076Every Invoice Must Declare Its Business Process
• ibr-077VAT Accounting Currency Code Must Differ from Invoice Currency
• ibr-078Only One Invoiced Object Reference Is Allowed
• ibr-079No Element May Be Present but Empty
• ibr-080The Buyer Electronic Address Is Mandatory
• ibr-081The Seller Electronic Address Is Mandatory
• ibr-082Allowance/Charge Indicator Must Equal 'True' or 'False'
• ibr-083Charges Are Not Permitted at Price Level
• ibr-084Tax Totals Must Share the Same Sign Across Currencies
• ibr-085Line Period Start Must Fall Inside the Invoice Period
• ibr-086Line Period End Must Fall Inside the Invoice Period
• ibr-087Price Base Quantity Must Be Greater Than Zero
• ibr-088Base Quantity Unit Code Must Match the Invoiced Quantity
• ibr-089Only One Invoiced Object Reference Per Line
• ibr-090One Project Reference Per Document
• ibr-091Two Decimals on the Amount Due for Payment
• ibr-092Despatch Advice References Belong at One Level Only
• ibr-093A Prepaid Payment Requires a Total Paid Amount
• ibr-096One Despatch Advice Reference at Header Level
• ibr-097One Invoicing Period Per Document
• ibr-099One Trading Name for the Seller
• ibr-100One Legal Registration Identifier for the Seller
• ibr-101One Line of Additional Legal Information for the Seller
• ibr-102One Legal Name for the Buyer
• ibr-103One Legal Registration Identifier for the Buyer
• ibr-105One Payee Identifier, and Only When the Payee Is Not the Seller
• ibr-106The Payee Legal Identifier Must Resolve to One Legal Person
• ibr-107An Invoice Has One Delivery, Not Several
• ibr-108One Name for the Party Receiving the Goods
• ibr-109An Invoice Line Points at One Purchase Order Line
• ibr-111One Item Price Discount Per Invoice Line
• ibr-119Time Value Format
• ibr-122Document Charge Total Precision
• ibr-123Tax-Exclusive Total Precision
• ibr-124Invoice Tax Total Precision

VAT breakdown & category logic1

• ibr-sr-05Payment Terms Note Cardinality

Calculations & totals5

• ibr-co-10Sum of Line Net Amounts Must Match the Declared Total
• ibr-co-11Document-Level Allowance Total Must Equal the Sum of Its Parts
• ibr-co-15Tax-Inclusive Total Must Equal Net Total Plus VAT
• ibr-co-16Amount Due Must Reconcile Prepayments and Rounding
• ibr-co-19An Invoicing Period Needs a Start Date or an End Date

Specification requirements1

• Spec req.Buyer Reference or Purchase Order Reference Is Required

UAE-coined rules (-ae suffix)51

Written by the UAE for the UAE. These are numbered independently of the shared set — ibr-123-ae is not a UAE version of ibr-123, it is an unrelated check.

• aligned-ibrp-001-aeThe Specification Identifier Declares This Is a UAE Invoice
• ibr-001-aeThe Credit Note Reason Code Has to Come From a Fixed List
• ibr-002-aeExchange Rate Precision Cannot Exceed Six Decimals
• ibr-005-aeBilling Frequency Has Nine Permitted Values, No More
• ibr-006-aeA Reverse-Charge Line Has to Name the Type of Goods or Services
• ibr-007-aeA Free Trade Zone Invoice Needs a Beneficiary ID
• ibr-010-aeA Passport-Identified Buyer Needs an Issuing Country
• ibr-011-aeA Buyer's Passport Country Has to Be a Real ISO 3166-1 Code
• ibr-012-aeA Passport-Identified Seller Needs an Issuing Country
• ibr-013-aePassport Issuing Country Must Use ISO 3166-1
• ibr-055-aeCredit Notes Need a Preceding Invoice Reference — Unless They're Voids
• ibr-101-aeA Trade Licence Identifier Needs Its Issuing Authority Named
• ibr-101-aeA Trade-Licence Buyer Must Name the Issuing Authority
• ibr-102-aeStandard Rate Additional VAT Must Reconcile to Its Lines
• ibr-103-aeReverse Charge Lines Require a VAT-Registered Buyer
• ibr-104-aeLine VAT Classification Needs Both AED Amounts Stated
• ibr-108-aeStandard Rate Additional VAT Carries Zero Tax
• ibr-119-aeEvery VAT Breakdown Needs a Rate, Except Out of Scope and Exempt
• ibr-120-aeZero-Rated Breakdowns Carry a Zero Rate
• ibr-121-aeExempt Breakdowns Carry No Rate
• ibr-125-aeEvery Invoice Line Needs an Item Description
• ibr-128-aeUAE Addresses Must Use One of Seven Emirate Codes
• ibr-132-aeThe TRN Format Applies to Every UAE Party on the Invoice
• ibr-135-aeDomestic Buyers Need an Identifier — Exports Do Not
• ibr-136-aeOut-of-Scope and Goods-Related Credit Notes Need a Buyer Registration Identifier
• ibr-137-aeDisclosed Agent Billing Requires the Principal ID
• ibr-140-aeThe VAT Accounting Currency Can Only Be AED
• ibr-144-aeBuyer Address Needs Street, City and Country Subdivision
• ibr-148-aeThe Seller Tax Registration Identifier Is Ten Digits Starting With 1
• ibr-149-aeA UAE-Addressed Buyer Needs a Legal Registration Identifier
• ibr-150-aeA UAE-Addressed Seller Needs a Legal Registration Identifier
• ibr-154-aeThe Eight-Character Transaction Type Code
• ibr-158-aeEvery Credit Note Needs a Coded Reason
• ibr-159-aeExchange Rate Is Mandatory Once the Invoice Isn't in AED
• ibr-166-aeReverse-Charge Lines Must State the Type of Goods or Services
• ibr-172-aeA Trade-Licence Seller Must Name the Issuing Authority
• ibr-173-aeA UAE Seller's Identifier Type Has Four Permitted Values
• ibr-177-aeSeller Tax Registration Identifier or Seller Tax Identifier Must Be Provided
• ibr-178-aeSeller Tax Scheme Code Must Be VAT When the Seller Tax Registration Identifier Is Provided
• ibr-179-aeBuyer Tax Identifier Must Occur at Most Once
• ibr-180-aeA Buyer Registration Identifier Must Declare Its Type
• ibr-181-aeA Seller Registration Identifier Must Declare Its Type
• ibr-184-aeGoods Lines Need an HS Classification Code
• ibr-185-aeService Lines Need a Service Accounting Code
• ibr-186-aeMixed Items Need Both Classifications
• ibr-187-aeClassification Codes Have a Minimum Digit Depth
• ibr-188-aeThe Item Classification Scheme Must Be HS
• ibr-189-aeThe Service Code Scheme Must Be SAC
• ibr-190-aeStandard Rate VAT Must Be 5.00%
• ibr-193-aeWhy the Invoice Needs a UUID as Well as an Invoice Number
• ibr-196-aeDelivery Terms, When Present, Must State the Incoterms Code

PINT aligned rules, UAE-parameterised9

Shared PINT rule slots that the UAE spec fills with its own values. The same slot in another jurisdiction can say something materially different, so they sit here rather than on the shared card.

• aligned-ibrp-032Every Document-Level Allowance Must Carry a VAT Category Code
• aligned-ibrp-037Every Document Level Charge Needs a VAT Category Code
• aligned-ibrp-045Every VAT Breakdown Must Carry a Taxable Amount
• aligned-ibrp-046Every VAT Breakdown Must Carry a Tax Amount
• aligned-ibrp-047Every VAT Breakdown Must Be Defined by a Category Code
• aligned-ibrp-048VAT Breakdown Needs a Rate Unless the Supply Is Outside Scope
• aligned-ibrp-ae-08-aeReverse-Charge Breakdowns Must Reconcile to Their Lines
• aligned-ibrp-ae-09-aeReverse-Charge Breakdowns Carry Zero Tax
• aligned-ibrp-o-11-aeOut-of-Scope Breakdowns Carry No VAT Rate