Rules / IBR-132-AE
IBR-132-AE error
TRN must be 15 digits, starting with 1 and ending with 03
Every VAT identifier on the invoice (seller, buyer, tax representative, principal) must be a UAE TRN: exactly 15 digits, first digit 1, last two digits 03. No spaces, dashes or country prefix.
The FTA matches every e-invoice to a tax registration. A TRN that's one digit short or mistyped means the invoice can't be tied to anyone.
Fails
<cac:PartyTaxScheme>
<cbc:CompanyID>100-1234-5670-003</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>Fix
Copy the TRN from the VAT registration certificate in EmaraTax and strip separators. If it's 15 digits but doesn't end in 03, it's probably a different number (a trade licence, say), not a TRN. PintLint's fix strips spaces and dashes for you; it won't guess a missing digit.
Passes
<cbc:CompanyID>100123456700003</cbc:CompanyID>Schematron
- Context
cac:Party[cac:PostalAddress/cac:Country/cbc:IdentificationCode = 'AE']/cac:PartyTaxScheme[cac:TaxScheme/normalize-space(upper-case(cbc:ID)) = 'VAT']/cbc:CompanyID- Test
string-length(.) = 15 and starts-with(., "1") and ends-with(., "03") and matches(., "^[0-9]+$")
Official text: 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.