Buyer needs a TRN or another identifier

Unless it's an export, the buyer must be identified: either their TRN (IBT-048) or a buyer identifier such as a trade licence, Emirates ID or passport (IBT-046).

This is the most common rejection for B2B invoices to small customers who aren't VAT-registered.

Fails

<cac:AccountingCustomerParty><cac:Party>
  <cac:PartyLegalEntity><cbc:RegistrationName>Sandpiper Trading LLC</cbc:RegistrationName></cac:PartyLegalEntity>
</cac:Party></cac:AccountingCustomerParty>

Fix

If the buyer is VAT-registered, add their TRN. If not, add their trade licence number as the buyer identifier. Don't invent a TRN.

Passes

<cac:PartyTaxScheme>
  <cbc:CompanyID>100987654300003</cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>

Schematron

Context

cac:AccountingCustomerParty/cac:Party

Test

((cac:PartyIdentification/cbc:ID or cac:PartyTaxScheme/cbc:CompanyID) and (not(matches(../../cbc:ProfileExecutionID, "^[01]{7}1$")) and cbc:EndpointID/@schemeID = "0235" and not(matches(cbc:EndpointID, "^1\d{9}$")))) or not(not(matches(../../cbc:ProfileExecutionID, "^[01]{7}1$")) and cbc:EndpointID/@schemeID = "0235" and not(matches(cbc:EndpointID, "^1\d{9}$")))

Official text: 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'

Official · PINT AE (UAE) rules. Severity: error. Runs on UBL XML and on JSON.

Check an invoice