ZATCA Invoice Alert Codes and How to Fix Them

Every validation alert the Zakat, Tax and Customs Authority (ZATCA) can return on an invoice, listed by error code: the ones you fix in your own data, and the ones Qoyod handles on its side.

An alert code on its own does not tell you whether you have to do anything.

1. Open the invoice and read the alert code shown on it.
2. Check the invoice status, which decides whether that invoice needs correcting.
3. Find the code in one of the two lists below.

Read the invoice status first

• “Received with alerts”: no change to that invoice is needed. The alert is a note to apply to your future invoices.
• “Error in invoice”: the invoice needs a correction, a credit note, and a new invoice.

For what each status and alert colour means, see Guide to E-Invoice Statuses After ZATCA Submission.

Path in Qoyod

Sales › Sales Invoices › View › Alert message at the top of the invoice

Most of the fixes below are made in one of these two places:

Settings › General Settings › Address

Sales › Customers › Edit customer

Alerts you fix in your own data

These codes point at data in your business settings, your customer records or the invoice itself. Each entry gives the rule and the fix.

• BR-08: the invoice must contain the seller postal address (BG-5). The address of your own business is incomplete. Open Settings, then General Settings, and complete the Address field: street or neighbourhood name, city, the 5-digit postal code and the district, then save at the bottom of the page.
• BR-KSA-09: the seller address must contain street name, building number, postal code, city, district and country code. Complete every one of those fields in Settings, then General Settings, then Address, then save.
• BR-1010: the invoice must contain the buyer postal address (BG-8). This applies to standard tax invoices, and not to simplified tax invoices or their credit and debit notes. Open Sales, then Customers, click Edit next to the customer on the invoice, and enter the street, city, district, 5-digit postal code, building number and country, then save. The invoice counts as a standard tax invoice when the customer has a VAT number in their data, and as a simplified tax invoice when they do not.
• BR-KSA-10: the buyer address must contain a street, city, postal code and country code, for example SA. The rule does not apply to simplified tax invoices or their credit and debit notes. Open Sales, then Customers, open the customer’s file, fill in every field of the Address section, and click Save.
• BR-E-10: a line marked “Exempt from VAT” must carry a VAT exemption reason code (BT-121) or reason text (BT-120). Open the invoice from Sales, then Sales Invoices, and find the line whose Tax Type is “Exempted from VAT”. Then open Products & Costs, search for that product, click Edit, and check that the tax reason has been added.
• BR-O-09: on a line marked “Not subject to VAT”, the tax amount must be exactly 0.00, not any other number, not even 0.01. Open the invoice, find the line whose Tax Type is “Not subject to VAT”, and set its tax amount to 0.00. This tax type is used only in special cases such as internal non-commercial transactions, for example inventory transfers between branches without a sale, and some government or exceptional transactions that are not subject to tax at all. Ordinary products and services use 15% or 0% instead. “Not subject”, “Exempt” and “0%” each have a different use.
• BR-KSA-07: self-billing is not allowed on an export invoice. If the invoice is marked as an export of goods or services in its additional information, turn the self-billing option off. Self-billing is used inside Saudi Arabia only, in specific cases.
• BR-KSA-08: the seller identification (BT-29) must appear exactly once, with one of the scheme IDs CRN, MOM, MLS, SAG or OTH, and must contain alphanumeric characters only. Open Settings, then General Settings, and find the “Additional Identifiers” section. Keep one identifier only and delete any extras. Commercial Registration (CRN) is the most common choice. The value must contain no spaces, no symbols such as #, @ or /, and no Arabic letters. Correct examples: CRN 701234567, MOM MOM987654, OTH COMPANY2025.
• BR-KSA-14: the buyer identification (BT-46) must appear exactly once, with one of the scheme IDs TIN for a tax identification number, CRN for a commercial registration number, MOM for a Momra license, MLS for an MLSD license, 700 for a 700 number, SAG for a Sagia license, NAT for a national ID, GCC for a GCC ID, IQA for an Iqama number, PAS for a passport, or OTH for another ID, and must contain alphanumeric characters only. Open Sales, then Customers, click Edit on the customer, and go to the additional identifiers section at the bottom of the page. Keep a single row, delete any extra rows, write the value without spaces or symbols, then save.
• BR-KSA-15: a standard tax invoice must contain the supply date (KSA-5). Add the supply date to your standard tax invoices.
• BR-KSA-17: a credit note or a debit note must contain the reason it was issued (KSA-10). Add the reason for issuance in the note’s data.
• BR-KSA-25: on a simplified tax invoice or its credit or debit note that uses the educational or health exemption reason (VATEX-SA-EDU or VATEX-SA-HEA), the buyer name (BT-44) is mandatory and cannot be left blank.
• BR-KSA-37: the seller address building number must contain 4 digits. Re-enter it from Settings, then General Settings, then the building number in the Address field, then save.
• BR-KSA-39: the invoice must contain the seller VAT registration number (BT-31). Add the tax registration number in Settings, then General Settings.
• BR-KSA-40: the seller VAT registration number (BT-31), when present, must contain 15 digits, with “3” as the first and the last digit. Re-enter it correctly in Settings, then General Settings, then the Tax Registration Number field.
• BR-KSA-42: the buyer name (BT-44) must be present on a standard tax invoice and its credit and debit notes. Add the buyer name in the invoice data.
• BR-KSA-44: on an invoice that is not an export, the buyer VAT registration number (BT-48), when entered, must contain 15 digits with “3” as the first and the last digit, for example 312345678901233. Open the rejected invoice, note the customer name, then open the customers list and check the VAT registration number field: exactly 15 digits, starting with 3, ending with 3, with no dashes, spaces or letters. Enter a tax number for a customer registered for tax, not for an end consumer, and not for an export, where the “Export” type is selected instead.
• BR-KSA-46: on an export invoice the buyer VAT registration number (BT-48) must not exist at all, because the buyer is not registered with the Saudi tax authority. Check that the invoice type is “Export invoice for goods or services”, visible in the additional information at the bottom of the invoice. Then open Sales, then Customers, click Edit on the buyer, clear the VAT registration number field completely, leave it blank, and click Save.
• BR-KSA-49: when the exemption reason code is VATEX-SA-EDU or VATEX-SA-HEA, the other buyer ID (BT-46) is mandatory and must be a national ID. Open Sales, then Customers, open the customer’s file, find the “Additional IDs” section at the bottom of the page, add an ID named “National ID” with the customer’s national ID, and click Save.
• BR-KSA-63: when the buyer country code is “SA”, the street name, building number, postal code, city, district and country code are all mandatory. Open Sales, then Customers, open the customer’s file, and fill in every field of the “Billing Address” section without leaving any of them empty, then click Save.
• BR-KSA-64: the seller address additional number (KSA-23) must be 4 digits. This is the 4-digit additional (secondary) number from your registered National Address, which pinpoints the location. It is not the unit or apartment number inside the building. Re-enter it from Settings, then General Settings, then the Address field, where it is usually written after the postal code, then click Save at the bottom of the page.
• BR-KSA-65: the buyer address additional number (KSA-19), if entered, must be exactly 4 digits, with no letters. Open Sales, then Customers, open the customer’s information, and under the Address section either change the additional number to 4 digits, for example 123 becomes 0123, or clear the field completely. The field is not mandatory, so leaving it empty is acceptable, and it is the fastest option when the customer has not given you an official additional number. Then click Save.
• BR-KSA-66: the seller postal code (BT-38) must be exactly 5 digits, with no letters. It is always mandatory, unlike the additional number. Enter it from Settings, then General Settings, then the “Postal Code” field under the Address section, then click Save.
• BR-KSA-67: when the buyer country code is “SA”, the buyer postal code (BT-53) must be exactly 5 digits, with no letters. Open Sales, then Customers, open the customer’s information, enter the postal code in the “Postal Code” field under the Address section, then click Save.
• BR-KSA-69: a line marked “Zero rated” must carry a VAT exception reason code (BT-121) and reason text (BT-120), for example export outside the Kingdom. Zero rating applies in specific cases such as the export of goods or services outside Saudi Arabia, supplies related to international transport, and supplies to businesses in qualified free zones. Open the rejected invoice, find the line whose Tax Type is “Zero%”, then open Products & Costs and click Edit next to that product to add the reason.
• BR-KSA-71: on a simplified summary invoice the buyer name must be present, even for an end consumer. A summary invoice is one that collects several transactions on a single simplified invoice, for example a retail store issuing one invoice with 10 items for a day’s purchases, or a service company issuing one invoice for three services provided to one consumer in a day. Open the rejected invoice, check that the invoice type is “Simplified” and that it contains more than one line, then find the “Buyer Name” field. If it is empty or unclear, enter a clear name from the customers list by clicking Edit next to the customer’s name, then save.
• BR-KSA-72: a simplified summary invoice must carry a supply date (KSA-5) and a supply end date (KSA-24). Enter the supply date on the invoice.
• BR-KSA-81: on a standard tax invoice with no buyer VAT registration number (BT-48), the other buyer ID (BT-46) is mandatory. It is the alternative field that identifies a customer who has no Saudi tax number, such as a foreign company, an individual or an unregistered entity. Acceptable identifiers include the commercial registration number for a company, the national ID for a Saudi individual, a passport for a foreigner, or a contract number or internal code in exceptional cases. Open Sales, then Customers, open the customer’s data, find the “Additional IDs” section under “Additional Details” at the bottom of the page, select the appropriate type, enter the value, and click Save. This requirement does not apply to simplified invoices, or when the buyer already has a tax number.
• BR-KSA-DEC-01: percentage discount values (BT-94, BT-138) must be between 0.00 and 100.00, with a maximum of two decimal places, digits only, and no percentage symbol. Open the rejected invoice and check the “Discount %” field on the line being edited, and the “Discount” section at the end of the invoice. Write 10 rather than “10%”, stay inside the range instead of 105 or -5, keep at most two decimals so 25.123 becomes 25.12, and never write the value in words.
• BR-KSA-DEC-04: the amount including VAT at line level (KSA-12) must have a maximum of two decimal places. Keep each line’s amount-including-tax to two decimals.
• BR-KSA-CL-04: the VAT exemption reason code (BT-121) must exist on the invoice, and the codes Z and E must carry the Saudi exemption or exception reason code and text. Open the rejected invoice or the one carrying the alert, find each line whose Tax Type is “Zero%” or “Exempt from VAT”, then open Products & Costs, click Edit next to the product, enter the tax reason, and save. For zero rated (Z), the codes are VATEX-SA-EXPORT for export outside Saudi Arabia, VATEX-SA-FREEZONE for a supply to a qualified free zone, and VATEX-SA-TRANSPORT for an international transport service. For exempt (E), they are VATEX-SA-HEA for a certified health service, VATEX-SA-EDU for a certified educational service, and VATEX-SA-EXEMPT-OTHER for another approved exemption.
• BR-KSA-CL-05: when the VAT exemption reason code (BT-121) is Z or E, the reason text (BT-120) must also exist, with one of the approved Saudi values. Open the invoice, find each line whose tax type is “0%” or “VAT exempt”, then open Products & Costs, click Edit next to the product, add the tax reason, and click Save at the bottom of the page.

Alerts Qoyod handles

The remaining codes are ones Qoyod handles on its side. They require no action on your part: the invoice was issued and approved correctly, and it does not affect your business or cause any penalties. Qoyod maintains its ZATCA integration and updates these validation rules automatically. The list is here so you can confirm that a code you were shown is one of them.

• BR-02: An Invoice shall have an Invoice number (BT-1).
• BR-03: An Invoice shall have an Invoice issue date (BT-2).
• BR-04: An Invoice shall have an Invoice type code (BT-3).
• BR-05: An Invoice shall have an Invoice currency code (BT-5).
• BR-06: An Invoice shall contain the Seller name (BT-27).
• BR-09: The Seller postal address (BG-5) shall contain a Seller country code (BT-40).
• BR-13: An Invoice shall have the Invoice total amount without VAT (BT-109).
• BR-14: An Invoice shall have the Invoice total amount with VAT (BT-112).
• BR-15: An Invoice shall have the Amount due for payment (BT-115).
• BR-16: An Invoice shall have at least one Invoice line (BG-25).
• BR-21: Each Invoice line (BG-25) shall have an Invoice line identifier (BT-126).
• BR-22: Each Invoice line (BG-25) shall have an Invoiced quantity (BT-129).
• BR-24: Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131).
• BR-25: Each Invoice line (BG-25) shall contain the Item name (BT-153).
• BR-26: Each Invoice line (BG-25) shall contain the Item net price (BT-146).
• BR-31: Each Document level allowance (BG-20) shall have a Document level allowance amount (BT-92).
• BR-32: Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).
• BR-41: Each Invoice line allowance (BG-27) shall have an Invoice line allowance amount (BT-136).
• BR-45: Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).
• BR-46: Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
• BR-47: Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).
• BR-48: Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
• BR-49: A Payment instruction (BG-16) shall specify the Payment means type code (BT-81).
• BR-53: If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.
• BR-55: Each Preceding Invoice reference (BG-3) shall contain a Preceding Invoice reference (BT-25).
• BR-CL-01: The document type code MUST be coded by the invoice and credit note related code lists of UNTDID 1001.
• BR-CL-03: currencyID MUST be coded using ISO code list 4217 alpha-3.
• BR-CL-04: If VAT category Code (BT 118) is ‘Z’, or ‘E’ or ‘O’, VAT exemption (or exception) reason code (BT-121) must exist with one of the values from paragraph 11.2.4 of XML implementation standards on Tax exemption (or exception) reason code – specific to Saudi Arabia.
• BR-CL-04: Invoice currency code MUST be coded using ISO code list 4217 alpha-3.
• BR-CL-05: Tax currency code MUST be coded using ISO code list 4217 alpha-3.
• BR-CL-06: Code for the reason for document level charge (BT-105) and the code for the reason for invoice line charge (BT-145) MUST be coded using UNTDID 7161 code list. UNTDID 7161 code list min/DAM/trade/untdid/d 16b/tred/tred7161.htm.
• BR-CL-14: Country codes in an invoice MUST be coded using ISO code list 3166-1.
• BR-CL-16: Payment means in an invoice MUST be coded using UNCL4461 code list.
• BR-CL-18: Invoice tax categories MUST be coded using UNCL5305 code list.
• BR-CO-04: Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).
• BR-CO-10: Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).
• BR-CO-11: Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92).
• BR-CO-13: Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) – Sum of allowances on document level (BT-107).
• BR-CO-14: Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).
• BR-CO-15: Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).
• BR-CO-16: Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) – Paid amount (BT-113).
• BR-CO-17: VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.
• BR-CO-18: An Invoice shall at least have one VAT breakdown group (BG-23).
• BR-DEC-01: The allowed maximum number of decimals for the Document level allowance amount (BT-92) is 2.
• BR-DEC-02: The allowed maximum number of decimals for the Document level allowance base amount (BT-93) is 2.
• BR-DEC-09: The allowed maximum number of decimals for the Sum of Invoice line net amount (BT-106) is 2.
• BR-DEC-10: The allowed maximum number of decimals for the Sum of allowances on document level (BT 107) is 2.
• BR-DEC-12: The allowed maximum number of decimals for the Invoice total amount without VAT (BT-109) is 2.
• BR-DEC-13: The allowed maximum number of decimals for the Invoice total VAT amount (BT-110) is 2.
• BR-DEC-14: The allowed maximum number of decimals for the Invoice total amount with VAT (BT-112) is 2.
• BR-DEC-15: The allowed maximum number of decimals for the Invoice total VAT amount in accounting currency (BT-111) is 2.
• BR-DEC-16: The allowed maximum number of decimals for the Paid amount (BT-113) is 2.
• BR-DEC-18: The allowed maximum number of decimals for the Amount due for payment (BT-115) is 2.
• BR-DEC-19: The allowed maximum number of decimals for the VAT category taxable amount (BT-116) is 2.
• BR-DEC-20: The allowed maximum number of decimals for the VAT category tax amount (BT-117) is 2.
• BR-DEC-23: The allowed maximum number of decimals for the Invoice line net amount (BT-131) is 2.
• BR-DEC-24: The allowed maximum number of decimals for the Invoice line allowance amount (BT-136) is 2.
• BR-DEC-25: The allowed maximum number of decimals for the Invoice line allowance base amount (BT 137) is 2.
• BR-E-01: An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) where the VAT category code (BT-151 or BT-95) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".
• BR-E-05: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).
• BR-E-06: In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).
• BR-E-09: The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).
• BR-O-01: An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) where the VAT category code (BT-151 or BT-95) is "Not subject to VAT" shall contain exactly one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".
• BR-O-05: An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).
• BR-O-06: A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT" shall not contain a Document level allowance VAT rate (BT-96).
• BR-O-08: In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT131) minus the sum of Document level allowance amounts (BT-92) where the VAT category codes (BT-151, BT-95) are "Not subject to VAT".
• BR-O-10: An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level allowances (BG-20) where Document level allowance VAT category code (BT-95) is not "Not subject to VAT".
• BR-O-13: An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level allowances (BG-20) where Document level allowance VAT category code (BT-95) is not "Not subject to VAT".
• BR-S-06: In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero.
• BR-S-09: The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119) / 100), rounded to two decimals.
• BR-S-10: A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
• BR-Z-01: An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) where the VAT category code (BT-151 or BT-95) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Zero rated".
• BR-Z-05: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
• BR-Z-06: In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
• BR-Z-09: The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero).
• BR-KSA-03: The invoice must contain a unique identifier ("UUID") (KSA-1) given by the machine that issued the document (unique message identifier for interchange process). This value must contain only letters, digits, and dashes. (Note: In Windows OS UUIDs are referred to by the term GUID.).
• BR-KSA-04: The document issue date (BT-2) must be less or equal to the current date.
• BR-KSA-05: The invoice type code (BT-3) must be equal to one of value from the subset of UN/CEFACT code list 1001, D.16B agreed for KSA electronic invoices.
• BR-KSA-06: The invoice transaction code (KSA-2) must exist and respect the following structure: NNPNESB where NN (positions 1 and 2) = invoice subtype: – 01 for tax invoice – 02 for simplified tax invoice P (position 3) = 3rd Party invoice transaction, 0 for false, 1 for true N (position 4) = Nominal invoice transaction, 0 for false, 1 for true E (position 5) = Exports invoice transaction, 0 for false, 1 for true S (position 6) = Summary invoice transaction, 0 for false, 1 for true B (position 7) = Self billed invoice.
• BR-KSA-16: Payment means code (BT-81) in an invoice exist, then it must contain one of the values from subset of UNTDID 4461 code list.
• BR-KSA-18: VAT category code must contain one of the values (S, Z, E, O).
• BR-KSA-26: If the invoice contains the previous invoice hash (KSA-13), this hash must be base64 encoded SHA256. The hash shall be computed using the following method as described in the ds:transforms block in the XML Invoice Specifications: 1. Remove the block 2. Remove the block where = QR 3. Remove the bloc.
• BR-KSA-27: The document must contain a QR code (KSA-14), and this code must be base64Binary.
• BR-KSA-28: If the cryptographic stamp (KSA 15) exists in the invoice, this cryptographic stamp (KSA-15) must contain the exact "urn:oasis:names:specification:ubl:signature:1" value for signature information ID.
• BR-KSA-29: If the cryptographic stamp (KSA15) exists in the invoice, this cryptographic stamp (KSA-15) must contain the exact "urn:oasis:names:specification:ubl:signature:Invoice" value for referenced signature ID and signature ID.
• BR-KSA-30: The document cryptographic stamp (KSA-15) must contain the exact "urn:oasis:names:specification:ubl:dsig:enveloped:xades" value for signature method.
• BR-KSA-31: For simplified tax invoices and associated credit notes and debit notes (KSA-2, position 1 and 2 = 02), only the following are accepted: ● third party (KSA-2, position 3 = 1), ● nominal supply (KSA-2, position 4 = 1) and summary transactions (KSA-2,, position 6 = 1).
• BR-KSA-33: Each invoice must have an invoice counter value (KSA-16).
• BR-KSA-34: The invoice counter value (KSA 16) contains only digits.
• BR-KSA-35: If the invoice contains a supply end date (KSA-24), then the invoice must contain a supply date (KSA-5).
• BR-KSA-36: If the invoice contains a supply end date (KSA-24), then this date must be greater than or equal to the supply date (KSA-5).
• BR-KSA-50: The line VAT amount (KSA-11) must be Invoice line net amount (BT-131) x (Line VAT rate (BT 152)/100).
• BR-KSA-51: The line amount with VAT (KSA 12) must be Invoice line net amount (BT-131) + Line VAT amount (KSA-11).
• BR-KSA-52: The line VAT amount (KSA-11) is mandatory for tax invoice and associated credit notes and debit notes (KSA-2, position 1 and 2 = 01).
• BR-KSA-53: The line amount with VAT (KSA 12) is mandatory for tax invoice and associated credit notes and debit notes (KSA-2, position 1 and 2 = 01).
• BR-KSA-56: For credit notes ((BT-3) has the value of 381) and debit notes ((BT-3) has the value of 383), the billing reference ID (BT-25) is mandatory.
• BR-KSA-60: Cryptographic stamp (KSA-15) must exist in simplified tax invoices and associated credit notes and debit notes (KSA-2, position 1 and 2 = 02).
• BR-KSA-61: Previous invoice hash (KSA-13) must exist in an invoice.
• BR-KSA-68: Tax currency code (BT-6) must exist in an invoice.
• BR-KSA-70: The invoice must contain an Invoice issue times (KSA-25) This value will be in the format: hh:mm:ss for time expressed in AST or hh:mm:ssZ for time expressed in UTC. (eg 19:20:30).
• BR-KSA-82: An Invoice line (BG-25) where prepayment Document Type Code (KSA-30) is provided, then Item net price (BT-146); Invoice line allowance amount (BT-136); Invoice line charge amount (BT 141); Item line net amount (BT 131); line VAT amount (KSA-11); and line amount with VAT (KSA 12) for that line shall be 0 (Zero),if exist.
• BR-KSA-83: A VAT breakdown (BG-23) with VAT Category code (BT-118) ‘Exempt from VAT’ or ‘Zero rated’or ‘Not subject to VAT’ shall have a VAT exemption (or exception reason text (BT-120) with one of the values from paragraph 11.2.4 of XML implementation standardS on Tax exemption (or exception) reason text – specific to Saudi Arabia.
• BR-KSA-CL-01: Currency code (BT-5) must be according to ISO 4217:2005.
• BR-KSA-CL-02: All currencyID attributes (BT-5) must have the same value as the invoice currency code (BT-5), except for the invoice total VAT amount in accounting currency (BT-111).
• BR-KSA-CL-03: Mime code must be according to subset of IANA code list.
• BR-KSA-DEC-02: The VAT rates (BT-96119, BT-152) must be from 0.00 to 100.00, with maximum two decimals. Only numerals are accepted, the percentage symbol (%) is not allowed.
• BR-KSA-DEC-03: VAT amount at line level (KSA-11) must have a maximum two decimals.
• BR-KSA-DEC 06: Prepayment VAT category Taxable Amount (KSA-31) and Prepayment VAT Category Tax Amount (KSA-32) must have a maximum two decimals.
• BR-KSA-EN16931-01: Business process (BT-23) must be "reporting:1.0".
• BR-KSA-EN16931-02: VAT accounting currency code (BT-6) must be "SAR".
• BR-KSA-EN16931-03: Allowance amount (BT-92, BT-136) must equal base amount (BT-93, BT-137) * percentage (BT-94, BT-138) / 100 if base amount and percentage exists.
• BR-KSA-EN16931-04: Allowance base amount (BT-93, BT-137) must be provided when allowance percentage (BT-94, BT-138) is provided.
• BR-KSA-EN16931-05: Allowance percentage (BT-94, BT-138) must be provided when the allowance base amount (BT-93, BT-137) is provided.
• BR-KSA-EN16931-06: Charge on price level (BG-29) is NOT allowed. Only value ‘false’ allowed.
• BR-KSA-EN16931-07: Item net price (BT-146) must equal (Gross price (BT-148) – Allowance amount (BT-147)) when gross price is provided.
• BR-KSA-EN16931-08: Only one tax total (BG-22) with tax subtotals must be provided. Refer to Calculation of VAT.
• BR-KSA-EN16931-09: Only one tax total (BG-22) without tax subtotals must be provided when tax currency code is provided.
• BR-KSA-EN16931-11: Invoice line net amount (BT-131) must equal (Invoiced quantity (BT-129) * (Item net price (BT-146) / item price base quantity (BT-149))- Sum of invoice line allowance amount (BT-136).
• BR-KSA-EN16931-12: Base quantity (BT-149) must be a positive number above zero.
• BR-KSA-F-01: A date MUST be formatted YYYY-MM-DD.
• BR-KSA-F-02: Allowance/Charge Indicator value MUST equal to ‘false’/’True’ respectively.
• BR-KSA-F-03: Document MUST not contain empty elements.
• BR-KSA-F-04: All the document amounts and quantities must be positive.
• BR-KSA-F-06: Minimum & Maximum character limits should be maintained as per data dictionary for every data field.

Notes

• Reissue an invoice only when its status is “Error in invoice”. When the status is “Received with alerts”, the invoice itself needs no change, and the fix applies to your future invoices.
• If the connection with the authority is the problem rather than the invoice data, see Resolving ZATCA Integration Issues (Phase Two).
• If a code you were shown is not in either list, contact customer service to action this request and include the exact alert text shown on the invoice.