id string | family string | severity string | text list | in_sdk bool | in_pdf bool | pdf_section string | pdf_page int64 | name_ar string | name_en string | page_ar string | page_en string | example_verified list |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
BR-02 | BR | warning | [
"An Invoice shall have an Invoice number (BT-1)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 35 | null | null | null | null | null |
BR-03 | BR | error | [
"An Invoice shall have an Invoice issue date (BT-2)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 35 | null | null | null | null | null |
BR-04 | BR | error | [
"An Invoice shall have an Invoice type code (BT-3)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-05 | BR | error | [
"An Invoice shall have an Invoice currency code (BT-5)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-06 | BR | warning | [
"An Invoice shall contain the Seller name (BT-27)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-08 | BR | warning | [
"An Invoice shall contain the Seller postal address (BG-5)"
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-09 | BR | warning | [
"The Seller postal address (BG-5) shall contain a Seller country code (BT-40)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-10 | BR | warning | [
"An Invoice shall contain the Buyer postal address (BG-8).Not applicable for simplified tax invoices and associated credit notes and debit notes (KSA-2, position 1 and 2 = 02)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-13 | BR | warning | [
"An Invoice shall have the Invoice total amount without VAT (BT-109)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-14 | BR | error | [
"An Invoice shall have the Invoice total amount with VAT (BT-112)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-15 | BR | error | [
"An Invoice shall have the Amount due for payment (BT-115)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-16 | BR | error | [
"An Invoice shall have at least one Invoice line (BG-25)"
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | الفاتورة بدون أي بند | Invoice has no line | https://cashhubapp.com/zatca-errors/br-16 | https://cashhubapp.com/en/zatca-errors/br-16 | [
"BR-16",
"BR-CO-10",
"BR-CO-13",
"BR-S-08"
] |
BR-21 | BR | warning | [
"Each Invoice line (BG-25) shall have an Invoice line identifier (BT-126)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-22 | BR | error | [
"Each Invoice line (BG-25) shall have an Invoiced quantity (BT-129)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-24 | BR | error | [
"Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-25 | BR | warning | [
"Each Invoice line (BG-25) shall contain the Item name (BT-153)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 36 | null | null | null | null | null |
BR-26 | BR | error | [
"Each Invoice line (BG-25) shall contain the Item net price (BT-146)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-31 | BR | error | [
"Each Document level allowance (BG-20) shall have a Document level allowance amount (BT-92)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-32 | BR | error | [
"Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-36 | BR | warning | [
"Each Document level charge (BG-21) shall have a Document level charge amount (BT-99)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-37 | BR | warning | [
"Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-41 | BR | error | [
"Each Invoice line allowance (BG-27) shall have an Invoice line allowance amount (BT-136)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-43 | BR | warning | [
"Each Invoice line charge (BG-28) shall have an Invoice line charge amount (BT-141)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-45 | BR | error | [
"Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-46 | BR | error | [
"Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-47 | BR | error | [
"Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-48 | BR | error | [
"Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-49 | BR | warning | [
"A Payment instruction (BG-16) shall specify the Payment means type code (BT-81)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-52 | BR | warning | [
"Each Additional supporting document (BG-24) shall contain a Supporting document reference (BT-122)."
] | true | false | null | null | null | null | null | null | null |
BR-53 | BR | warning | [
"If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 37 | null | null | null | null | null |
BR-54 | BR | error | [
"Each Item attribute (BG-32) shall contain an Item attribute name (BT-160) and an Item attribute value (BT-161)."
] | true | false | null | null | null | null | null | null | null |
BR-55 | BR | error | [
"Each Preceding Invoice reference (BG-3) shall contain a Preceding Invoice reference (BT-25)."
] | true | true | 13.2.1 Business rules - integrity constraints (BR) | 38 | null | null | null | null | null |
BR-CL-01 | BR-CL | error | [
"The document type code MUST be coded by the invoice and credit note related code lists of UNTDID 1001."
] | true | true | 13.2.7 Business rules – Code lists (BR-CL) | 44 | null | null | null | null | null |
BR-CL-03 | BR-CL | error | [
"currencyID MUST be coded using ISO code list 4217 alpha-3"
] | true | true | 13.2.7 Business rules – Code lists (BR-CL) | 44 | null | null | null | null | null |
BR-CL-04 | BR-CL | error | [
"Invoice currency code MUST be coded using ISO code list 4217 alpha-3"
] | true | true | 13.2.7 Business rules – Code lists (BR-CL) | 45 | null | null | null | null | null |
BR-CL-05 | BR-CL | error | [
"Tax currency code MUST be coded using ISO code list 4217 alpha-3"
] | true | true | 13.2.7 Business rules – Code lists (BR-CL) | 45 | null | null | null | null | null |
BR-CL-14 | BR-CL | warning | [
"Country codes in an invoice MUST be coded using ISO code list 3166-1"
] | true | true | 13.2.7 Business rules – Code lists (BR-CL) | 45 | null | null | null | null | null |
BR-CL-16 | BR-CL | warning | [
"Payment means in an invoice MUST be coded using UNCL4461 code list"
] | true | true | 13.2.7 Business rules – Code lists (BR-CL) | 45 | null | null | null | null | null |
BR-CL-18 | BR-CL | error | [
"Invoice tax categories MUST be coded using UNCL5305 code list."
] | true | true | 13.2.7 Business rules – Code lists (BR-CL) | 45 | null | null | null | null | null |
BR-CL-KSA-14 | BR-CL-KSA | error | [
"[KSA-14]Field character limit for QR Code field has been exceeded. The maximum character limit for this field is 1000 characters."
] | true | false | null | null | null | null | null | null | null |
BR-CO-04 | BR-CO | error | [
"Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151)."
] | true | true | 13.2.2 Business rules – conditions (BR-CO) | 38 | null | null | null | null | null |
BR-CO-10 | BR-CO | warning | [
"Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131)."
] | true | true | 13.2.2 Business rules – conditions (BR-CO) | 38 | null | null | null | null | null |
BR-CO-11 | BR-CO | error | [
"Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92)."
] | true | true | 13.2.2 Business rules – conditions (BR-CO) | 38 | null | null | null | null | null |
BR-CO-12 | BR-CO | error | [
"Sum of charges on document level (BT-108) = Σ Document level charge amount (BT-99)."
] | true | true | 13.2.2 Business rules – conditions (BR-CO) | 38 | null | null | null | null | null |
BR-CO-13 | BR-CO | warning | [
"Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108)."
] | true | true | 13.2.2 Business rules – conditions (BR-CO) | 38 | null | null | null | null | null |
BR-CO-14 | BR-CO | error | [
"Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117)."
] | true | true | 13.2.2 Business rules – conditions (BR-CO) | 38 | إجمالي الضريبة لا يساوي مجموع ضرائب الفئات | Total VAT does not equal the sum of category VAT | https://cashhubapp.com/zatca-errors/br-co-14 | https://cashhubapp.com/en/zatca-errors/br-co-14 | [
"BR-CO-14"
] |
BR-CO-15 | BR-CO | error | [
"Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110)."
] | true | true | 13.2.2 Business rules – conditions (BR-CO) | 38 | الإجمالي شامل الضريبة لا يساوي الصافي + الضريبة | Total with VAT does not equal net total + VAT | https://cashhubapp.com/zatca-errors/br-co-15 | https://cashhubapp.com/en/zatca-errors/br-co-15 | [
"BR-CO-15",
"BR-CO-16"
] |
BR-CO-16 | BR-CO | warning | [
"Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) -Pre-Paid amount (BT-113) + Rounding amount (BT-114)."
] | true | true | 13.2.2 Business rules – conditions (BR-CO) | 38 | null | null | null | null | null |
BR-CO-17 | BR-CO | warning | [
"VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals."
] | true | true | 13.2.2 Business rules – conditions (BR-CO) | 39 | ضريبة الفئة لا تساوي المبلغ × النسبة | Category VAT does not equal amount × rate | https://cashhubapp.com/zatca-errors/br-co-17 | https://cashhubapp.com/en/zatca-errors/br-co-17 | [
"BR-CO-14",
"BR-CO-15",
"BR-CO-17",
"BR-Z-09"
] |
BR-CO-18 | BR-CO | error | [
"An Invoice shall at least have one VAT breakdown group (BG-23)."
] | true | true | 13.2.2 Business rules – conditions (BR-CO) | 39 | null | null | null | null | null |
BR-CUSTOM-VALIDATION-01 | BR-CUSTOM | error | [
"The Seller VAT registration number or seller group VAT registration number (BT-31) of The invoice must not match the buyer VAT registration number (BT-48) ."
] | true | false | null | null | null | null | null | null | null |
BR-DEC-01 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Document level allowance amount (BT-92) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 45 | null | null | null | null | null |
BR-DEC-02 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Document level allowance base amount (BT-93) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 45 | null | null | null | null | null |
BR-DEC-05 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Document level charge amount (BT-99) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-06 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-09 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Sum of Invoice line net amount (BT-106) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-10 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Sum of allowanced on document level (BT-107) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-11 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Sum of charges on document level (BT-108) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-12 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Invoice total amount without VAT (BT-109) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-13 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Invoice total VAT amount (BT-110) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-14 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Invoice total amount with VAT (BT-112) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-15 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Invoice total VAT amount in accounting currency (BT-111) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-16 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Pre-Paid amount (BT-113) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-17 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Rounding amount (BT-114) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-18 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Amount due for payment (BT-115) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-19 | BR-DEC | warning | [
"The allowed maximum number of decimals for the VAT category taxable amount (BT-116) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 46 | null | null | null | null | null |
BR-DEC-20 | BR-DEC | warning | [
"The allowed maximum number of decimals for the VAT category tax amount (BT-117) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 47 | null | null | null | null | null |
BR-DEC-23 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Invoice line net amount (BT-131) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 47 | null | null | null | null | null |
BR-DEC-24 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Invoice line allowance amount (BT-136) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 47 | null | null | null | null | null |
BR-DEC-25 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Invoice line allowance base amount (BT-137) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 47 | null | null | null | null | null |
BR-DEC-27 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Invoice line charge amount (BT-141) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 47 | null | null | null | null | null |
BR-DEC-28 | BR-DEC | warning | [
"The allowed maximum number of decimals for the Invoice line charge base amount (BT-142) is 2."
] | true | true | 13.2.8 Business rules – Decimals (BR-DEC) | 47 | null | null | null | null | null |
BR-E-01 | BR-E | warning | [
"An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151 or BT-95 or BT-102) is \"Exempt from VAT\" shall contain at least one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to \"Exempt from VAT\"."
... | true | true | 13.2.5 Business rules - Exempted from VAT (BR-E) | 41 | null | null | null | null | null |
BR-E-05 | BR-E | error | [
"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)."
] | true | true | 13.2.5 Business rules - Exempted from VAT (BR-E) | 41 | null | null | null | null | null |
BR-E-06 | BR-E | error | [
"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)."
] | true | true | 13.2.5 Business rules - Exempted from VAT (BR-E) | 42 | null | null | null | null | null |
BR-E-07 | BR-E | error | [
"In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Exempt from VAT\", the Document level charge VAT rate (BT-103) shall be 0 (zero)."
] | true | true | 13.2.5 Business rules - Exempted from VAT (BR-E) | 42 | null | null | null | null | null |
BR-E-08 | BR-E | warning | [
"In a VAT breakdown (BG-23) where the VAT category code (BT-118) is \" Exempt from VAT\" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT cat... | true | true | 13.2.5 Business rules - Exempted from VAT (BR-E) | 42 | null | null | null | null | null |
BR-E-09 | BR-E | error | [
"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)."
] | true | true | 13.2.5 Business rules - Exempted from VAT (BR-E) | 42 | null | null | null | null | null |
BR-KSA-03 | BR-KSA | error | [
"The invoice must contain a unique identifier (\"UUID\") (KSA-1) given by the unit that issued the document (unique message identifier for interchange process). This value must contain only letters, digits, and dashes."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 47 | المعرّف الفريد للفاتورة (UUID) ناقص | Invoice unique identifier (UUID) is missing | https://cashhubapp.com/zatca-errors/br-ksa-03 | https://cashhubapp.com/en/zatca-errors/br-ksa-03 | [
"BR-KSA-03"
] |
BR-KSA-04 | BR-KSA | error | [
"The document issue date (BT-2) must be less or equal to the current date."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 47 | تاريخ الفاتورة بعد تاريخ اليوم | Issue date is later than today | https://cashhubapp.com/zatca-errors/br-ksa-04 | https://cashhubapp.com/en/zatca-errors/br-ksa-04 | [
"BR-KSA-04"
] |
BR-KSA-05 | BR-KSA | error | [
"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. Please refer paragraph 11.2.1 of XML implementation Standards."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 48 | رمز نوع الفاتورة غير مسموح | Invoice type code is not allowed | https://cashhubapp.com/zatca-errors/br-ksa-05 | https://cashhubapp.com/en/zatca-errors/br-ksa-05 | [
"BR-KSA-05"
] |
BR-KSA-06 | BR-KSA | error | [
"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 f... | true | true | 13.3.1 KSA - business rules (BR-KSA) | 48 | رمز المعاملة (KSA-2) غير مكتمل | Transaction code (KSA-2) is incomplete | https://cashhubapp.com/zatca-errors/br-ksa-06 | https://cashhubapp.com/en/zatca-errors/br-ksa-06 | [
"BR-KSA-06",
"BR-KSA-31"
] |
BR-KSA-07 | BR-KSA | error | [
"Self billing is not allowed (KSA-2, position 7 cannot be \"1\") for export invoices (KSA-2, position 5 = 1)."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 48 | null | null | null | null | null |
BR-KSA-08 | BR-KSA | warning | [
"The seller identification (BT-29) must exist only once with one of the scheme ID (BT-29-1) (CRN, MOM, MLS, SAG, OTH, 700) and must contain only alphanumeric characters. Commercial Registration number with \"CRN\" as schemeID. MOMRAH license with \"MOM\" as schemeID. MHRSD license with \"MLS\" as schemeID. 700 Numb... | true | true | 13.3.1 KSA - business rules (BR-KSA) | 48 | معرّف البائع أو نوعه غير صحيح | Seller identifier or its type is wrong | https://cashhubapp.com/zatca-errors/br-ksa-08 | https://cashhubapp.com/en/zatca-errors/br-ksa-08 | [
"BR-KSA-08"
] |
BR-KSA-09 | BR-KSA | warning | [
"Seller address must contain street name (BT-35), building number (KSA-17), postal code (BT-38), city (BT-37), district (KSA-3), country code (BT-40). For more information please access this link: https://splonline.com.sa/en/national-address-1/"
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 49 | عنوان البائع ناقص | Seller address is incomplete | https://cashhubapp.com/zatca-errors/br-ksa-09 | https://cashhubapp.com/en/zatca-errors/br-ksa-09 | [
"BR-KSA-09"
] |
BR-KSA-10 | BR-KSA | warning | [
"Buyer address must contain a street (BT-50), city (BT-52), country code (BT-55). This rule does not apply on the simplified tax invoices and associated credit notes and debit notes (KSA-2, position 1 and 2 = 02)."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 50 | null | null | null | null | null |
BR-KSA-11 | BR-KSA | error | [
"An Invoice line (BG-25) where the VAT category code (BT-151) is \"Not subject to VAT\", an invoiced item VAT rate (BT-152) shall be 0 (zero), if exist."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 50 | null | null | null | null | null |
BR-KSA-12 | BR-KSA | warning | [
"A Document level allowance (BG-20) where VAT category code (BT-95) is \"Not subject to VAT\", a Document level allowance VAT rate (BT-96) shall be 0 (Zero), if exist."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 50 | null | null | null | null | null |
BR-KSA-13 | BR-KSA | warning | [
"A Document level charge (BG-21) where the VAT category code (BT-102) is \"Not subject to VAT\", a Document level charge VAT rate (BT-103) shall be 0 (zero), if exist."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 50 | null | null | null | null | null |
BR-KSA-14 | BR-KSA | error | [
"The buyer identification (BT-46), required only if buyer is not VAT registered, then the buyer identification (BT-46) must be provided with one of the scheme IDs (BT-46-1) (TIN, CRN, MOM, MLS, 700, SAG, NAT, GCC, IQA, OTH) and must contain only alphanumeric characters. Tax Identification Number \"TIN\" as schemeID... | true | true | 13.3.1 KSA - business rules (BR-KSA) | 50 | null | null | null | null | null |
BR-KSA-15 | BR-KSA | warning | [
"The tax invoice ((invoice type code (BT-30) = 388) and (invoice transaction code (KSA-2) has \"01\" as first 2 digits)) must contain the supply date (KSA-5)."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 52 | null | null | null | null | null |
BR-KSA-16 | BR-KSA | warning | [
"Payment means code (BT-81) in an invoice exist, then it must contain one of the values from subset of UNTDID 4461 code list"
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 52 | رمز طريقة الدفع غير معروف | Payment means code is not recognised | https://cashhubapp.com/zatca-errors/br-ksa-16 | https://cashhubapp.com/en/zatca-errors/br-ksa-16 | [
"BR-CL-16",
"BR-KSA-16"
] |
BR-KSA-17 | BR-KSA | error | [
"Debit and credit note (invoice type code (BT-3) is equal to 383 or 381) must contain the reason (KSA-10) for this invoice type issuing."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 52 | سبب إشعار الدائن أو المدين ناقص | Credit or debit note reason is missing | https://cashhubapp.com/zatca-errors/br-ksa-17 | https://cashhubapp.com/en/zatca-errors/br-ksa-17 | [
"BR-KSA-17"
] |
BR-KSA-18 | BR-KSA | error | [
"VAT category code must contain one of the values (S, Z, E, O)."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 52 | فئة الضريبة ليست S أو Z أو E أو O | VAT category is not S, Z, E or O | https://cashhubapp.com/zatca-errors/br-ksa-18 | https://cashhubapp.com/en/zatca-errors/br-ksa-18 | [
"BR-CL-18",
"BR-KSA-18",
"BR-S-08"
] |
BR-KSA-19 | BR-KSA | warning | [
"Each Document level charge (BG-21) shall have a code for the reason for document level charge (BT-105)."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 52 | null | null | null | null | null |
BR-KSA-20 | BR-KSA | warning | [
"Each Invoice line charge (BG-28) shall have a code for the reason for invoice line charge (BT-145)."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 52 | null | null | null | null | null |
BR-KSA-21 | BR-KSA | warning | [
"Each Document level charge (BG-21) shall have a Reason for document level charge (BT-104)."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 52 | null | null | null | null | null |
BR-KSA-22 | BR-KSA | warning | [
"Each Invoice line charge (BG-28) shall have a Reason for invoice line charge (BT-144)."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 53 | null | null | null | null | null |
BR-KSA-23 | BR-KSA | warning | [
"A VAT breakdown (BG-23) with VAT Category code (BT-118) 'Exempt from VAT' shall have a VAT exemption reason code (BT-121)."
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 53 | null | null | null | null | null |
BR-KSA-24 | BR-KSA | warning | [
"A VAT breakdown (BG-23) with VAT Category code (BT-118) 'Not subject to VAT' shall have a VAT exception reason code (BT-121)"
] | true | true | 13.3.1 KSA - business rules (BR-KSA) | 53 | null | null | null | null | null |
End of preview. Expand in Data Studio
Saudi e-invoicing reference data
Open data behind the CashHub e-invoicing reference: https://cashhubapp.com/en/e-invoicing-reference (Arabic: https://cashhubapp.com/e-invoicing-reference). Checked 2026-10-26. Every record carries its source.
Tables
| Config | Rows | What a row is |
|---|---|---|
codes |
240 | A business rule from ZATCA's SDK 238-R3.3.8 and the XML implementation standard: official text (English, as ZATCA publishes it), severity, family, where it appears. 40 rules link to an Arabic and an English explanation page. |
glossary |
37 | An e-invoicing term with Arabic and English definitions and its place in ZATCA documents. |
waves |
25 | A Phase 2 integration wave: revenue threshold in SAR, revenue years counted, start date, deadline, announcement links. |
penalties |
18 | An offence in ZATCA's violations classification guide (2nd edition, May 2024): first-time action and the fine for each repeat in SAR. |
raw/ holds the original JSON files with their headers (publisher, licence, sources, and in penalties.json the older November 2021 figures).
from datasets import load_dataset
codes = load_dataset("cashhubapp/saudi-e-invoicing-reference", "codes", split="train")
Sources
- ZATCA E-Invoicing SDK 238-R3.3.8: https://zatca.gov.sa/en/E-Invoicing/SystemsDevelopers/ComplianceEnablementToolbox/Pages/DownloadSDK.aspx
- ZATCA XML Implementation Standard: https://zatca.gov.sa/ar/E-Invoicing/SystemsDevelopers/Documents/20230519_ZATCA_Electronic_Invoice_XML_Implementation_Standard_%20vF.pdf
- ZATCA violations classification guide, May 2024 (Arabic): https://zatca.gov.sa/ar/E-Invoicing/Introduction/Guidelines/Documents/E-Invoice%20VAT.pdf
Limits
This is a reference, not legal advice and not a ZATCA publication. Rule text is ZATCA's; the Arabic explanations and the glossary definitions are ours. The publisher, CashHub, sells a point-of-sale system in Saudi Arabia.
Licence and credit
Archived release: https://doi.org/10.5281/zenodo.23677980
GitHub repository: https://github.com/cashhubapp/zatca-reference
CC BY 4.0. Credit "CashHub e-invoicing reference" with a link to https://cashhubapp.com/en/e-invoicing-reference. ZATCA's documents remain ZATCA's.
Corrections
https://cashhubapp.com/en/correct-us, with the code or row, what is wrong, and a link to the ZATCA document.
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