ZATCA rejection & error codes

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.

The document must contain a QR code (KSA-14), and this code must be base64Binary.

Each invoice must have an invoice counter value (KSA-16).

For B2G supplies attracting provisions of Article 20(5) of VAT Regulations, Company Legal Form (KSA-40) should be provided with a static value "GOV" in case of a tax invoice and associated credit notes and debit notes (KSA-2, position 1 and 2 = 01).

If the Company Legal Form (KSA-40) is provided as 'GOV', then the Tax Point Date (BT-7) must present in a tax invoice and associated credit notes and debit notes (KSA-2, position 1 and 2 = 01) and it must refer to the Payment Order Date.

The invoice counter value (KSA-16) contains only digits.

The invoice must contain the seller VAT registration number or seller group VAT registration number (BT-31).

Previous invoice hash (KSA-13) must exist in an invoice.

Tax currency code (BT-6) must exist in an invoice.

The invoice must contain Invoice Issue Time (KSA-25). This value should be in the format: hh:mm:ss for time expressed in local time (eg 19:20:30) or hh:mm:ssZ for time expressed in UTC (eg 19:20:30Z)."The invoice must contain Invoice Issue Time (KSA-25). This value should be in the format: hh:mm:ss for time expressed in local time (eg 19:20:30) or hh:mm:ssZ for time expressed in UTC (eg 19:20:30Z).

The Prepayment VAT Category Tax Amount (KSA-32) must be Prepayment VAT category Taxable Amount( (KSA-31) x Prepayment VAT rate (KSA-34) /100).

Prepayment Document Type Code (KSA-30) for the Invoice line document reference must be '386'.

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.

If Pre-Paid amount (BT-113) is provided, then the following data is mandatory to provide as additional invoice line(s) -Prepayment ID (KSA-26) -Sequential invoice number (BT-1) of the prepayment invoice(s)-Prepayment Issue Date (KSA-28) -Issue date (BT-2) of the prepayment invoice(s) Prepayment Issue Time (KSA-29) - Issue time (KSA-25) of the prepayment invoice(s) Prepayment Document Type Code (KSA-30)- Invoice type code (BT-3) must be 386.

If Prepayment Document Type code (KSA-30) is provided in an Invoice Line, then the following data is mandatory to provide in that invoice line - Prepayment VAT category Taxable Amount (KSA-31) - Sum total of taxable amounts subject to specific VAT Category code of the prepayment invoice(s); Prepayment VAT Category Tax Amount (KSA-32) - Sum total of tax amounts subject to specific VAT Category code of the prepayment invoice(s); Prepayment VAT category code (KSA-33) - the VAT category code of the associated Prepayment invoice(s); Prepayment VAT rate (KSA-34) - VAT rate of the specific VAT Category code of the prepayment invoice(s)

An Invoice line (BG-25) where the Prepayment VAT category code (KSA-33) is "Zero rated" the Prepayment VAT rate (KSA-34) shall be 0 (zero).

An Invoice line (BG-25) where the Prepayment VAT category code (KSA-33) is "Exempt from VAT" the Prepayment VAT rate (KSA-34) shall be 0 (zero).

An Invoice line (BG-25) where the Prepayment VAT category code (KSA-33) is "Not subject to VAT" the Prepayment VAT rate (KSA-34) shall be 0 (zero).

The other Buyer ID (BT-46) must present in the tax invoice and associated debit notes and credit notes (KSA-2, position 1 and 2 = 01), where the buyer VAT registration number or buyer group VAT registration number (BT-48) is not provided.

If the tax exemption reason code (BT-121) is equal to VATEX-SA-EDU or VATEX-SA-HEA, then the other buyer ID (BT-46) is mandatory and must be national ID (BT-46-1 = NAT).

The document issue date (BT-2) must be less or equal to the current date.

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.

The invoice transaction code (KSA-2) must exist and respect the following structure:

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 Number with "700" as schemeID. MISA license with "SAG" as schemeID. Other OD with "OTH" as schemeID. In case of multiple commercial registrations, the seller should fill the commercial registration of the branch in respect of which the Tax Invoice is being issued. In case multiple IDs exist then one of the above must be entered following the sequence specified above.

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 ;Commercial registration number with "CRN" as schemeID ;MOMRAH license with "MOM" as schemeID ;MHRSD license with "MLS" as schemeID ;700 Number with "700" as schemeID ;MISA license with "SAG" as schemeID ;National ID with "NAT" as schemeID ;GCC ID with "GCC" as schemeID ;Iqama Number with "IQA" as schemeID ;Passport ID with "PAS" as schemeID ;Other ID with "OTH" as schemeID. ;In case of multiple commercial registrations, the seller should fill the commercial registration of the branch in respect of which the Tax Invoice is being issued. In case multiple IDs exist then one of the above must be entered following the sequence specified above

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/

Seller postal code (BT-38) must be 5 digits.

If the invoice contains the previous invoice hash (KSA-13), this hash must be base64 encoded SHA256.

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.

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:Invoice" value for referenced signature ID and signature ID.

The document cryptographic stamp (KSA-15) must contain the exact "urn:oasis:names:specification:ubl:dsig:enveloped:xades" value for signature method.

If the invoice contains a supply end date (KSA-24), then the invoice must contain a supply date (KSA-5).

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).

The seller address building number must contain 4 digits.

If it exists in the invoice, the seller VAT registration number (BT-31) must contain 15 digits. The first and the last digits are "3"..

The line amount with VAT (KSA-12) must be Invoice line net amount (BT-131) + Line VAT amount (KSA-11).

VAT category code must contain one of the values (S, Z, E, O).

If the buyer country code (BT-55) is "SA", then these fields are mandatory:street name (BT-50), building number (KSA-18), postal code (BT-53), city (BT-52), District (KSA-4), country code (BT-55).For more information please access this link:https://splonline.com.sa/en/national-address-1/

If the buyer country code (BT-55) is "SA", then the Buyer postal code(BT-53) must be 5 digits.

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).

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).

Payment means code (BT-81) in an invoice exist, then it must contain one of the values from subset of UNTDID 4461 code list

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).

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).

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.

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.

If it is a simplified tax invoice or an associated credit note or a debit note (KSA-2, position 1 and 2 = 02) and the tax exemption reason code (BT-121) is equal with VATEX-SA-EDU or VATEX-SA-HEA, then buyer name (BT-44) is mandatory.

For simplified tax invoices and associated credit notes and debit notes (KSA-2, position 1 and 2 = 02),only the following transaction types can be "true":

Cryptographic stamp (KSA-15) must exist in simplified tax invoices and associated credit notes and debit notes (KSA-2, position 1 and 2 = 02).

Self billing is not allowed (KSA-2, position 7 cannot be "1") for export invoices (KSA-2, position 5 = 1).

If it exists in the invoice,the buyer VAT registration number or buyer group VAT registration number (BT-48) must contain 15 digits. The first digit and the last digit is "3".

Each Document level charge (BG-21) shall have a code for the reason for document level charge (BT-105).

Each Document level charge (BG-21) shall have a Reason for document level charge (BT-104).

Each Invoice line charge (BG-28) shall have a code for the reason for invoice line charge (BT-145).

Each Invoice line charge (BG-28) shall have a Reason for invoice line charge (BT-144).

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.

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.

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.

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.

A VAT breakdown (BG-23) with VAT Category code (BT-118) 'Not subject to VAT' shall have a VAT exception reason code (BT-121)

A VAT breakdown (BG-23) with VAT Category code (BT-118) 'Exempt from VAT' shall have a VAT exemption reason code (BT-121).

A VAT breakdown (BG-23) with VAT Category code (BT-118) 'Zero rated' shall have a VAT exception reason code (BT-121).

An Invoice line (BG-25) where the Prepayment VAT category code (KSA-33) is "Zero-rated" the Prepayment VAT exception reason code (KSA-41) should be provided.

An Invoice line (BG-25) where the Prepayment VAT category code (KSA-33) is " Exempt from VAT " the Prepayment VAT exemption reason code (KSA-41) should be provided.

An Invoice line (BG-25) where the Prepayment VAT category code (KSA-33) is " Not subject to VAT " the Prepayment VAT exception reason code (KSA-41) should be provided.

An Invoice line (BG-25) with the Prepayment VAT category code (KSA-33) 'Exempt from VAT' or 'Zero rated' or 'Not subject to VAT' shall have a Prepayment VAT exemption(or exception) reason text (KSA-42) 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.

The Buyer's contact phone number (BT-57) shall start with "0" or "+", followed by a maximum of 15 number and minimum 4 character after the "+" or "0" , if exist.

Buyer's Contact Email Address (BT-58) shall follow the following format ** XXX@YYY.ZZ where:

BR-KSA-90] If exists, the allowed maximum number of digits for the Tax Exchange Rate (KSA-39) is 14.

Each Additional supporting document (BG-24) shall contain a Supporting document reference (BT-122).

Each Document level allowance (BG-20) shall have a Document level allowance amount (BT-92).

Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).

The allowed maximum number of decimals for the Document level allowance amount (BT-92) is 2.

The allowed maximum number of decimals for the Document level allowance base amount (BT-93) is 2.

Each Document level charge (BG-21) shall have a Document level charge amount (BT-99).

Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).

The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2.

The allowed maximum number of decimals for the Document level charge amount (BT-99) is 2.

Each Invoice line charge (BG-28) shall have an Invoice line charge amount (BT-141).

The allowed maximum number of decimals for the Invoice line charge amount (BT-141) is 2.

The allowed maximum number of decimals for the Invoice line charge base amount (BT-142) is 2.

An Invoice shall have the Invoice total amount without VAT (BT-109).

An Invoice shall have the Invoice total amount with VAT (BT-112).

An Invoice shall have the Amount due for payment (BT-115).

Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).

Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92).

Sum of charges on document level (BT-108) = Σ Document level charge amount (BT-99).

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).

Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) -Pre-Paid amount (BT-113) + Rounding amount (BT-114).

The allowed maximum number of decimals for the Sum of Invoice line net amount (BT-106) is 2.

The allowed maximum number of decimals for the Sum of allowanced on document level (BT-107) is 2.

The allowed maximum number of decimals for the Sum of charges on document level (BT-108) is 2.

The allowed maximum number of decimals for the Invoice total amount without VAT (BT-109) is 2.

The allowed maximum number of decimals for the Invoice total amount with VAT (BT-112) is 2.

The allowed maximum number of decimals for the Pre-Paid amount (BT-113) is 2.

The allowed maximum number of decimals for the Rounding amount (BT-114) is 2.

The allowed maximum number of decimals for the Amount due for payment (BT-115) is 2.

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).

An Invoice shall have an Invoice number (BT-1).

An Invoice shall have an Invoice issue date (BT-2).

An Invoice shall have an Invoice type code (BT-3).

An Invoice shall have an Invoice currency code (BT-5).

An Invoice shall contain the Seller name (BT-27).

An Invoice shall contain the Seller postal address (BG-5)

An Invoice shall have at least one Invoice line (BG-25)

If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.

Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).

An Invoice shall at least have one VAT breakdown group (BG-23).

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".

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 "Not subject to VAT" shall contain exactly at least one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".

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, BT-95 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Standard rated".

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Zero rated" the Document level charge VAT rate (BT-103) shall be 0 (zero).

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).

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 "Zero rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Zero rated".

Each Invoice line (BG-25) shall have an Invoice line identifier (BT-126).

Each Invoice line (BG-25) shall have an Invoiced quantity (BT-129).

Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131).

Each Invoice line (BG-25) shall contain the Item name (BT-153).

Each Invoice line (BG-25) shall contain the Item net price (BT-146).

Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).

The allowed maximum number of decimals for the Invoice line net amount (BT-131) is 2.

Each Invoice line allowance (BG-27) shall have an Invoice line allowance amount (BT-136).

The allowed maximum number of decimals for the Invoice line allowance amount (BT-136) is 2.

The allowed maximum number of decimals for the Invoice line allowance base amount (BT-137) is 2.

Each Item attribute (BG-32) shall contain an Item attribute name (BT-160) and an Item attribute value (BT-161).

A Payment instruction (BG-16) shall specify the Payment means type code (BT-81).

Each Preceding Invoice reference (BG-3) shall contain a Preceding Invoice reference (BT-25).

The Seller postal address (BG-5) shall contain a Seller country code (BT-40).

Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).

Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).

Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).

Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).

Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.

The allowed maximum number of decimals for the VAT category taxable amount (BT-116) is 2.

The allowed maximum number of decimals for the VAT category tax amount (BT-117) is 2.

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 category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".

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).

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).

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).

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 (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 category codes (BT-151, BT-95, BT-102) are "Not subject to VAT".

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero).

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Standard rated" 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 category codes (BT-151, BT-95, BT-102) are "Standard Rate".

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.

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).

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.

-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" the Document level charge VAT rate (BT-103) shall be greater than zero.

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Zero rated" 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 category codes (BT-151, BT-95, BT-102) are "Zero Rated".

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).

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).

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).

The allowed maximum number of decimals for the Invoice total VAT amount (BT-110) is 2.

The allowed maximum number of decimals for the Invoice total VAT amount in accounting currency (BT-111) is 2.

The document type code MUST be coded by the invoice and credit note related code lists of UNTDID 1001.

currencyID MUST be coded using ISO code list 4217 alpha-3

Invoice currency code MUST be coded using ISO code list 4217 alpha-3

Tax currency code MUST be coded using ISO code list 4217 alpha-3

Country codes in an invoice MUST be coded using ISO code list 3166-1

Payment means in an invoice MUST be coded using UNCL4461 code list

Invoice tax categories MUST be coded using UNCL5305 code list.

For invoice items (BG-25) in which the VAT category code of invoiced items (BT-151) is "Standard rated" the VAT rate of the invoiced item (BT-152) must be greater than zero.