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".

Why ZATCA invoices fail rule BR-E-01 (WARNING) and how to fix it: 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".

Was diese Regel prüft

Rule family: Business rules - Exempted from VAT (BR-E).

Standard: EN 16931 (UBL, KSA-tuned). Severity: WARNING.

Why your invoice is flagged

ZATCA runs the official EN 16931 + BR-KSA business rules before clearance/reporting. This rule is a warning — the invoice may still be accepted, but resolve it before you submit.

Wie man es behebt

Correct the invoice element referenced in the rule (the BT-/BG- term above) in your ERP mapping so it satisfies the constraint, then re-validate. The fault is usually in how your software generates the field, not in the rule itself.

Vor dem Senden prüfen

Upload your ZATCA UBL invoice to the validator to confirm this rule — and every other EN 16931 / BR-KSA rule — passes. Validation runs the official ZATCA SDK schematron.

Validate your ZATCA invoice

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