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".

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".

Rule family: Business rules - VAT Standard rated (BR-S).

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

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.

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.

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.