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A ZATCA invoice must reference the Previous Invoice Hash (AdditionalDocumentReference ID="PIH"); the first invoice uses an empty base hash. (BR-KSA hash chain)

Why ZATCA invoices fail rule ZATCA-KSA-03 (ERROR) and how to fix it: A ZATCA invoice must reference the Previous Invoice Hash (AdditionalDocumentReference ID="PIH"); the first invoice uses an empty base hash. (BR-KSA hash chain)

What this rule checks

A ZATCA invoice must reference the Previous Invoice Hash (AdditionalDocumentReference ID="PIH"); the first invoice uses an empty base hash. (BR-KSA hash chain)

Affected element: Invoice › Pih.

Standard: ZATCA (KSA) — EN 16931 + BR-KSA. Severity: ERROR.

Why your invoice is rejected

ZATCA validates EN 16931 and BR-KSA business rules before clearance/reporting. When this rule fails the invoice is rejected — fix it before you submit.

How to fix it

Add Invoice › Pih — it is mandatory for a ZATCA invoice.

Verify before you send

Upload your ZATCA UBL invoice to the validator to confirm this rule — and every other EN 16931 / BR-KSA rule — passes before it reaches ZATCA.

A ZATCA invoice must reference the Previous Invoice Hash (AdditionalDocumentReference ID="PIH"); the first invoice uses an empty base hash. (BR-KSA hash chain) — ZATCA ZATCA-KSA-03 — Ifriqa