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.

Why ZATCA invoices fail rule BR-KSA-83 (WARNING) and how to fix it: 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.

Ce que vérifie cette règle

Rule family: KSA - code list (BR-KSA).

Standard: BR-KSA (ZATCA). 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.

Comment corriger

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.

Vérifiez avant d'envoyer

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.

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