BR-KSA-23

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

warning: reported, still valid

What the rule checks

As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.

ZATCA e-invoicing rules (Saudi Arabia) SDK 3.4.6

Context

ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z'] | ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'] | ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O']

Test

not(exists(cbc:TaxExemptionReasonCode) and (contains('VATEX-SA-29 VATEX-SA-29-7 VATEX-SA-30',upper-case(cbc:TaxExemptionReasonCode))))

Checked with Saudi Arabia ZATCA Tax Invoice (UBL), Saudi Arabia ZATCA Simplified Tax Invoice (UBL)

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Related rules

BR-KSA-20 Each Invoice line charge (BG-28) shall have a code for the reason for invoice line charge (BT-145).
BR-KSA-21 Each Document level charge (BG-21) shall have a Reason for document level charge (BT-104).
BR-KSA-22 Each Invoice line charge (BG-28) shall have a Reason for invoice line charge (BT-144).
BR-KSA-24 A VAT breakdown (BG-23) with VAT Category code (BT-118) 'Not subject to VAT' shall have a VAT exception reason...
BR-KSA-25 If it is a simplified tax invoice or an associated credit note or a debit note (KSA-2, position 1 and 2 = 02)...
BR-KSA-26 If the invoice contains the previous invoice hash (KSA-13), this hash must be base64 encoded SHA256. The hash...

All rules of this set →