# BR-KSA-23

Source: https://xmlvalid.com/rules/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).

- Level: warning
- Rule sets: 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))))`

Validate a document against these rules: https://xmlvalid.com/validate