# BR-KSA-39

Source: https://xmlvalid.com/rules/BR-KSA-39

> The invoice must contain the seller VAT registration number or seller group VAT registration number (BT-31).

- Level: error
- Rule sets: ZATCA e-invoicing rules (Saudi Arabia) SDK 3.4.6
- Context: `/ubl:Invoice | /cn:CreditNote`
- Test: `not(((cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) != '' and (cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cac:TaxScheme[normalize-space(cbc:ID) = 'VAT'])))`

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