# BR-KSA-40

Source: https://xmlvalid.com/rules/BR-KSA-40

> If it exists in the invoice, the seller VAT registration number (BT-31) must contain 15 digits. The first and the last digits are "3"..

- Level: error
- Rule sets: ZATCA e-invoicing rules (Saudi Arabia) SDK 3.4.6
- Context: `//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cac:TaxScheme[cbc:ID = 'VAT'][//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID]`
- Test: `matches(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID, '^[0-9]{15}$') and starts-with(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID, '3') and ends-with(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID, '3')`

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