# BR-KSA-69

Source: https://xmlvalid.com/rules/BR-KSA-69

> A VAT breakdown (BG-23) with VAT Category code (BT-118) 'Zero rated' shall have a VAT exception 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-32 VATEX-SA-33 VATEX-SA-34-1 VATEX-SA-34-2 VATEX-SA-34-3 VATEX-SA-34-4 VATEX-SA-34-5 VATEX-SA-35 VATEX-SA-36 VATEX-SA-EDU VATEX-SA-HEA VATEX-SA-MLTRY VATEX-SA-DIPLOMAT',cbc:TaxExemptionReasonCode)) )`

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