BR-KSA-70
The invoice must contain Invoice Issue Time (KSA-25). This value should be in the format: hh:mm:ss for time expressed in local time (eg 19:20:30) or hh:mm:ssZ for time expressed in UTC (eg 19:20:30Z)."The invoice must contain Invoice Issue Time (KSA-25). This value should be in the format: hh:mm:ss for time expressed in local time (eg 19:20:30) or hh:mm:ssZ for time expressed in UTC (eg 19:20:30Z).
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.
/ubl:Invoice | /cn:CreditNote
exists(cbc:IssueTime) and (cbc:IssueTime) != '' and (matches(cbc:IssueTime, '^([01][0-9]|2[0-3]):([0-5][0-9]):([0-5][0-9])$') or matches(cbc:IssueTime, '^([01][0-9]|2[0-3]):([0-5][0-9]):([0-5][0-9])Z$'))
Checked with Saudi Arabia ZATCA Tax Invoice (UBL), Saudi Arabia ZATCA Simplified Tax Invoice (UBL)