# BR-KSA-95

Source: https://xmlvalid.com/rules/BR-KSA-95

> An Invoice line (BG-25) where the Prepayment VAT category code (KSA-33) is " Not subject to VAT " the Prepayment VAT exception reason code (KSA-41) should be provided.

- Level: warning
- Rule sets: ZATCA e-invoicing rules (Saudi Arabia) SDK 3.4.6
- Context: `not(floor(number(/ubl:Invoice/cac:AllowanceCharge/cac:TaxCategory/cbc:Percent)) = 15 or floor(number(/ubl:Invoice/cac:AllowanceCharge/cac:TaxCategory/cbc:Percent = 5))) or not(floor(number(/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent)) = 15 or floor(number(/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent = 5))) or not(floor(number(/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent)) = 15 or floor(number(/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent = 5))) or exists(/ubl:Invoice/cac:InvoiceLine/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent) and not(floor(number(/ubl:Invoice/cac:InvoiceLine/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent)) = 15 or floor(number(/ubl:Invoice/cac:InvoiceLine/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent = 5)))`
- Test: `not((exists(cbc:TaxExemptionReasonCode) ) and (contains('VAT-OOS-SA ',cbc:TaxExemptionReasonCode)))`

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