BR-KSA-99

If it exists in the invoice, the buyer VAT registration number or buyer group VAT registration number (BT-48) should not be left empty in the tax invoice and associated credit notes and debit notes (KSA-2, position 1 and 2 = 01).

warning: reported, still valid

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.

ZATCA e-invoicing rules (Saudi Arabia) SDK 3.4.6

Context

//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID

Test

string-length(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) > 0 and not(exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID)

Checked with Saudi Arabia ZATCA Tax Invoice (UBL), Saudi Arabia ZATCA Simplified Tax Invoice (UBL)

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Related rules

BR-KSA-96 An Invoice line (BG-25) with the Prepayment VAT category code (KSA-33) 'Exempt from VAT' or 'Zero rated' or 'N...
BR-KSA-97 If the Document Currency Code (BT-5) is different from "SAR", then the value in "Invoice total VAT amount (BT-...
BR-KSA-98 The simplified invoice should be submitted within 24 hours of issuing the invoice.
BR-KSA-CL-01 Currency code (BT-5) must be according to ISO 4217:2005
BR-KSA-CL-02 All currencyID attributes (BT-5) must have the same value as the invoice currency code (BT-5), except for the...
BR-KSA-CL-03 Mime code must be according to subset of IANA code list.

All rules of this set →