# BR-KSA-99

Source: https://xmlvalid.com/rules/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).

- Level: warning
- Rule sets: 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)`

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