BR-54: an error that rejects the invoice

Official text (the SDK's own message)

Each Item attribute (BG-32) shall contain an Item attribute name (BT-160) and an Item attribute value (BT-161).

Error · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Checked: 26 October 2026

What it means

BR-54 is one of the validation rules for the e-invoice. An error: the invoice is rejected, so fix the cause and send it again. The severity comes from ZATCA's own SDK.

Fields the rule names

The rule text names 3 fields. BT is a single invoice element, BG is a group of elements and KSA is a Saudi-specific element.

• BG-32
• BT-160
• BT-161

How to fix it

The steps follow the wording of the rule only; we add nothing ZATCA did not say.

1. Open the invoice XML and find the fields the rule names: BG-32, BT-160, BT-161.
2. Make sure BT-160 (Item attribute name) is present in the invoice, because the rule requires it.
3. Correct the value or element in the XML, or in the POS setting that writes it, then generate the invoice again.
4. Check the corrected file with ZATCA's SDK 238-R3.3.8 before you send it.
5. Send the invoice again: the platform rejects an invoice that raises this code.

Rule family

BR-54 belongs to the BR family. In the XML Implementation Standard this family is section 13.2.1, titled Business rules - integrity constraints (BR): integrity constraints: elements an invoice has to contain. Our data holds 32 rules of this family, all of them raised by ZATCA's SDK.

Source and verification

• ZATCA SDK 238-R3.3.8: yes
• XML Implementation Standard: no

Verified on 26 October 2026. Source: ZATCA E-Invoicing SDK 238-R3.3.8

This page is built from the reference’s open data: /codes.json. We add nothing of our own to it beyond the layout and the wording of the steps.

Related codes

From the same family:

• BR-48 Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is…
• BR-49 A Payment instruction (BG-16) shall specify the Payment means type code (BT-81).
• BR-52 Each Additional supporting document (BG-24) shall contain a Supporting document reference…
• BR-53 If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in…
• BR-55 Each Preceding Invoice reference (BG-3) shall contain a Preceding Invoice reference (BT-25).

Terms on this page

Keep going

Go back to the e-invoicing reference, see all rejection codes, or check your invoice file in the XML checker before you send it.

Frequently asked questions

What does BR-54 mean?

BR-54 is a rule in ZATCA's e-invoice validation. Its official text is: "Each Item attribute (BG-32) shall contain an Item attribute name (BT-160) and an Item attribute value (BT-161)."

Is the invoice rejected when BR-54 appears?

An error: the invoice is rejected, so fix the cause and send it again. This is its severity in ZATCA's SDK 238-R3.3.8.

Where is BR-54 in ZATCA's documents?

ZATCA SDK 238-R3.3.8: yes. XML Implementation Standard: no. We checked on 26 October 2026.

Last updated: 27 October 2026 · What we don't do · Methodology · Correct us · Changelog

First published 2026-10-27