BR-CO-17 Fatoora error and how to fix it

Official text

VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.

Warning · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.2.2, p. 39 · Checked: 26 October 2026

What it means

In any VAT breakdown (any category), VAT amount = taxable amount × rate ÷ 100, rounded to two decimals. Rule BR-S-09 is the same check for category S only.

When it happens

A zero-rated (Z) or exempt (E) line still had VAT computed on it.
A product's category changed and its VAT was not recomputed.

How to fix it

For categories Z, E and O, write the VAT as 0.
Recompute the VAT from the rate written in that same TaxCategory.

Example

Wrong: raises BR-CO-17

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="SAR">50.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="SAR">7.50</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>Z</cbc:ID>
    <cbc:Percent>0.00</cbc:Percent>
    …
  </cac:TaxCategory>
</cac:TaxSubtotal>

Correct

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="SAR">50.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="SAR">00.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>Z</cbc:ID>
    <cbc:Percent>0.00</cbc:Percent>
    …
  </cac:TaxCategory>
</cac:TaxSubtotal>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-CO-17, along with BR-CO-14, BR-CO-15, BR-Z-09. The example is an excerpt of ZATCA's sample Simplified/Invoice/Simplified Tax Invoice with Zero Rated Item.xml with one change; the sample without it does not raise the code.

Related codes

BR-S-09 Standard-rate VAT does not equal amount × rate
BR-CO-14 Total VAT does not equal the sum of category VAT
BR-CO-13 Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).

Terms on this page

VAT category E-invoicing

Frequently asked questions

What does BR-CO-17 mean?

In any VAT breakdown (any category), VAT amount = taxable amount × rate ÷ 100, rounded to two decimals. Rule BR-S-09 is the same check for category S only.

Is the invoice rejected when BR-CO-17 appears?

A warning: the invoice is accepted with a note; fix the cause in the next invoices. This is its severity in ZATCA's SDK 238-R3.3.8.

How do I fix BR-CO-17?

1. For categories Z, E and O, write the VAT as 0. 2. Recompute the VAT from the rate written in that same TaxCategory.

Last updated: 26 October 2026 · What we don't do · Methodology · Correct us · Changelog

First published 2026-10-26 · Archived copy

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