BR-KSA-13: a warning the invoice is accepted with

Official text (the SDK's own message)

A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to VAT", a Document level charge VAT rate (BT-103) shall be 0 (zero), if exist.

Warning · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.3.1, p. 50 · Checked: 26 October 2026

What it means

BR-KSA-13 is one of the validation rules for the e-invoice. A warning: the invoice is accepted with a note; fix the cause in the next invoices. 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-21
• BT-102
• BT-103

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-21, BT-102, BT-103.
2. Correct the value or element in the XML, or in the POS setting that writes it, then generate the invoice again.
3. Check the corrected file with ZATCA's SDK 238-R3.3.8 before you send it.
4. This is a warning and the platform accepts the invoice with it. Fix the cause so it does not repeat in the next invoices.

Rule family

BR-KSA-13 belongs to the BR-KSA family. In the XML Implementation Standard this family is section 13.3.1, titled KSA - business rules (BR-KSA): the business rules specific to Saudi Arabia. Our data holds 78 rules of this family, 77 of them raised by ZATCA's SDK.

Source and verification

• ZATCA SDK 238-R3.3.8: yes
• XML Implementation Standard: yes, section 13.3.1, p. 50

Verified on 26 October 2026. Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.3.1, p. 50

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 section of the standard (13.3.1 KSA - business rules (BR-KSA)) or the same family:

• BR-KSA-11 An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT", an…
• BR-KSA-12 A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT", a…
• BR-KSA-14 The buyer identification (BT-46), required only if buyer is not VAT registered, then the buyer…
• BR-KSA-15 The tax invoice ((invoice type code (BT-30) = 388) and (invoice transaction code (KSA-2) has…
• BR-KSA-16 Payment means code is not recognised

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-KSA-13 mean?

BR-KSA-13 is a rule in ZATCA's e-invoice validation. Its official text is: "A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to VAT", a Document level charge VAT rate (BT-103) shall be 0 (zero), if exist."

Is the invoice rejected when BR-KSA-13 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.

Where is BR-KSA-13 in ZATCA's documents?

ZATCA SDK 238-R3.3.8: yes. XML Implementation Standard: yes, section 13.3.1 p. 50. 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