BR-KSA-16: Payment means code is not recognised

Official text

Payment means code (BT-81) in an invoice exist, then it must contain one of the values from subset of UNTDID 4461 code list

Warning · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.3.1, p. 52 · Checked: 26 October 2026

What it means

The payment method must be written as a number from the UN code list UNTDID 4461, not as a word. For example, 10 means in cash, which is the value in ZATCA's samples.

When it happens

The system writes CASH, MADA or a local word instead of the number.
The payment means field is present but empty.

How to fix it

Map every payment method in your system to its number in UNTDID 4461.
Use 10 for cash, as in ZATCA's samples.
Check the card and transfer codes in the official list before you use them [estimate: the full list lives in the UN reference, not in ZATCA's documents].

Example

Wrong: raises BR-KSA-16

<cac:PaymentMeans>
  <cbc:PaymentMeansCode>CASH</cbc:PaymentMeansCode>
</cac:PaymentMeans>

Correct

<cac:PaymentMeans>
  <cbc:PaymentMeansCode>10</cbc:PaymentMeansCode>
</cac:PaymentMeans>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-KSA-16, along with BR-CL-16. The example is an excerpt of ZATCA's sample Simplified/Invoice/Simplified_Invoice.xml with one change; the sample without it does not raise the code.

Related codes

BR-CL-16 Payment means in an invoice MUST be coded using UNCL4461 code list
BR-49 A Payment instruction (BG-16) shall specify the Payment means type code (BT-81).
BR-KSA-14 The buyer identification (BT-46), required only if buyer is not VAT registered, then the buyer identification (BT-46) must be provided with one of the scheme IDs (BT-46-1) (TIN, CRN, MOM, MLS, 700, SAG, NAT, GCC, IQA, OTH) and must contain only alphanumeric characters. Tax Identification Number "TIN" as schemeID ;Commercial registration number with "CRN" as schemeID ;MOMRAH license with "MOM" as schemeID ;MHRSD license with "MLS" as schemeID ;700 Number with "700" as schemeID ;MISA license with "SAG" as schemeID ;National ID with "NAT" as schemeID ;GCC ID with "GCC" as schemeID ;Iqama Number with "IQA" as schemeID ;Passport ID with "PAS" as schemeID ;Other ID with "OTH" as schemeID. ;In case of multiple commercial registrations, the seller should fill the commercial registration of the branch in respect of which the Tax Invoice is being issued. In case multiple IDs exist then one of the above must be entered following the sequence specified above

Terms on this page

E-invoicing Reporting

Frequently asked questions

What does BR-KSA-16 mean?

The payment method must be written as a number from the UN code list UNTDID 4461, not as a word. For example, 10 means in cash, which is the value in ZATCA's samples.

Is the invoice rejected when BR-KSA-16 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-KSA-16?

1. Map every payment method in your system to its number in UNTDID 4461. 2. Use 10 for cash, as in ZATCA's samples. 3. Check the card and transfer codes in the official list before you use them [estimate: the full list lives in the UN reference, not in ZATCA's documents].

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

First published 2026-10-26 · Archived copy

First 500 restaurants, cafés, bakeries and sweet shops: a SAR 99 monthly cap.

Instead of SAR 149, per branch, for a full year. Free to join, no commitment.

Reserve your seat