BR-KSA-17: Credit or debit note reason is missing

Official text

Debit and credit note (invoice type code (BT-3) is equal to 383 or 381) must contain the reason (KSA-10) for this invoice type issuing.

Error · 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

A credit note (381) or debit note (383) must state why it was issued. The reason goes in InstructionNote inside PaymentMeans.

When it happens

• The cashier processed a refund and the system does not ask for a reason.
• The system writes the reason in the general Note instead of InstructionNote.
• PaymentMeans itself is missing from the note.

How to fix it

1. Ask the cashier for the refund reason (for example: goods returned, discount after sale, price error).
2. Write it in cac:PaymentMeans/cbc:InstructionNote.
3. Send the note again.

Example

<cbc:InvoiceTypeCode name="0200000">381</cbc:InvoiceTypeCode>
…
<cac:PaymentMeans>
  <cbc:PaymentMeansCode>10</cbc:PaymentMeansCode>
</cac:PaymentMeans>

<cbc:InvoiceTypeCode name="0200000">381</cbc:InvoiceTypeCode>
…
<cac:PaymentMeans>
  <cbc:PaymentMeansCode>10</cbc:PaymentMeansCode>
  <cbc:InstructionNote>In case of goods or services refund</cbc:InstructionNote>
  <cbc:InstructionNote>عند ترجيع السلع أو الخدمات</cbc:InstructionNote>
</cac:PaymentMeans>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-KSA-17. The example is an excerpt of ZATCA's sample Simplified/Credit/Credit Note of a Simplified Tax Invoice.xml with one change; the sample without it does not raise the code.

Related codes

• BR-KSA-56 Credit or debit note without the original invoice number
• BR-KSA-F-04 Negative amount or quantity
• BR-KSA-15 The tax invoice ((invoice type code (BT-30) = 388) and (invoice transaction code (KSA-2) has "01" as first 2 digits)) must contain the supply date (KSA-5).

Terms on this page

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

First published 2026-10-26 · Archived copy