BR-KSA-31: an error that rejects the invoice

Official text (the SDK's own message)

For simplified tax invoices and associated credit notes and debit notes (KSA-2, position 1 and 2 = 02),only the following transaction types can be "true": - third party (KSA-2, position 3 = 1), - nominal supply (KSA-2, position 4 = 1) and - summary transactions (KSA-2,position 6 = 1). Other transaction types (self-billing and export) are not allowed to be "true" for simplified tax invoices and associated credit notes and debit notes.

Error · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.3.1, p. 55 · Checked: 26 October 2026

What it means

BR-KSA-31 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 1 field. BT is a single invoice element, BG is a group of elements and KSA is a Saudi-specific element.

• KSA-2

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: KSA-2.
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. Send the invoice again: the platform rejects an invoice that raises this code.

Rule family

BR-KSA-31 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. 55

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. 55

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-29 If the cryptographic stamp (KSA-15) exists in the invoice, this cryptographic stamp (KSA-15)…
• BR-KSA-30 The document cryptographic stamp (KSA-15) must contain the exact…
• BR-KSA-33 Invoice counter (ICV) is missing
• BR-KSA-34 Invoice counter (ICV) holds more than digits
• BR-KSA-35 If the invoice contains a supply end date (KSA-24), then the invoice must contain a supply…

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-31 mean?

BR-KSA-31 is a rule in ZATCA's e-invoice validation. Its official text is: "For simplified tax invoices and associated credit notes and debit notes (KSA-2, position 1 and 2 = 02),only the following transaction types can be "true": - third party (KSA-2, position 3 = 1), - nominal supply (KSA-2, position 4 = 1) and - summary transactions (KSA-2,position 6 = 1). Other transaction types (self-billing and export) are not allowed to be "true" for simplified tax invoices and associated credit notes and debit notes."

Is the invoice rejected when BR-KSA-31 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-KSA-31 in ZATCA's documents?

ZATCA SDK 238-R3.3.8: yes. XML Implementation Standard: yes, section 13.3.1 p. 55. 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