BR-KSA-33: Invoice counter (ICV) is missing

Official text

Each invoice must have an invoice counter value (KSA-16).

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

Every invoice carries a counter (ICV) that goes up by one with each document the device issues. It is written in AdditionalDocumentReference with the ID ICV.

When it happens

• The value is empty.
• The ICV reference is there without its UUID field.
• The system relies on the invoice number and assumes it is the ICV.

How to fix it

1. Keep one counter per device that starts at 1 and rises with every invoice and note.
2. Write it in cbc:UUID under the ICV reference.
3. Do not reset the counter when the app is reinstalled.

Example

<cac:AdditionalDocumentReference>
  <cbc:ID>ICV</cbc:ID>
  <cbc:UUID></cbc:UUID>
</cac:AdditionalDocumentReference>

<cac:AdditionalDocumentReference>
  <cbc:ID>ICV</cbc:ID>
  <cbc:UUID>10</cbc:UUID>
</cac:AdditionalDocumentReference>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-KSA-33. 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-KSA-34 Invoice counter (ICV) holds more than digits
• BR-KSA-26 Previous invoice hash (PIH) is in the wrong form
• BR-KSA-30 The document cryptographic stamp (KSA-15) must contain the exact "urn:oasis:names:specification:ubl:dsig:enveloped:xades" value for signature method.

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

First published 2026-10-26 · Archived copy