BR-KSA-39: Seller VAT number is missing

Official text

The invoice must contain the seller VAT registration number or seller group VAT registration number (BT-31).

Error · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.3.1, p. 56 · Checked: 26 October 2026

What it means

Every invoice must carry the seller VAT number (or the VAT group number) in PartyTaxScheme with the tax scheme VAT.

When it happens

• The VAT number was never entered in the business settings.
• A new branch did not inherit the number from the business.

How to fix it

1. Enter the 15-digit VAT number in the business settings.
2. Make sure it appears on every branch.
3. Check the number with the VAT number checker before saving.

Example

<cac:PartyTaxScheme>
  <cbc:CompanyID></cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>

<cac:PartyTaxScheme>
  <cbc:CompanyID>399999999900003</cbc:CompanyID>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-KSA-39, along with BR-KSA-40. 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-40 Seller VAT number is not 15 digits starting and ending with 3
• BR-KSA-08 Seller identifier or its type is wrong
• BR-KSA-36 If the invoice contains a supply end date (KSA-24), then this date must be greater than or equal to 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