BR-KSA-40: Seller VAT number is not 15 digits starting and ending with 3

Official text

If it exists in the invoice, the seller VAT registration number (BT-31) must contain 15 digits. The first and the last digits are "3"..

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

The seller VAT number must be 15 digits, with 3 as the first and the last digit. Any other length, or another first or last digit, is rejected.

When it happens

• A digit is missing or extra.
• Spaces or dashes inside the number.
• The 10-digit commercial registration was entered in place of the VAT number.

How to fix it

1. Copy the number from the VAT registration certificate.
2. Remove spaces and dashes.
3. Check it with the VAT number checker.

Example

<cbc:CompanyID>39999999990000</cbc:CompanyID>

<cbc:CompanyID>399999999900003</cbc:CompanyID>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised 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-39 Seller VAT number is missing
• BR-KSA-44 Buyer VAT number is invalid
• BR-KSA-37 Seller building number is not 4 digits

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