BR-KSA-42: Buyer name is missing on a tax invoice

Official text

The buyer name (BT-44) must be present in the tax invoice and associated credit notes and debit notes (KSA-2, position 1 and 2 = 01).

Warning · 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

A tax invoice (between businesses, name starting with 01) and its notes must carry the buyer's registered name. A simplified invoice does not need it.

When it happens

The cashier chose a tax invoice for a business customer without entering the name.
The customer name is stored in a field other than RegistrationName.

How to fix it

When a customer asks for a tax invoice, enter the business name as it appears on its registration.
Write it in AccountingCustomerParty/Party/PartyLegalEntity/RegistrationName.
Without the buyer's details, issue a simplified invoice (02).

Example

Wrong: raises BR-KSA-42

<cbc:InvoiceTypeCode name="0100000">388</cbc:InvoiceTypeCode>
…
<cac:AccountingCustomerParty><cac:Party>
  <cac:PartyLegalEntity>
    <cbc:RegistrationName></cbc:RegistrationName>
  </cac:PartyLegalEntity>
</cac:Party></cac:AccountingCustomerParty>

Correct

<cbc:InvoiceTypeCode name="0100000">388</cbc:InvoiceTypeCode>
…
<cac:AccountingCustomerParty><cac:Party>
  <cac:PartyLegalEntity>
    <cbc:RegistrationName>شركة نماذج فاتورة المحدودة | Fatoora Samples LTD</cbc:RegistrationName>
  </cac:PartyLegalEntity>
</cac:Party></cac:AccountingCustomerParty>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-KSA-42, along with BR-KSA-15, BR-KSA-F-06-C12. 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-44 Buyer VAT number is invalid
BR-KSA-63 Saudi buyer address is incomplete
BR-KSA-39 Seller VAT number is missing

Terms on this page

Tax invoice (standard)Credit note

Frequently asked questions

What does BR-KSA-42 mean?

A tax invoice (between businesses, name starting with 01) and its notes must carry the buyer's registered name. A simplified invoice does not need it.

Is the invoice rejected when BR-KSA-42 appears?

A warning: the invoice is accepted with a note; fix the cause in the next invoices. This is its severity in ZATCA's SDK 238-R3.3.8.

How do I fix BR-KSA-42?

1. When a customer asks for a tax invoice, enter the business name as it appears on its registration. 2. Write it in AccountingCustomerParty/Party/PartyLegalEntity/RegistrationName. 3. Without the buyer's details, issue a simplified invoice (02).

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

First published 2026-10-26 · Archived copy

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