BR-KSA-44: Buyer VAT number is invalid

Official text

If it exists in the invoice,the buyer VAT registration number or buyer group VAT registration number (BT-48) must contain 15 digits. The first digit and the last digit is "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

If you write a buyer VAT number, it must be 15 digits with 3 as the first and the last digit. If the buyer has no VAT number, leave the field out.

When it happens

• The cashier entered the customer's commercial registration in the VAT number field.
• The customer dictated a number one digit short.
• The system writes an empty field or zeros for a customer without a number.

How to fix it

1. Check the customer's number with the VAT number checker before saving.
2. If the customer is not VAT registered, remove PartyTaxScheme/CompanyID from the buyer.
3. Put the commercial registration in PartyIdentification with type CRN, not in CompanyID.

Example

<cac:AccountingCustomerParty><cac:Party>
  <cac:PartyTaxScheme>
    <cbc:CompanyID>1010010000</cbc:CompanyID>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:PartyTaxScheme>
</cac:Party></cac:AccountingCustomerParty>

<cac:AccountingCustomerParty><cac:Party>
  <cac:PartyTaxScheme>
    <cbc:CompanyID>399999999800003</cbc:CompanyID>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:PartyTaxScheme>
</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-44. 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-42 Buyer name is missing on a tax invoice
• BR-KSA-46 If it is an export invoice (KSA-2, position 5 is true), the buyer VAT registration number or buyer group VAT registration number (BT-48) must not exist in the invoice.

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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