BR-KSA-61: Previous invoice hash (PIH) is missing

Official text

Previous invoice hash (KSA-13) must exist in an invoice.

Warning · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.3.1, p. 58 · Checked: 26 October 2026

What it means

Every invoice must carry the PIH reference, even the first one on a device (which carries the fixed value ZATCA published).

When it happens

• The first invoice after onboarding, and the system does not know the starting value.
• The system lost the last invoice hash after a reinstall or a data wipe.

How to fix it

1. For the first invoice, use the fixed value given in the text of rule BR-KSA-26.
2. Store each invoice's hash after it is accepted, somewhere that survives a reinstall.
3. Add the PIH reference to every invoice and note.

Example

<cac:AdditionalDocumentReference>
  <cbc:ID>ICV</cbc:ID>
  <cbc:UUID>10</cbc:UUID>
</cac:AdditionalDocumentReference>
<!-- no PIH reference -->

<cac:AdditionalDocumentReference>
  <cbc:ID>ICV</cbc:ID>
  <cbc:UUID>10</cbc:UUID>
</cac:AdditionalDocumentReference>
<cac:AdditionalDocumentReference>
  <cbc:ID>PIH</cbc:ID>
  <cac:Attachment>
    <cbc:EmbeddedDocumentBinaryObject mimeCode="text/plain">NWZlY2Vi…</cbc:EmbeddedDocumentBinaryObject>
  </cac:Attachment>
</cac:AdditionalDocumentReference>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-KSA-61. 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-26 Previous invoice hash (PIH) is in the wrong form
• BR-KSA-33 Invoice counter (ICV) is missing
• BR-KSA-56 Credit or debit note without the original invoice number

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