Official text
Tax currency code (BT-6) must exist in an invoice.Error · 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
The invoice must state the VAT accounting currency in TaxCurrencyCode, even when it is the same as the invoice currency.
When it happens
- The system writes only DocumentCurrencyCode because there is one currency.
How to fix it
- Add cbc:TaxCurrencyCode with the value SAR after DocumentCurrencyCode.
Example
<cbc:DocumentCurrencyCode>SAR</cbc:DocumentCurrencyCode>
<cbc:DocumentCurrencyCode>SAR</cbc:DocumentCurrencyCode> <cbc:TaxCurrencyCode>SAR</cbc:TaxCurrencyCode>
We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-KSA-68. 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-EN16931-02 Tax currency is not SAR
- BR-KSA-CL-02 All currencyID attributes (BT-5) must have the same value as the invoice currency code (BT-5), except for the invoice total VAT amount in accounting currency (BT-111).
- BR-KSA-66 Seller postal code is not 5 digits
Terms on this page
Frequently asked questions
What does BR-KSA-68 mean?
The invoice must state the VAT accounting currency in TaxCurrencyCode, even when it is the same as the invoice currency.
Is the invoice rejected when BR-KSA-68 appears?
An error: the invoice is rejected, so fix the cause and send it again. This is its severity in ZATCA's SDK 238-R3.3.8.
How do I fix BR-KSA-68?
1. Add cbc:TaxCurrencyCode with the value SAR after DocumentCurrencyCode.
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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