BR-KSA-71: a warning the invoice is accepted with

Official text (the SDK's own message)

If the Invoice is a simplified invoice type and is a summary invoice (KSA-2, position 1 and 2 = 02, position 6 = 1),then the buyer name must be present.

Warning · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.3.1, p. 59 · Checked: 26 October 2026

What it means

BR-KSA-71 is one of the validation rules for the e-invoice. A warning: the invoice is accepted with a note; fix the cause in the next invoices. The severity comes from ZATCA's own SDK.

Fields the rule names

The rule text names 1 field. BT is a single invoice element, BG is a group of elements and KSA is a Saudi-specific element.

• KSA-2

How to fix it

The steps follow the wording of the rule only; we add nothing ZATCA did not say.

1. Open the invoice XML and find the fields the rule names: KSA-2.
2. Correct the value or element in the XML, or in the POS setting that writes it, then generate the invoice again.
3. Check the corrected file with ZATCA's SDK 238-R3.3.8 before you send it.
4. This is a warning and the platform accepts the invoice with it. Fix the cause so it does not repeat in the next invoices.

Rule family

BR-KSA-71 belongs to the BR-KSA family. In the XML Implementation Standard this family is section 13.3.1, titled KSA - business rules (BR-KSA): the business rules specific to Saudi Arabia. Our data holds 78 rules of this family, 77 of them raised by ZATCA's SDK.

Source and verification

• ZATCA SDK 238-R3.3.8: yes
• XML Implementation Standard: yes, section 13.3.1, p. 59

Verified on 26 October 2026. Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.3.1, p. 59

This page is built from the reference’s open data: /codes.json. We add nothing of our own to it beyond the layout and the wording of the steps.

Related codes

From the same section of the standard (13.3.1 KSA - business rules (BR-KSA)) or the same family:

• BR-KSA-69 Zero-rate or exemption reason code is missing
• BR-KSA-70 Issue time is in a format that is not accepted
• BR-KSA-72 If the Invoice is a simplified invoice type and is a summary invoice (KSA-2, position 1 and 2…
• BR-KSA-73 If Pre-Paid amount (BT-113) is provided, then the following data is mandatory to provide as…
• BR-KSA-74 Prepayment Document Type Code (KSA-30) for the Invoice line document reference must be '386'.

Terms on this page

Keep going

Go back to the e-invoicing reference, see all rejection codes, or check your invoice file in the XML checker before you send it.

Frequently asked questions

What does BR-KSA-71 mean?

BR-KSA-71 is a rule in ZATCA's e-invoice validation. Its official text is: "If the Invoice is a simplified invoice type and is a summary invoice (KSA-2, position 1 and 2 = 02, position 6 = 1),then the buyer name must be present."

Is the invoice rejected when BR-KSA-71 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.

Where is BR-KSA-71 in ZATCA's documents?

ZATCA SDK 238-R3.3.8: yes. XML Implementation Standard: yes, section 13.3.1 p. 59. We checked on 26 October 2026.

Last updated: 27 October 2026 · What we don't do · Methodology · Correct us · Changelog

First published 2026-10-27