BR-KSA-73: a warning the invoice is accepted with

Official text (the SDK's own message)

If Pre-Paid amount (BT-113) is provided, then the following data is mandatory to provide as additional invoice line(s) -Prepayment ID (KSA-26) -Sequential invoice number (BT-1) of the prepayment invoice(s)-Prepayment Issue Date (KSA-28) -Issue date (BT-2) of the prepayment invoice(s) Prepayment Issue Time (KSA-29) - Issue time (KSA-25) of the prepayment invoice(s) Prepayment Document Type Code (KSA-30)- Invoice type code (BT-3) must be 386.
If Pre-Paid amount (BT-113) is provided, then the following data is mandatory to provide as additional invoice line(s) -Prepayment ID (KSA-26) -Sequential invoice number (BT-1) of the prepayment invoice(s)-Prepayment Issue Date (KSA-28) -Issue date (BT-2) of the prepayment invoice(s) Prepayment Issue Time (KSA-29) - Issue time (KSA-25) of the prepayment invoice(s) Prepayment Document Type Code (KSA-30)- Invoice type code (BT-3) must be 386

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-73 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 9 fields. BT is a single invoice element, BG is a group of elements and KSA is a Saudi-specific element.

• BT-113
• KSA-26
• BT-1
• KSA-28
• BT-2
• KSA-29
• KSA-25
• KSA-30
• BT-3

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: BT-113, KSA-26, BT-1, KSA-28, BT-2, KSA-29, KSA-25, KSA-30, BT-3.
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-73 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-71 If the Invoice is a simplified invoice type and is a summary invoice (KSA-2, position 1 and 2…
• BR-KSA-72 If the Invoice is a simplified invoice type and is a summary invoice (KSA-2, position 1 and 2…
• BR-KSA-74 Prepayment Document Type Code (KSA-30) for the Invoice line document reference must be '386'.
• BR-KSA-75 If Prepayment Document Type code (KSA-30) is provided in an Invoice Line, then the following…
• BR-KSA-76 An Invoice line (BG-25) where the Prepayment VAT category code (KSA-33) is "Zero rated" the…

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-73 mean?

BR-KSA-73 is a rule in ZATCA's e-invoice validation. Its official text is: "If Pre-Paid amount (BT-113) is provided, then the following data is mandatory to provide as additional invoice line(s) -Prepayment ID (KSA-26) -Sequential invoice number (BT-1) of the prepayment invoice(s)-Prepayment Issue Date (KSA-28) -Issue date (BT-2) of the prepayment invoice(s) Prepayment Issue Time (KSA-29) - Issue time (KSA-25) of the prepayment invoice(s) Prepayment Document Type Code (KSA-30)- Invoice type code (BT-3) must be 386."

Is the invoice rejected when BR-KSA-73 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-73 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