BR-KSA-75: a warning the invoice is accepted with

Official text (the SDK's own message)

If Prepayment Document Type code (KSA-30) is provided in an Invoice Line, then the following data is mandatory to provide in that invoice line - Prepayment VAT category Taxable Amount (KSA-31) - Sum total of taxable amounts subject to specific VAT Category code of the prepayment invoice(s); Prepayment VAT Category Tax Amount (KSA-32) - Sum total of tax amounts subject to specific VAT Category code of the prepayment invoice(s); Prepayment VAT category code (KSA-33) - the VAT category code of the associated Prepayment invoice(s); Prepayment VAT rate (KSA-34) - VAT rate of the specific VAT Category code of the prepayment invoice(s)

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-75 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 5 fields. BT is a single invoice element, BG is a group of elements and KSA is a Saudi-specific element.

• KSA-30
• KSA-31
• KSA-32
• KSA-33
• KSA-34

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-30, KSA-31, KSA-32, KSA-33, KSA-34.
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-75 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-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'.
• BR-KSA-76 An Invoice line (BG-25) where the Prepayment VAT category code (KSA-33) is "Zero rated" the…
• BR-KSA-77 An Invoice line (BG-25) where the Prepayment VAT category code (KSA-33) is "Exempt from VAT"…
• BR-KSA-78 An Invoice line (BG-25) where the Prepayment VAT category code (KSA-33) is "Not subject to…

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-75 mean?

BR-KSA-75 is a rule in ZATCA's e-invoice validation. Its official text is: "If Prepayment Document Type code (KSA-30) is provided in an Invoice Line, then the following data is mandatory to provide in that invoice line - Prepayment VAT category Taxable Amount (KSA-31) - Sum total of taxable amounts subject to specific VAT Category code of the prepayment invoice(s); Prepayment VAT Category Tax Amount (KSA-32) - Sum total of tax amounts subject to specific VAT Category code of the prepayment invoice(s); Prepayment VAT category code (KSA-33) - the VAT category code of the associated Prepayment invoice(s); Prepayment VAT rate (KSA-34) - VAT rate of the specific VAT Category code of the prepayment invoice(s)"

Is the invoice rejected when BR-KSA-75 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-75 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