BR-KSA-84: Standard-rate VAT is not 15 or 5

Official text

The Document level allowance VAT rate (BT-96), Document level Charge VAT rate (BT-103), VAT category rate(BT-119), Invoiced item VAT rate (BT-152), Prepayment VAT rate(KSA-34) must be limited to one of the following values (5 or 15) when the relevant Document level allowance VAT category code (BT-95), Document level Charge VAT category code(BT-102), VAT category code(BT-118), Invoiced item VAT category code(BT-151), Prepayment VAT Category Code (KSA-33) is "S"- "Standard rated". In other words, for Standard Rate VAT Category the rate can either be 15% or 5%.

Error · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Checked: 26 October 2026

What it means

When the VAT category is S, the rate must be 15 or 5 only, on lines, in the breakdown, on allowances and charges, and on prepayments.

When it happens

• The system writes the rate as a fraction (0.15) instead of 15.
• A product marked S with a rate of 0, where it should be Z or E.
• An old rate stored on the product.

How to fix it

1. Write the rate out of 100: 15 or 15.00.
2. Mark a zero-rate product Z or E with its reason code.
3. Review every product's rate once from the product list.

Example

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="SAR">201.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>0.15</cbc:Percent>
  </cac:TaxCategory>
</cac:TaxSubtotal>

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="SAR">201.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>15.00</cbc:Percent>
  </cac:TaxCategory>
</cac:TaxSubtotal>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-KSA-84, along with BR-CO-17, BR-S-09. 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-18 VAT category is not S, Z, E or O
• BR-S-09 Standard-rate VAT does not equal amount × rate
• BR-KSA-82 An Invoice line (BG-25) where Prepayment Document Type Code (KSA-30) is provided, then Item net price (BT-146); Invoice line allowance amount (BT-136); Invoice line charge amount (BT-141); Item line net amount (BT-131); line VAT amount (KSA-11); and line amount with VAT (KSA-12) for that line shall be 0 (Zero), if exist.

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