BR-KSA-EN16931-02: Tax currency is not SAR

Official text

VAT accounting currency code (BT-6) must be "SAR".

Error · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.3.4, p. 66 · Checked: 26 October 2026

What it means

The VAT accounting currency in TaxCurrencyCode must always be SAR, even when the invoice is in another currency.

When it happens

• A US dollar invoice where the system copied the invoice currency into the tax currency.

How to fix it

1. Write SAR in TaxCurrencyCode.
2. For a foreign currency invoice, add the VAT amount in SAR in a second TaxTotal as the standard requires.

Example

<cbc:TaxCurrencyCode>USD</cbc:TaxCurrencyCode>

<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-EN16931-02, along with BR-53. 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-68 Tax currency code is missing
• 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-EN16931-01 Business process (ProfileID) is not reporting:1.0

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