BR-KSA-EN16931-08: More than one tax total with a breakdown

Official text

Only one tax total (BG-22) with tax subtotals must be provided.Refer to Calculation of VAT.

Warning · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.3.4, p. 67 · Checked: 26 October 2026

What it means

The invoice has two tax totals (TaxTotal): one with the per-category breakdown (TaxSubtotal) and one without. Only one may carry a breakdown.

When it happens

• The system repeats TaxSubtotal in both totals.
• The system writes a TaxTotal with a breakdown for each VAT category instead of one total holding every category.

How to fix it

1. Make the first TaxTotal carry the amount only.
2. Put every category (S, Z and others) as a TaxSubtotal inside a single TaxTotal.

Example

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
  <cac:TaxSubtotal>…</cac:TaxSubtotal>
</cac:TaxTotal>
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
  <cac:TaxSubtotal>…</cac:TaxSubtotal>
</cac:TaxTotal>

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
</cac:TaxTotal>
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
  <cac:TaxSubtotal>…</cac:TaxSubtotal>
</cac:TaxTotal>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-KSA-EN16931-08, along with BR-CO-15. 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-CO-14 Total VAT does not equal the sum of category VAT
• BR-KSA-EN16931-09 Only one tax total (BG-22) without tax subtotals (BG-23) must be provided when tax currency code is provided .
• BR-KSA-EN16931-06 Charge on price level (BG-29) is allowed. The value of Indicator should be ' True'.

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