BR-KSA-EN16931-11: Line amount does not equal quantity × price

Official text

Invoice line net amount (BT-131) must equal (Invoiced quantity (BT-129) * (Item net price (BT-146) / item price base quantity (BT-149))-) + Sum of invoice line charge amount (BT-141) - Sum of invoice line allowance amount (BT-136).

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 line net amount must equal quantity × net unit price, plus line charges, minus line allowances.

When it happens

• The system rounds the line amount while the price keeps more decimals.
• A line discount is counted in the amount but not written in AllowanceCharge.
• The price includes VAT and the amount does not, or the reverse.

How to fix it

1. Compute the amount from the quantity and price written in the same file, not from internal figures.
2. Write any line discount in that line's AllowanceCharge.
3. Write the price without VAT in PriceAmount.

Example

<cac:InvoiceLine>
  <cbc:InvoicedQuantity unitCode="PCE">3.000000</cbc:InvoicedQuantity>
  <cbc:LineExtensionAmount currencyID="SAR">102.00</cbc:LineExtensionAmount>
  …
  <cac:Price>
    <cbc:PriceAmount currencyID="SAR">34.50</cbc:PriceAmount>
  </cac:Price>
</cac:InvoiceLine>

<cac:InvoiceLine>
  <cbc:InvoicedQuantity unitCode="PCE">3.000000</cbc:InvoicedQuantity>
  <cbc:LineExtensionAmount currencyID="SAR">102.00</cbc:LineExtensionAmount>
  …
  <cac:Price>
    <cbc:PriceAmount currencyID="SAR">34.00</cbc:PriceAmount>
  </cac:Price>
</cac:InvoiceLine>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-KSA-EN16931-11. 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-10 Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).
• BR-S-08 Standard-rate taxable amount does not match the lines
• 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