BR-KSA-F-04: Negative amount or quantity

Official text

All the document amounts and quantities must be positive, unless specified otherwise.

Error · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.3.5, p. 68 · Checked: 26 October 2026

What it means

All amounts and quantities in the document are positive unless the standard says otherwise. Even a credit note carries positive amounts: the type code 381 is what marks it as a refund.

When it happens

• The system issues a refund as an invoice with negative amounts.
• A discount written as a line with a negative price instead of AllowanceCharge.

How to fix it

1. Issue the refund as a credit note (381) with positive amounts.
2. Write the discount in AllowanceCharge, not as a negative line.

Example

<cbc:InvoiceTypeCode name="0200000">381</cbc:InvoiceTypeCode>
…
<cac:Price>
  <cbc:PriceAmount currencyID="SAR">-850.00</cbc:PriceAmount>
</cac:Price>

<cbc:InvoiceTypeCode name="0200000">381</cbc:InvoiceTypeCode>
…
<cac:Price>
  <cbc:PriceAmount currencyID="SAR">850.00</cbc:PriceAmount>
</cac:Price>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-KSA-F-04, along with BR-KSA-EN16931-11. The example is an excerpt of ZATCA's sample Simplified/Credit/Credit Note of a Simplified Tax Invoice.xml with one change; the sample without it does not raise the code.

Related codes

• BR-KSA-17 Credit or debit note reason is missing
• BR-KSA-56 Credit or debit note without the original invoice number
• BR-KSA-F-01 A date MUST be formatted YYYY-MM-DD, in accordance to the "Calendar date complete representation" as specified by ISO 8601:2004, format YYYY-MM-DD.

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