BR-O-09: an error that rejects the invoice

Official text (the SDK's own message)

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero).

Error · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.2.6, p. 43 · Checked: 26 October 2026

What it means

BR-O-09 is one of the validation rules for the e-invoice. An error: the invoice is rejected, so fix the cause and send it again. The severity comes from ZATCA's own SDK.

Fields the rule names

The rule text names 3 fields. BT is a single invoice element, BG is a group of elements and KSA is a Saudi-specific element.

• BT-117
• BG-23
• BT-118

How to fix it

The steps follow the wording of the rule only; we add nothing ZATCA did not say.

1. Open the invoice XML and find the fields the rule names: BT-117, BG-23, BT-118.
2. Correct the value or element in the XML, or in the POS setting that writes it, then generate the invoice again.
3. Check the corrected file with ZATCA's SDK 238-R3.3.8 before you send it.
4. Send the invoice again: the platform rejects an invoice that raises this code.

Rule family

BR-O-09 belongs to the BR-O family. In the XML Implementation Standard this family is section 13.2.6, titled Business rules - Not subject to VAT (BR-O): supplies not subject to VAT. Our data holds 4 rules of this family, 3 of them raised by ZATCA's SDK.

Source and verification

• ZATCA SDK 238-R3.3.8: yes
• XML Implementation Standard: yes, section 13.2.6, p. 43

Verified on 26 October 2026. Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.2.6, p. 43

This page is built from the reference’s open data: /codes.json. We add nothing of our own to it beyond the layout and the wording of the steps.

Related codes

From the same section of the standard (13.2.6 Business rules - Not subject to VAT (BR-O)) or the same family:

• BR-O-01 An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a…
• BR-O-08 In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" the…
• BR-O-13 An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not…

Terms on this page

Keep going

Go back to the e-invoicing reference, see all rejection codes, or check your invoice file in the XML checker before you send it.

Frequently asked questions

What does BR-O-09 mean?

BR-O-09 is a rule in ZATCA's e-invoice validation. Its official text is: "The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero)."

Is the invoice rejected when BR-O-09 appears?

An error: the invoice is rejected, so fix the cause and send it again. This is its severity in ZATCA's SDK 238-R3.3.8.

Where is BR-O-09 in ZATCA's documents?

ZATCA SDK 238-R3.3.8: yes. XML Implementation Standard: yes, section 13.2.6 p. 43. We checked on 26 October 2026.

Last updated: 27 October 2026 · What we don't do · Methodology · Correct us · Changelog

First published 2026-10-27