BR-O-13: a rule in the XML standard only

Official text (from the XML standard)

An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level allowances (BG-20) where Document level allowance VAT category code (BT-95) is not "Not subject to VAT".

Standard only · Source: Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.2.6, p. 43 · Checked: 26 October 2026

What it means

BR-O-13 is one of the validation rules for the e-invoice. In the XML standard only: the SDK does not report this rule, so it has no severity here.

Fields the rule names

The rule text names 4 fields. BT is a single invoice element, BG is a group of elements and KSA is a Saudi-specific element.

• BG-23
• BT-118
• BG-20
• BT-95

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: BG-23, BT-118, BG-20, BT-95.
2. Correct the value or element in the XML, or in the POS setting that writes it, then generate the invoice again.
3. This rule is in the standard only and the SDK does not report it, so check its wording in the standard before you change anything.

Rule family

BR-O-13 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: no
• XML Implementation Standard: yes, section 13.2.6, p. 43

Verified on 26 October 2026. Source: 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-09 The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code…

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-13 mean?

BR-O-13 is a rule in ZATCA's e-invoice validation. Its official text is: "An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level allowances (BG-20) where Document level allowance VAT category code (BT-95) is not "Not subject to VAT"."

Is the invoice rejected when BR-O-13 appears?

In the XML standard only: the SDK does not report this rule, so it has no severity here.

Where is BR-O-13 in ZATCA's documents?

ZATCA SDK 238-R3.3.8: no. 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