BR-S-05: a warning the invoice is accepted with

Official text (the SDK's own message)

For invoice items (BG-25) in which the VAT category code of invoiced items (BT-151) is "Standard rated" the VAT rate of the invoiced item (BT-152) must be greater than zero.

Warning · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Checked: 26 October 2026

What it means

BR-S-05 is one of the validation rules for the e-invoice. A warning: the invoice is accepted with a note; fix the cause in the next invoices. 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.

• BG-25
• BT-151
• BT-152

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-25, BT-151, BT-152.
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. This is a warning and the platform accepts the invoice with it. Fix the cause so it does not repeat in the next invoices.

Rule family

BR-S-05 belongs to the BR-S family. In the XML Implementation Standard this family is section 13.2.3, titled Business rules - VAT standard and reduced rate (BR-S): VAT at the standard and the reduced rate. Our data holds 7 rules of this family, all of them raised by ZATCA's SDK.

Source and verification

• ZATCA SDK 238-R3.3.8: yes
• XML Implementation Standard: no

Verified on 26 October 2026. Source: ZATCA E-Invoicing SDK 238-R3.3.8

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 family:

• BR-S-01 An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a…
• BR-S-06 In a Document level allowance (BG-20) where the Document level allowance VAT category code…
• BR-S-07 -In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102)…
• BR-S-08 Standard-rate taxable amount does not match the lines
• BR-S-09 Standard-rate VAT does not equal amount × rate

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-S-05 mean?

BR-S-05 is a rule in ZATCA's e-invoice validation. Its official text is: "For invoice items (BG-25) in which the VAT category code of invoiced items (BT-151) is "Standard rated" the VAT rate of the invoiced item (BT-152) must be greater than zero."

Is the invoice rejected when BR-S-05 appears?

A warning: the invoice is accepted with a note; fix the cause in the next invoices. This is its severity in ZATCA's SDK 238-R3.3.8.

Where is BR-S-05 in ZATCA's documents?

ZATCA SDK 238-R3.3.8: yes. XML Implementation Standard: no. 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