BR-S-09: Standard-rate VAT does not equal amount × rate

Official text

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119) / 100), rounded to two decimals.

Warning · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.2.3, p. 39 · Checked: 26 October 2026

What it means

The VAT amount in the category S breakdown must equal taxable amount × rate ÷ 100, rounded to two decimals.

When it happens

• The VAT is the sum of per-line VAT after rounding each line, which drifts from the calculation on the total.
• Prices include VAT and the system backed the VAT out a different way.
• The rate written in the breakdown is not the rate used in the calculation.

How to fix it

1. Compute the category VAT once: TaxableAmount × 15 ÷ 100, then round to two decimals.
2. Make sure the rate written is the one you calculated with.
3. Try the figure in our free VAT calculator.

Example

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="SAR">201.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="SAR">20.15</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>15.00</cbc:Percent>…</cac:TaxCategory>
</cac:TaxSubtotal>

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="SAR">201.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>15.00</cbc:Percent>…</cac:TaxCategory>
</cac:TaxSubtotal>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-S-09, along with BR-CO-14, BR-CO-15, BR-CO-17. 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-17 Category VAT does not equal amount × rate
• BR-S-08 Standard-rate taxable amount does not match the lines
• BR-CO-14 Total VAT does not equal the sum of category VAT

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