BR-Z-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 VAT category code (BT-118) is "Zero rated" shall equal 0 (zero).

Error · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.2.4, p. 41 · Checked: 26 October 2026

What it means

BR-Z-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-Z-09 belongs to the BR-Z family. In the XML Implementation Standard this family is section 13.2.4, titled Business rules - VAT zero rate (BR-Z): VAT at the zero rate. Our data holds 6 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: yes, section 13.2.4, p. 41

Verified on 26 October 2026. Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.2.4, p. 41

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 (13.2.4 Business rules - VAT zero rate (BR-Z)) or the same family:

• BR-Z-01 An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a…
• BR-Z-05 In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated"…
• BR-Z-06 In a Document level allowance (BG-20) where the Document level allowance VAT category code…
• BR-Z-07 In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102)…
• BR-Z-08 In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Zero rated" the VAT…

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-Z-09 mean?

BR-Z-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 VAT category code (BT-118) is "Zero rated" shall equal 0 (zero)."

Is the invoice rejected when BR-Z-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-Z-09 in ZATCA's documents?

ZATCA SDK 238-R3.3.8: yes. XML Implementation Standard: yes, section 13.2.4 p. 41. 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