What does ZATCA BR-05 mean?

Checks that the document root has a cbc:DocumentCurrencyCode element and that it is not empty. Add the invoice currency under the root element, e.g. SAR ; the value must be an ISO 4217 code (see BR-CL-04).

BR-05: Every invoice needs a currency code (BT-5)

Explained by Matheel from ZATCA's rule text and the condition SDK 3.4.8 executes · Updated October 24, 2026

Error: the invoice is rejectedAll invoicesFields: BT-5

Checks that the document root has a cbc:DocumentCurrencyCode element and that it is not empty.

How to fix it

Add the invoice currency under the root element, e.g. <cbc:DocumentCurrencyCode>SAR</cbc:DocumentCurrencyCode>; the value must be an ISO 4217 code (see BR-CL-04).

ZATCA's official text

[BR-05]-An Invoice shall have an Invoice currency code (BT-5).
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not(exists(cbc:DocumentCurrencyCode) and (cbc:DocumentCurrencyCode) !='')

Related rules

BR-KSA-88 · Exchange-rate source currency must equal the invoice currency
BR-KSA-97 · Non-SAR invoice: SAR VAT total must differ from the VAT total
BR-KSA-CL-01 · Invoice currency code must be a valid ISO 4217 code
BR-KSA-CL-02 · Every amount's currencyID must match the invoice currency

Validate your invoice against ZATCA's rules

Paste the XML and see every error and warning. It runs in your browser; the invoice goes nowhere.

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