BR-09: The seller address must include a country code (BT-40)

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

Warning: accepted with a warningAll invoicesFields: BG-5, BT-40

Checks that the seller's cac:PostalAddress contains cac:Country/cbc:IdentificationCode with a non-empty value.

How to fix it

Inside the seller's cac:PostalAddress add <cac:Country><cbc:IdentificationCode>SA</cbc:IdentificationCode></cac:Country> (or the seller's ISO 3166-1 country code, see BR-CL-14).

ZATCA's official text

[BR-09]-The Seller postal address (BG-5) shall contain a Seller country code (BT-40).
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not((cac:Country/cbc:IdentificationCode) != '')

Related rules

• BR-08 · The seller's postal address (BG-5) must be present
• BR-KSA-09 · Seller address: street, building, postcode, city, district, country
• BR-05 · Every invoice needs a currency code (BT-5)
• BR-06 · The seller's legal name (BT-27) must be present
• BR-13 · The invoice total without VAT (BT-109) must be present
• BR-14 · The invoice total with VAT (BT-112) must be present