BR-16: Every invoice needs at least one invoice line (BG-25)

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: BG-25

Checks that the document root contains at least one cac:InvoiceLine (or cac:CreditNoteLine in a cn:CreditNote document).

How to fix it

Add at least one cac:InvoiceLine under the root element, with its line ID, quantity, net amount, item and price.

ZATCA's official text

[BR-16]-An Invoice shall have at least one Invoice line (BG-25)
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not(exists(cac:InvoiceLine) or exists(cac:CreditNoteLine))

Related rules

• BR-21 · Each invoice line needs a line identifier (BT-126)
• BR-22 · Each invoice line needs an invoiced quantity (BT-129)
• BR-24 · Each invoice line needs a line net amount (BT-131)
• BR-25 · Each invoice line needs an item name (BT-153)
• BR-26 · Each invoice line needs an item net price (BT-146)
• BR-CO-04 · Every invoice line needs a VAT category code