BR-54: Each item attribute needs a name (BT-160) and a value (BT-161)

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

Error: the invoice is rejectedConditional, see belowFields: BG-32, BT-160, BT-161

Applies only when cac:AdditionalItemProperty is used; every such element must contain both cbc:Name and cbc:Value.

How to fix it

Give each item property both children, e.g. <cac:AdditionalItemProperty><cbc:Name>Colour</cbc:Name><cbc:Value>Black</cbc:Value></cac:AdditionalItemProperty>.

ZATCA's official text

[BR-54]-Each Item attribute (BG-32) shall contain an Item attribute name (BT-160) and an Item attribute value (BT-161).
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not(exists(cbc:Name) and exists(cbc:Value))

Related rules

• BR-49 · Payment means must state a payment means code (BT-81)
• BR-52 · Each additional document reference needs an ID (BT-122)
• BR-53 · With a tax currency (BT-6), give the VAT total in it (BT-111)
• BR-55 · A billing reference must give the preceding invoice number (BT-25)
• BR-CL-01 · Invoice type code must be a valid UNTDID 1001 code
• BR-CL-03 · Amount currencyID must be an ISO 4217 alpha-3 code