BR-CL-05: Tax currency code must be an ISO 4217 alpha-3 code

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: —

Applies when cbc:TaxCurrencyCode is present; its value must be a single ISO 4217 alpha-3 code, without spaces, from the list in the rule (which includes SAR).

How to fix it

Use a valid three-letter code, e.g. <cbc:TaxCurrencyCode>SAR</cbc:TaxCurrencyCode>.

ZATCA's official text

[BR-CL-05]-Tax currency code MUST be coded using ISO code list 4217 alpha-3
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not(((not(contains(normalize-space(.), ' ')) and contains(' AED AFN ALL AMD ANG AOA ARS AUD AWG AZN BAM BBD BDT BGN BHD BIF BMD BND BOB BOV BRL BSD BTN BWP BYN BZD CAD CDF CHE CHF CHW CLF CLP CNY COP COU CRC CUC CUP CVE CZK DJF DKK DOP DZD EGP ERN ETB EUR FJD FKP GBP GEL GHS GIP GMD GNF GTQ GYD HKD HNL HRK HTG HUF IDR ILS INR IQD IRR ISK JMD JOD JPY KES KGS KHR KMF KPW KRW KWD KYD KZT LAK LBP LKR LRD LSL LYD MAD MDL MGA MKD MMK MNT MOP MRO MUR MVR MWK MXN MXV MYR MZN NAD NGN NIO NOK NPR NZD OMR PAB PEN PGK PHP PKR PLN PYG QAR RON RSD RUB RWF SAR SBD SCR SDG SEK SGD SHP SLL SOS SRD SSP STD SVC SYP SZL THB TJS TMT TND TOP TRY TTD TWD TZS UAH UGX USD USN UYI UYU UZS VEF VND VUV WST XAF XAG XAU XBA XBB XBC XBD XCD XDR XOF XPD XPF XPT XSU XTS XUA XXX YER ZAR ZMW ZWL ', concat(' ', normalize-space(.), ' ')))))

Related rules

• 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
• BR-CL-04 · Invoice currency code must be an ISO 4217 alpha-3 code
• BR-CL-14 · Country codes must be ISO 3166-1 alpha-2 codes
• BR-CL-16 · Payment means code must be from the UNCL4461 list
• BR-CL-18 · Tax category codes must come from the UNCL5305 code list