BR-E-01: Exempt (E) items need an 'E' VAT breakdown

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

Warning: accepted with a warningConditional, see belowFields: BG-25, BG-20, BG-21, BT-151, BT-95, BT-102, BG-23, BT-118

Applies when any line cac:ClassifiedTaxCategory or document-level cac:AllowanceCharge/cac:TaxCategory (with TaxScheme 'VAT') has cbc:ID = 'E': the document must then have at least one cac:TaxTotal/cac:TaxSubtotal whose cac:TaxCategory/cbc:ID is 'E'. The executed check requires at least one; the listed test text says exactly one.

How to fix it

Add a cac:TaxSubtotal whose cac:TaxCategory has <cbc:ID>E</cbc:ID> and the VAT tax scheme, covering the exempt lines, allowances and charges.

ZATCA's official text

[BR-E-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151 or BT-95 or BT-102) is "Exempt from VAT" shall contain at least one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not(((exists(//cac:AllowanceCharge/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']) or exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E'])) and (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']) > 0)) or (not(//cac:AllowanceCharge/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']) and not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E'])))

Related rules

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