BR-E-08: Exempt (E) taxable amount must match the exempt lines and adjustments

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-23, BT-118, BT-116, BT-131, BT-92, BT-99, BT-151, BT-95, BT-102

Applies to each cac:TaxSubtotal whose cac:TaxCategory/cbc:ID is 'E': its cbc:TaxableAmount (BT-116) must equal the sum of cbc:LineExtensionAmount of lines with category 'E' plus 'E' document-level charges minus 'E' document-level allowances. The executed check also warns when an 'E' breakdown exists but no line, allowance or charge uses 'E'; the listed test text mistakenly sums 'S' amounts.

How to fix it

Set the 'E' subtotal's cbc:TaxableAmount to Σ exempt line amounts + Σ exempt document charges − Σ exempt document allowances, and include an 'E' breakdown only when something on the invoice is exempt.

ZATCA's official text

[BR-E-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

count(/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])> 0 and not(exists(../../../cac:AllowanceCharge/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']) or exists(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'E']])) or not( (xs:decimal(../cbc:TaxableAmount) =(sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)) )))

Related rules

• BR-24 · Each invoice line needs a line net amount (BT-131)
• BR-31 · Each document-level allowance needs an amount (BT-92)
• BR-32 · Each document-level allowance needs a VAT category code (BT-95)
• BR-36 · Each document-level charge needs an amount (BT-99)
• BR-37 · Each document-level charge needs a VAT category code (BT-102)
• BR-45 · Each VAT breakdown needs a taxable amount (BT-116)