BR-KSA-07: Export invoices cannot be self-billed

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: KSA-2

Applies when position 5 (export) of cbc:InvoiceTypeCode/@name (KSA-2) is '1': position 7 (self-billed) must then not be '1'.

How to fix it

For an export invoice set position 7 of the name attribute to 0, e.g. name="0100100".

ZATCA's official text

[BR-KSA-07]-Self billing is not allowed (KSA-2, position 7 cannot be "1") for export invoices (KSA-2, position 5 = 1).
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not(substring(./@name,7,1) != '1')

Related rules

• BR-KSA-06 · Invoice transaction code (name attribute) must follow NNPNESB
• BR-KSA-10 · Standard invoices need buyer street, city and country code
• BR-KSA-15 · Standard tax invoices (388) need a supply date
• BR-KSA-25 · Simplified invoice with EDU/HEA exemption needs the buyer name
• BR-KSA-31 · Simplified invoices cannot be self-billed (KSA-2 position 7 = 0)
• BR-KSA-42 · Standard tax invoices and their notes need the buyer name (BT-44)