BR-KSA-11: 'Not subject to VAT' (O) lines must have a VAT rate of 0 if given

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-25, BT-151, BT-152

Applies to each line cac:Item/cac:ClassifiedTaxCategory with cbc:ID = 'O': if cbc:Percent (BT-152) is present it must be 0. The executed check fails only on a non-zero Percent, while the listed test text (not(cbc:Percent)) implies Percent must be absent.

How to fix it

For 'O' lines either omit cbc:Percent or set <cbc:Percent>0</cbc:Percent>.

ZATCA's official text

[BR-KSA-11]-An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT", an invoiced item VAT rate (BT-152) shall be 0 (zero), if exist.
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

(cbc:Percent >0 or cbc:Percent <0 )

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)