BR-KSA-12: 'Not subject to VAT' (O) allowances 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

Warning: accepted with a warningConditional, see belowFields: BG-20, BT-95, BT-96

Applies to each document-level cac:AllowanceCharge with cbc:ChargeIndicator = false whose cac:TaxCategory/cbc:ID is 'O': if cbc:Percent (BT-96) is present it must be 0. The executed check fails only on a non-zero Percent, while the listed test text implies Percent must be absent.

How to fix it

In the allowance's 'O' cac:TaxCategory either omit cbc:Percent or set <cbc:Percent>0</cbc:Percent>.

ZATCA's official text

[BR-KSA-12]-A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT", a Document level allowance VAT rate (BT-96) 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-31 · Each document-level allowance needs an amount (BT-92)
• BR-32 · Each document-level allowance needs a VAT category code (BT-95)
• BR-E-01 · Exempt (E) items need an 'E' VAT breakdown
• BR-E-06 · Exempt (E) document allowances must have a VAT rate of 0
• BR-E-08 · Exempt (E) taxable amount must match the exempt lines and adjustments
• BR-KSA-84 · Standard-rated (S) VAT rate must be 15 or 5