BR-KSA-15: Standard tax invoices (388) need a supply date

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

Warning: accepted with a warningStandard tax invoices (B2B)Fields: BT-30, KSA-2, KSA-5

Applies when cbc:InvoiceTypeCode is 388 and its @name starts with '01': the document must contain a non-empty cac:Delivery/cbc:ActualDeliveryDate (KSA-5). The official text labels the type code BT-30; the type code field is BT-3.

How to fix it

Add the supply date, e.g. <cac:Delivery><cbc:ActualDeliveryDate>2022-09-07</cbc:ActualDeliveryDate></cac:Delivery>.

ZATCA's official text

[BR-KSA-15]-The tax invoice ((invoice type code (BT-30) = 388) and (invoice transaction code (KSA-2) has "01" as first 2 digits)) must contain the supply date (KSA-5).
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not(exists(//cac:Delivery/cbc:ActualDeliveryDate) and normalize-space(//cac:Delivery/cbc:ActualDeliveryDate) != '')

Related rules

• BR-KSA-06 · Invoice transaction code (name attribute) must follow NNPNESB
• BR-KSA-07 · Export invoices cannot be self-billed
• BR-KSA-10 · Standard invoices need buyer street, city and country code
• 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-35 · A supply end date (KSA-24) requires a supply date (KSA-5)