BR-KSA-16: Payment means code must be a valid UNTDID 4461 code

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: BT-81

Applies to each cac:PaymentMeans/cbc:PaymentMeansCode (BT-81) that exists: the executed check accepts 1–68, 70, 74–78, 91–97 or ZZZ. The listed test text instead requires a PaymentMeans and only the codes 10, 30, 42, 48, 1.

How to fix it

Use a single code from the list, e.g. <cac:PaymentMeans><cbc:PaymentMeansCode>10</cbc:PaymentMeansCode></cac:PaymentMeans>.

ZATCA's official text

[BR-KSA-16]-Payment means code (BT-81) in an invoice exist, then it must contain one of the values from subset of UNTDID 4461 code list
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not(( ( not(contains(normalize-space(.),' ')) and contains( ' 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 70 74 75 76 77 78 91 92 93 94 95 96 97 ZZZ ',concat(' ',normalize-space(.),' ') ) ) ))

Related rules

• BR-49 · Payment means must state a payment means code (BT-81)
• BR-KSA-13 · 'Not subject to VAT' (O) charges must have a VAT rate of 0 if given
• BR-KSA-14 · Buyer ID must use an allowed scheme ID
• BR-KSA-15 · Standard tax invoices (388) need a supply date
• BR-KSA-17 · Credit and debit notes need a reason for issuing
• BR-KSA-18 · VAT category code must be S, Z, E or O