BR-KSA-17: Credit and debit notes need a reason for issuing

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

Error: the invoice is rejectedCredit and debit notesFields: BT-3, KSA-10

When cbc:InvoiceTypeCode is 381 or 383, every cac:PaymentMeans must contain cbc:InstructionNote (KSA-10); a note with no cac:PaymentMeans at all also fails.

How to fix it

Add the reason inside cac:PaymentMeans, e.g. <cac:PaymentMeans><cbc:PaymentMeansCode>10</cbc:PaymentMeansCode><cbc:InstructionNote>Goods returned</cbc:InstructionNote></cac:PaymentMeans>.

ZATCA's official text

[BR-KSA-17]-Debit and credit note (invoice type code (BT-3) is equal to 383 or 381) must contain the reason (KSA-10) for this invoice type issuing.
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not(exists(./cbc:InstructionNote))

Related rules

• BR-04 · Every invoice needs an invoice type code (BT-3)
• BR-KSA-05 · Invoice type code must be 388, 383, 381 or 386
• BR-KSA-56 · Credit and debit notes must reference the original invoice (BT-25)
• BR-KSA-73 · Prepaid amount (BT-113) requires full prepayment reference on lines