BR-KSA-21: Each document-level charge needs a charge reason text (BT-104)

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-21, BT-104

Applies only when the invoice has a document-level charge (BG-21): every cac:AllowanceCharge directly under the invoice with cbc:ChargeIndicator = true must contain a non-blank cbc:AllowanceChargeReason (BT-104).

How to fix it

Add a reason text to every document-level charge, for example <cbc:AllowanceChargeReason>Delivery charge</cbc:AllowanceChargeReason> inside the cac:AllowanceCharge whose cbc:ChargeIndicator is true.

ZATCA's official text

[BR-KSA-21]-Each Document level charge (BG-21) shall have a Reason for document level charge (BT-104).
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not (exists(cbc:AllowanceChargeReason) and normalize-space(cbc:AllowanceChargeReason )!='' )

Related rules

• BR-36 · Each document-level charge needs an amount (BT-99)
• BR-37 · Each document-level charge needs a VAT category code (BT-102)
• BR-E-01 · Exempt (E) items need an 'E' VAT breakdown
• BR-E-07 · Exempt (E) document charges must have a VAT rate of 0
• BR-KSA-13 · 'Not subject to VAT' (O) charges must have a VAT rate of 0 if given
• BR-KSA-19 · Each document-level charge needs a reason code