BR-KSA-35: A supply end date (KSA-24) requires a supply date (KSA-5)

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: KSA-24, KSA-5

Applies only when cac:Delivery/cbc:LatestDeliveryDate (supply end date, KSA-24) is present: the same cac:Delivery must also contain a non-blank cbc:ActualDeliveryDate (supply date, KSA-5).

How to fix it

Add the start date next to the end date, e.g. <cac:Delivery><cbc:ActualDeliveryDate>2022-09-01</cbc:ActualDeliveryDate><cbc:LatestDeliveryDate>2022-09-30</cbc:LatestDeliveryDate></cac:Delivery>.

ZATCA's official text

[BR-KSA-35]-If the invoice contains a supply end date (KSA-24), then the invoice must contain a supply date (KSA-5).
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

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

Related rules

• BR-KSA-15 · Standard tax invoices (388) need a supply date
• BR-KSA-36 · Supply end date (KSA-24) must not be before supply date (KSA-5)
• BR-KSA-72 · Simplified summary invoices need supply start and end dates
• BR-KSA-31 · Simplified invoices cannot be self-billed (KSA-2 position 7 = 0)
• BR-KSA-33 · Every invoice needs an invoice counter value (ICV, KSA-16)
• BR-KSA-34 · Invoice counter value (ICV, KSA-16) must contain only digits