BR-KSA-39: Seller VAT registration number (BT-31) is required

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

Error: the invoice is rejectedAll invoicesFields: BT-31

The seller party must have a cac:PartyTaxScheme with a non-empty cbc:CompanyID (BT-31) and a cac:TaxScheme whose cbc:ID is 'VAT'.

How to fix it

Add <cac:PartyTaxScheme><cbc:CompanyID>…</cbc:CompanyID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme> under cac:AccountingSupplierParty/cac:Party.

ZATCA's official text

[BR-KSA-39]-The invoice must contain the seller VAT registration number or seller group VAT registration number (BT-31).
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not(((cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) != '' and (cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cac:TaxScheme[normalize-space(cbc:ID) = 'VAT'])))

Related rules

• BR-CUSTOM-VALIDATION-01 · Seller and buyer VAT numbers must not be the same
• BR-KSA-40 · Seller VAT number (BT-31): 15 digits, starting and ending with 3
• BR-KSA-35 · A supply end date (KSA-24) requires a supply date (KSA-5)
• BR-KSA-36 · Supply end date (KSA-24) must not be before supply date (KSA-5)
• BR-KSA-37 · Seller building number must be exactly 4 digits
• BR-KSA-42 · Standard tax invoices and their notes need the buyer name (BT-44)