BR-KSA-42: Standard tax invoices and their notes need the buyer name (BT-44)

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

Warning: accepted with a warningStandard tax invoices (B2B)Fields: BT-44, KSA-2

For standard tax invoices and their notes (InvoiceTypeCode @name starting '01'), the buyer party cac:AccountingCustomerParty/cac:Party must have a non-empty cac:PartyLegalEntity/cbc:RegistrationName (BT-44).

How to fix it

Add <cac:PartyLegalEntity><cbc:RegistrationName>…</cbc:RegistrationName></cac:PartyLegalEntity> with the buyer's name under cac:AccountingCustomerParty/cac:Party.

ZATCA's official text

The buyer name (BT-44) must be present in the tax invoice and associated credit notes and debit notes (KSA-2, position 1 and 2 = 01).
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not((cac:PartyLegalEntity/cbc:RegistrationName) != '')

Related rules

• BR-KSA-06 · Invoice transaction code (name attribute) must follow NNPNESB
• BR-KSA-07 · Export invoices cannot be self-billed
• BR-KSA-10 · Standard invoices need buyer street, city and country code
• BR-KSA-15 · Standard tax invoices (388) need a supply date
• BR-KSA-25 · Simplified invoice with EDU/HEA exemption needs the buyer name
• BR-KSA-31 · Simplified invoices cannot be self-billed (KSA-2 position 7 = 0)