BR-KSA-44: Buyer VAT number (BT-48): 15 digits, starting and ending with 3

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

Error: the invoice is rejectedConditional, see belowFields: BT-48

Applies only when the buyer has a non-empty cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (BT-48): it must be exactly 15 digits, with the first and last digit both '3'.

How to fix it

Either put the buyer's 15-digit VAT number in cac:PartyTaxScheme/cbc:CompanyID with no spaces or letters, or leave out cac:PartyTaxScheme/cbc:CompanyID if the buyer has no VAT number.

ZATCA's official text

[BR-KSA-44]-If it exists in the invoice,the buyer VAT registration number or buyer group VAT registration number (BT-48) must contain 15 digits. The first digit and the last digit is "3".
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

string-length(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) > 0 and not(exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) and matches(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID, '^[0-9]{15}$') and starts-with(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID, '3') and ends-with(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID, '3'))

Related rules

• BR-CUSTOM-VALIDATION-01 · Seller and buyer VAT numbers must not be the same
• BR-KSA-81 · Standard invoice without buyer VAT number needs another buyer ID
• BR-KSA-99 · Buyer VAT number must not be empty when the element is present
• BR-KSA-39 · Seller VAT registration number (BT-31) is required
• BR-KSA-40 · Seller VAT number (BT-31): 15 digits, starting and ending with 3
• BR-KSA-42 · Standard tax invoices and their notes need the buyer name (BT-44)