BR-KSA-71: Simplified summary invoices need the buyer name

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

Warning: accepted with a warningSimplified invoices (B2C)Fields: KSA-2

For simplified summary invoices (InvoiceTypeCode @name starting '02' with position 6 = '1'), the buyer must have a non-empty cac:PartyLegalEntity/cbc:RegistrationName under cac:AccountingCustomerParty/cac:Party.

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

If the Invoice is a simplified invoice type and is a summary invoice (KSA-2, position 1 and 2 = 02, position 6 = 1),then the buyer name must be present.
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not(exists(//cac:AccountingCustomerParty/cac:Party//cac:PartyLegalEntity/cbc:RegistrationName) and normalize-space(//cac:AccountingCustomerParty/cac:Party//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)