BR-KSA-72: Simplified summary invoices need supply start and end dates

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

Error: the invoice is rejectedSimplified invoices (B2C)Fields: KSA-2, KSA-5, KSA-24

For simplified summary invoices (@name starting '02' with position 6 = '1'), the invoice must contain both cbc:ActualDeliveryDate (KSA-5) and cbc:LatestDeliveryDate (KSA-24). Unlike the official text, the check only runs when the buyer's postal address country code is 'SA'.

How to fix it

Add <cac:Delivery><cbc:ActualDeliveryDate>…</cbc:ActualDeliveryDate><cbc:LatestDeliveryDate>…</cbc:LatestDeliveryDate></cac:Delivery> covering the summarised period.

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 a supply date (KSA-5) and supply end date (KSA-24) must be present
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not(//cbc:ActualDeliveryDate and //cbc:LatestDeliveryDate)

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)