BR-KSA-98: Simplified invoices should be submitted within 24 hours

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: —

For simplified documents (cbc:InvoiceTypeCode/@name starting 02), the warning fires when more than 24 hours (P1D) separate cbc:IssueDate + cbc:IssueTime from the validator's current date and time. The expression shown for the rule is the failure condition.

How to fix it

Submit the simplified document within 24 hours of the cbc:IssueDate and cbc:IssueTime it carries, and make sure those values are the real issue date and time.

ZATCA's official text

[BR-KSA-98] - The simplified invoice should be submitted within 24 hours of issuing the invoice.
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

(cbc:InvoiceTypeCode[substring(@name, 1, 2) = '02']) and (exists(cbc:IssueDate) and exists(cbc:IssueTime) and (current-dateTime() - xs:dateTime(concat(cbc:IssueDate, 'T', cbc:IssueTime))) > xs:dayTimeDuration('P1D'))

Related rules

• BR-KSA-95 · Not-subject (O) line VAT breakdown needs an exemption reason code
• BR-KSA-96 · Line exemption reason code needs a reason text
• BR-KSA-97 · Non-SAR invoice: SAR VAT total must differ from the VAT total
• BR-KSA-99 · Buyer VAT number must not be empty when the element is present
• BR-KSA-CL-01 · Invoice currency code must be a valid ISO 4217 code
• BR-KSA-CL-02 · Every amount's currencyID must match the invoice currency