BR-KSA-EN16931-02: VAT accounting currency (TaxCurrencyCode) must be SAR

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

Error: the invoice is rejectedAll invoicesFields: BT-6

cbc:TaxCurrencyCode (BT-6) must be SAR, compared after trimming and upper-casing. Its presence is required separately by BR-KSA-68.

How to fix it

Use <cbc:TaxCurrencyCode>SAR</cbc:TaxCurrencyCode>.

ZATCA's official text

[BR-KSA-EN16931-02]-VAT accounting currency code (BT-6) must be "SAR".
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not((normalize-space(upper-case(.))) = 'SAR')

Related rules

• BR-53 · With a tax currency (BT-6), give the VAT total in it (BT-111)
• BR-KSA-68 · Every invoice needs a tax currency code (BT-6)
• BR-KSA-89 · Exchange-rate target currency must equal the tax currency
• BR-KSA-DEC-04 · Line amount with VAT may have at most two decimals
• BR-KSA-DEC-06 · Prepayment taxable and tax amounts may have at most two decimals
• BR-KSA-EN16931-01 · Business process (ProfileID) must be reporting:1.0