BR-KSA-EN16931-04: An allowance/charge percentage needs a base amount

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

Warning: accepted with a warningConditional, see belowFields: BT-93, BT-100, BT-137, BT-142, BT-94, BT-101, BT-138, BT-143

Applies when a document-level or line-level cac:AllowanceCharge contains cbc:MultiplierFactorNumeric (the percentage). The same cac:AllowanceCharge must then also contain cbc:BaseAmount.

How to fix it

Add <cbc:BaseAmount currencyID="SAR">…</cbc:BaseAmount> next to cbc:MultiplierFactorNumeric in that cac:AllowanceCharge, or remove the percentage if the amount is not percentage-based.

ZATCA's official text

[BR-KSA-EN16931-04]-Allowance/Charge base amount (BT-93, BT-100, BT-137, BT-142) must be provided when allowance/Charge percentage (BT-94, BT-101,BT-138, BT-143) is provided.
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not(exists(../cbc:BaseAmount))

Related rules

• BR-KSA-DEC-01 · Document allowance percentage must be 0-100 with up to 2 decimals
• BR-KSA-EN16931-03 · Allowance/charge amount must equal base amount × percentage / 100
• BR-KSA-EN16931-05 · An allowance/charge base amount needs a percentage
• BR-KSA-EN16931-01 · Business process (ProfileID) must be reporting:1.0
• BR-KSA-EN16931-02 · VAT accounting currency (TaxCurrencyCode) must be SAR
• BR-KSA-EN16931-06 · Price-level allowance/charge must have ChargeIndicator false