BR-KSA-EN16931-09: With a tax currency code, add one TaxTotal without subtotals

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: BG-22, BG-23

Applies when cbc:TaxCurrencyCode is present. The invoice must then contain exactly one document-level cac:TaxTotal that has no cac:TaxSubtotal.

How to fix it

Add one cac:TaxTotal holding only the tax amount, e.g. <cac:TaxTotal><cbc:TaxAmount currencyID="SAR">0.60</cbc:TaxAmount></cac:TaxTotal>, alongside the cac:TaxTotal that carries the subtotals; do not add a second one without subtotals.

ZATCA's official text

[BR-KSA-EN16931-09]-Only one tax total (BG-22) without tax subtotals (BG-23) must be provided when tax currency code is provided .
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

not(count(../cac:TaxTotal[not(cac:TaxSubtotal)]) = 1)

Related rules

• BR-45 · Each VAT breakdown needs a taxable amount (BT-116)
• BR-46 · Each VAT breakdown needs a VAT amount (BT-117)
• BR-47 · Each VAT breakdown needs a VAT category code (BT-118)
• BR-48 · Each VAT breakdown needs a VAT rate (BT-119) unless category is O
• BR-CO-18 · Every invoice needs at least one VAT breakdown
• BR-E-01 · Exempt (E) items need an 'E' VAT breakdown