BR-KSA-EN16931-11: Line net amount = quantity × net price ± line charges/allowances

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

Warning: accepted with a warningAll invoicesFields: BT-131, BT-129, BT-146, BT-149, BT-141, BT-136

For each cac:InvoiceLine, cbc:LineExtensionAmount must equal cbc:InvoicedQuantity × cac:Price/cbc:PriceAmount (divided by cac:Price/cbc:BaseQuantity when present), plus line-level cac:AllowanceCharge charges (ChargeIndicator true) minus line-level allowances (false). The executed check truncates the quantity × price product to three decimals, rounds the result to two decimals and accepts a difference of ±0.01; the published test expression instead subtracts price-level allowance amounts (cac:Price/cac:AllowanceCharge) and ignores line-level charges.

How to fix it

Compute cbc:LineExtensionAmount as quantity × (PriceAmount ÷ BaseQuantity) + sum of line charge amounts − sum of line allowance amounts, rounded to two decimals. Use the net price in cbc:PriceAmount; a price-level discount is already reflected there.

ZATCA's official text

[BR-KSA-EN16931-11]-Invoice line net amount (BT-131) must equal (Invoiced quantity (BT-129) * (Item net price (BT-146) / item price base quantity (BT-149))-) + Sum of invoice line charge amount (BT-141) - Sum of invoice line allowance amount (BT-136).
Source: ZATCA SDK 3.4.8 · ZATCA KSA rules

Fails when (the condition ZATCA's SDK runs)

count((.)) > 0 and not ( ( ( not(exists(cac:Price/cbc:BaseQuantity)) and xs:decimal(cbc:LineExtensionAmount) = round( (( (floor((xs:decimal(cbc:InvoicedQuantity) * xs:decimal(cac:Price/cbc:PriceAmount) ) * 10 * 10 *10 )div 10 + 0.00000000001) ) div 100 )+ sum((cac:AllowanceCharge[cbc:ChargeIndicator=true()]/xs:decimal(cbc:Amount))) - sum((cac:AllowanceCharge[cbc:ChargeIndicator=false()]/xs:decimal(cbc:Amount))),2) +0.01) ) or ( ( not(exists(cac:Price/cbc:BaseQuantity)) and xs:decimal(cbc:LineExtensionAmount) = round( (( (floor((xs:decimal(cbc:InvoicedQuantity) * xs:decimal(cac:Price/cbc:PriceAmount) ) * 10 * 10 *10 )div 10 + 0.00000000001) ) div 100 )+ sum((cac:AllowanceCharge[cbc:ChargeIndicator=true()]/xs:decimal(cbc:Amount))) - sum((cac:AllowanceCharge[cbc:ChargeIndicator=false()]/xs:decimal(cbc:Amount))),2) -0.01) ) or ( ( not(exists(cac:Price/cbc:BaseQuantity)) and xs:decimal(cbc:LineExtensionAmount) = round( (( (floor((xs:decimal(cbc:InvoicedQuantity) * xs:decimal(cac:Price/cbc:PriceAmount) ) * 10 * 10 *10 )div 10 + 0.00000000001) ) div 100 )+ sum((cac:AllowanceCharge[cbc:ChargeIndicator=true()]/xs:decimal(cbc:Amount))) - sum((cac:AllowanceCharge[cbc:ChargeIndicator=false()]/xs:decimal(cbc:Amount))),2) ) ) or ( exists(cac:Price/cbc:BaseQuantity) and xs:decimal(cbc:LineExtensionAmount) = round(( (floor((xs:decimal(cbc:InvoicedQuantity) * (xs:decimal(cac:Price/cbc:PriceAmount) div xs:decimal(cac:Price/cbc:BaseQuantity)) ) * 10 * 10 * 10) div 10 + 0.00000000001 ) div 100 ) + sum((cac:AllowanceCharge[cbc:ChargeIndicator=true()]/xs:decimal(cbc:Amount))) - sum((cac:AllowanceCharge[cbc:ChargeIndicator=false()]/xs:decimal(cbc:Amount))) ,2 ) ) or ( exists(cac:Price/cbc:BaseQuantity) and xs:decimal(cbc:LineExtensionAmount) = round(( (floor((xs:decimal(cbc:InvoicedQuantity) * (xs:decimal(cac:Price/cbc:PriceAmount) div xs:decimal(cac:Price/cbc:BaseQuantity)) ) * 10 * 10 * 10) div 10 + 0.00000000001 ) div 100 ) + sum((cac:AllowanceCharge[cbc:ChargeIndicator=true()]/xs:decimal(cbc:Amount))) - sum((cac:AllowanceCharge[cbc:ChargeIndicator=false()]/xs:decimal(cbc:Amount))) ,2 ) +0.01) or ( exists(cac:Price/cbc:BaseQuantity) and xs:decimal(cbc:LineExtensionAmount) = round(( (floor((xs:decimal(cbc:InvoicedQuantity) * (xs:decimal(cac:Price/cbc:PriceAmount) div xs:decimal(cac:Price/cbc:BaseQuantity)) ) * 10 * 10 * 10) div 10 + 0.00000000001 ) div 100 ) + sum((cac:AllowanceCharge[cbc:ChargeIndicator=true()]/xs:decimal(cbc:Amount))) - sum((cac:AllowanceCharge[cbc:ChargeIndicator=false()]/xs:decimal(cbc:Amount))) ,2 ) -0.01) )

Related rules

• BR-22 · Each invoice line needs an invoiced quantity (BT-129)
• BR-24 · Each invoice line needs a line net amount (BT-131)
• BR-26 · Each invoice line needs an item net price (BT-146)
• BR-41 · Each line-level allowance needs an amount (BT-136)
• BR-43 · Each line-level charge needs an amount (BT-141)
• BR-CO-10 · Total line amount must equal the sum of all line net amounts