BR-O-01: 'Not subject to VAT' (O) items need an O VAT breakdown

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-25, BG-20, BG-21, BT-151, BT-95, BT-102, BG-23, BT-118

Applies when any line cac:Item/cac:ClassifiedTaxCategory or document-level cac:AllowanceCharge/cac:TaxCategory uses VAT category 'O' (Not subject to VAT). The invoice must then have a cac:TaxTotal/cac:TaxSubtotal whose cac:TaxCategory/cbc:ID is 'O'. The executed check requires at least one such breakdown; the published test expression requires exactly one.

How to fix it

Add a VAT breakdown for category O: a cac:TaxSubtotal containing <cac:TaxCategory><cbc:ID>O</cbc:ID>…<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory> with the taxable and tax amounts for those lines.

ZATCA's official text

[BR-O-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151 or BT-95 or BT-102) is "Not subject to VAT" shall contain exactly at least one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not(((exists(//cac:AllowanceCharge/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O']) or exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O'])) and (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O']) > 0)) or (not(//cac:AllowanceCharge/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O']) and not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O'])))

Related rules

• BR-16 · Every invoice needs at least one invoice line (BG-25)
• BR-21 · Each invoice line needs a line identifier (BT-126)
• BR-22 · Each invoice line needs an invoiced quantity (BT-129)
• BR-24 · Each invoice line needs a line net amount (BT-131)
• BR-25 · Each invoice line needs an item name (BT-153)
• BR-26 · Each invoice line needs an item net price (BT-146)