BR-O-09: 'Not subject to VAT' (O) breakdown tax amount must be 0

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

Error: the invoice is rejectedConditional, see belowFields: BT-117, BG-23, BT-118

For each cac:TaxTotal/cac:TaxSubtotal whose cac:TaxCategory/cbc:ID is 'O' (Not subject to VAT) with tax scheme VAT, the subtotal's cbc:TaxAmount must be exactly 0.

How to fix it

Set <cbc:TaxAmount currencyID="SAR">0.00</cbc:TaxAmount> in the O cac:TaxSubtotal, and move any taxed amounts to the breakdown of their correct category.

ZATCA's official text

[BR-O-09]-The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero).
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not(xs:decimal(../cbc:TaxAmount) = 0)

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-14 · Total VAT must equal the sum of the VAT breakdown amounts
• BR-CO-17 · VAT amount per category must equal taxable amount x rate