BR-S-10: Standard-rated (S) VAT breakdown must not have an exemption reason

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-23, BT-118, BT-121, BT-120

For each cac:TaxSubtotal/cac:TaxCategory with cbc:ID 'S' and tax scheme VAT, neither cbc:TaxExemptionReason (BT-120) nor cbc:TaxExemptionReasonCode (BT-121) may be present.

How to fix it

Remove cbc:TaxExemptionReason and cbc:TaxExemptionReasonCode from the S tax category in the VAT breakdown.

ZATCA's official text

[BR-S-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

(/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID/text() = 'S') and (exists(cbc:TaxExemptionReason) or exists(cbc:TaxExemptionReasonCode))

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