BR-KSA-05 📑 Invoice Types & Structure error

BR-KSA-05: Invalid Invoice Type Code (BT-3)

BR-KSA-05: رمز نوع الفاتورة غير صالح (BT-3)

Official ZATCA Specification:

The invoice type code (BT-3) must be equal to one of values from the subset of UN/CEFACT code list 1001, D.16B agreed for KSA electronic invoices (388, 381, 383, 386).

XPath Context: /ubl:Invoice/cbc:InvoiceTypeCode

📌 Overview & Impact

Invoice type code must be one of the agreed UN/CEFACT 1001 codes: 388 (Tax Invoice), 381 (Credit Note), 383 (Debit Note), or 386 (Prepayment).

الوصف بالعربية: رمز نوع الفاتورة يجب أن يكون أحد رموز UN/CEFACT 1001 المعتمدة: 388 (فاتورة ضريبية)، 381 (إشعار دائن)، 383 (إشعار مدين)، 386 (دفعة مقدمة).

⚠️ Common Causes for Rejection

  • ✕ Supplying unsupported invoice type codes like 380 or custom string codes
  • ✕ Case sensitivity or leading/trailing whitespace in <cbc:InvoiceTypeCode>
  • ✕ Mismatched document structure when submitting credit/debit notes

✅ How to Fix & Resolve

1

Select Allowed Code

Use 388 for Standard & Simplified Tax Invoices, 381 for Credit Notes, 383 for Debit Notes, or 386 for Prepayment Invoices.

2

Set Transaction Code Name Attribute

Ensure the 'name' attribute contains the 7-digit NNPNESB transaction subtype code.

💻 Code Comparison: Invalid vs Compliant UBL 2.1 XML

❌ Invalid XML (Rejected by ZATCA) Invalid Payload 
<cbc:InvoiceTypeCode name="0100000">380</cbc:InvoiceTypeCode>
✓ Valid XML (Compliant UBL 2.1) Valid Payload 
<cbc:InvoiceTypeCode name="0100000">388</cbc:InvoiceTypeCode>

Verify Your Invoice XML Online

Use Qeemah's free developer tools to inspect transforms, C14N digests, and Phase 2 QR codes.

Inspect XML & Hash → Decode QR Code →

❓ Frequently Asked Questions

What code should I use for a simplified invoice?

Both Standard and Simplified invoices use code '388'. They are differentiated by the 'name' attribute on InvoiceTypeCode (0100000 for standard, 0200000 for simplified).

🔗 Related ZATCA Rules

BR-KSA-06

BR-KSA-06: Invalid Invoice Transaction Subtype Code (NNPNESB / KSA-2)

The invoice transaction code (KSA-2) must exist in @name attribute of InvoiceTypeCode and respect the 7-digit NNPNESB structure.

BR-KSA-56

BR-KSA-56: Billing Reference ID Mandatory for Credit & Debit Notes

For credit notes (code 381) and debit notes (code 383), the original invoice billing reference ID (BT-25) is mandatory.

Stop Fighting Cryptic ZATCA XML Errors

Qeemah handles Phase 2 e-invoicing, cryptographic signing, and real-time clearance automatically. Integrate in minutes.

Start Free Trial Now → Browse All ZATCA Error Codes