BR-KSA-15 📑 Invoice Types & Structure error

BR-KSA-15: Supply Date Mandatory for Standard Tax Invoices

BR-KSA-15: تاريخ التوريد إلزامي في الفواتير الضريبية القياسية

Official ZATCA Specification:

The tax invoice (invoice type code BT-3 = 388 and invoice transaction code KSA-2 has '01' as first 2 digits) must contain the supply date (KSA-5).

XPath Context: /ubl:Invoice/cac:Delivery/cbc:ActualDeliveryDate

📌 Overview & Impact

Standard tax invoices (BT-3=388 & KSA-2 starts with 01) must contain the supply date (KSA-5) in Delivery block.

الوصف بالعربية: الفواتير الضريبية القياسية (B2B) يجب أن تتضمن تاريخ التوريد الفعلي (KSA-5) داخل عقدة التسليم cac:Delivery.

⚠️ Common Causes for Rejection

  • ✕ Omitting <cac:Delivery> or <cbc:ActualDeliveryDate> on standard B2B invoices
  • ✕ Supplying invalid date format (must be YYYY-MM-DD)
  • ✕ Supply date is after issue date without continuous service agreement

✅ How to Fix & Resolve

1

Add cac:Delivery Block

Insert <cac:Delivery><cbc:ActualDeliveryDate>YYYY-MM-DD</cbc:ActualDeliveryDate></cac:Delivery> in your invoice XML.

2

Default to IssueDate if Same Day

If goods/services were delivered on the invoice issue date, set ActualDeliveryDate equal to IssueDate.

💻 Code Comparison: Invalid vs Compliant UBL 2.1 XML

❌ Invalid XML (Rejected by ZATCA) Invalid Payload 
<!-- Missing Delivery block on 0100000 invoice -->
<cbc:InvoiceTypeCode name="0100000">388</cbc:InvoiceTypeCode>
<!-- cac:Delivery missing -->
✓ Valid XML (Compliant UBL 2.1) Valid Payload 
<cbc:InvoiceTypeCode name="0100000">388</cbc:InvoiceTypeCode>
<cac:Delivery>
  <cbc:ActualDeliveryDate>2026-08-29</cbc:ActualDeliveryDate>
</cac:Delivery>

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❓ Frequently Asked Questions

Is supply date required for simplified B2C invoices?

No, supply date is only mandatory for Standard B2B Invoices (01), unless it is a Simplified Summary Invoice (0200010).

🔗 Related ZATCA Rules

BR-KSA-04

BR-KSA-04: Invoice Issue Date Cannot Be in Future

The document issue date (BT-2) must be less than or equal to the current server date (KSA timezone AST / UTC+3).

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