BR-KSA-31: Unsupported Subtype on Simplified Tax Invoice
BR-KSA-31: نوع معاملة غير مسموح به في الفاتورة المبسطة
For simplified tax invoices and associated credit notes and debit notes (KSA-2, position 1 and 2 = 02), only third party, nominal supply, and summary transactions are accepted. Export invoices (position 5 = 1) and Self-billed (position 7 = 1) are strictly rejected.
/ubl:Invoice/cbc:InvoiceTypeCode/@name 📌 Overview & Impact
For simplified tax invoices (KSA-2 starting with 02), only third party (pos 3), nominal supply (pos 4), and summary transactions (pos 6) are allowed. Exports & self-billing are forbidden.
⚠️ Common Causes for Rejection
- ✕ Setting export flag (pos 5 = '1') on a simplified invoice ('0200100')
- ✕ Setting self-billing flag (pos 7 = '1') on a simplified invoice ('0200001')
✅ How to Fix & Resolve
Use Standard Tax Invoice for Exports
Switch invoice subtype from '02' to '01' (e.g. '0100100') when exporting goods or services outside KSA.
Correct Subtype Code
For normal simplified sales, use '0200000'.
💻 Code Comparison: Invalid vs Compliant UBL 2.1 XML
<cbc:InvoiceTypeCode name="0200100">388</cbc:InvoiceTypeCode><cbc:InvoiceTypeCode name="0100100">388</cbc:InvoiceTypeCode>Verify Your Invoice XML Online
Use Qeemah's free developer tools to inspect transforms, C14N digests, and Phase 2 QR codes.
❓ Frequently Asked Questions
Can I export goods to GCC using a simplified tax invoice?
No, all export transactions (whether to GCC or international) must be issued as Standard Tax Invoices (0100100) and cleared in real-time through ZATCA Fatoora portal.
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