BR-KSA-40 🏢 Seller Address & Identity error

BR-KSA-40: Seller VAT Number Must Be 15 Digits Starting & Ending with 3

BR-KSA-40: الرقم الضريبي للبائع يجب أن يتكون من 15 رقماً يبدأ وينتهي بـ 3

Official ZATCA Specification:

If it exists in the invoice, the seller VAT registration number or the seller group VAT registration number (BT-31) must contain 15 digits. The first and the last digits must be '3'.

XPath Context: /ubl:Invoice/cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID

📌 Overview & Impact

Seller VAT registration number (BT-31) must contain exactly 15 digits, where the 1st digit is '3' and the 15th digit is '3'.

الوصف بالعربية: رقم التسجيل الضريبي للبائع (BT-31) يجب أن يتكون من 15 رقماً بالضبط، يبدأ بالرقم 3 وينتهي بالرقم 3.

⚠️ Common Causes for Rejection

  • ✕ VAT number contains dashes, spaces, or country code prefix like 'SA300...'
  • ✕ VAT number length is less or more than 15 digits
  • ✕ First or last digit is not '3'
  • ✕ VAT number in invoice does not match the VAT number embedded in the active CSID certificate

✅ How to Fix & Resolve

1

Strip Non-Digit Characters

Clean your VAT number string to contain only digits (e.g. 300000000000003).

2

Match Active CSID Certificate

Ensure the VAT number in PartyTaxScheme/CompanyID exactly matches the Subject VAT of the active onboarding CSID.

💻 Code Comparison: Invalid vs Compliant UBL 2.1 XML

❌ Invalid XML (Rejected by ZATCA) Invalid Payload 
<cac:PartyTaxScheme>
  <cbc:CompanyID>SA-300123456789003</cbc:CompanyID>
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID>
  </cac:TaxScheme>
</cac:PartyTaxScheme>
✓ Valid XML (Compliant UBL 2.1) Valid Payload 
<cac:PartyTaxScheme>
  <cbc:CompanyID>300123456789003</cbc:CompanyID>
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID>
  </cac:TaxScheme>
</cac:PartyTaxScheme>

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❓ Frequently Asked Questions

Can I use my Commercial Registration (CRN) in place of the VAT number?

No, the VAT number goes in PartyTaxScheme/CompanyID, while the CRN goes in PartyIdentification/ID with schemeID='CRN'. Both are required.

🔗 Related ZATCA Rules

BR-KSA-08

BR-KSA-08: Invalid Seller Identification Scheme (BT-29)

Seller identification must exist once with an authorized schemeID: CRN (Commercial Registration), MOM, MLS, 700, SAG, or OTH.

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