BR-KSA-56 🔄 Credit & Debit Notes error

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

BR-KSA-56: مرجع الفاتورة الأصلية إلزامي للإشعارات الدائنة والمدينة

Official ZATCA Specification:

For credit notes ((BT-3) has value 381) and debit notes ((BT-3) has value 383), the billing reference ID (BT-25) is mandatory.

XPath Context: /ubl:Invoice/cac:BillingReference/cac:InvoiceDocumentReference/cbc:ID

📌 Overview & Impact

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

الوصف بالعربية: للإشعارات الدائنة (381) والمدينة (383)، يجب تضمين رقم الفاتورة المرجعية الأصلية (BT-25) في عقدة BillingReference.

⚠️ Common Causes for Rejection

  • ✕ Omitting <cac:BillingReference> block when submitting a credit note (381) or debit note (383)
  • ✕ Leaving <cbc:ID> empty inside <cac:InvoiceDocumentReference>
  • ✕ Referencing a non-existent or invalid original invoice number

✅ How to Fix & Resolve

1

Insert BillingReference Node

Add <cac:BillingReference><cac:InvoiceDocumentReference><cbc:ID>ORIGINAL-INV-NO</cbc:ID></cac:InvoiceDocumentReference></cac:BillingReference>.

2

Add Reason Note (BR-KSA-17)

Also ensure <cac:PaymentMeans><cbc:InstructionNote>Reason for Credit Note</cbc:InstructionNote></cac:PaymentMeans> is provided.

💻 Code Comparison: Invalid vs Compliant UBL 2.1 XML

❌ Invalid XML (Rejected by ZATCA) Invalid Payload 
<cbc:InvoiceTypeCode name="0100000">381</cbc:InvoiceTypeCode>
<!-- Missing cac:BillingReference -->
✓ Valid XML (Compliant UBL 2.1) Valid Payload 
<cbc:InvoiceTypeCode name="0100000">381</cbc:InvoiceTypeCode>
<cac:BillingReference>
  <cac:InvoiceDocumentReference>
    <cbc:ID>INV-2026-00042</cbc:ID>
  </cac:InvoiceDocumentReference>
</cac:BillingReference>

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❓ Frequently Asked Questions

Can I issue a credit note without referencing an original invoice?

Under ZATCA Phase 2 rules, stand-alone unlinked credit/debit notes are prohibited. Every credit/debit note must reference the original invoice number.

🔗 Related ZATCA Rules

BR-KSA-05

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

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).

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.

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