BR-KSA-04A date on the invoice is in the future

Mutabiq checks Saudi ZATCA Phase 2 e-invoice XML before you submit it: pre-validation against published ZATCA requirements, not an approval by the authority. This page explains one rule, BR-KSA-04.

Validate 5 invoices free

Five checks a month on the Free plan. The file is checked in memory and is never stored.

The message ZATCA prints

[BR-KSA-04]-The document issue date (BT-2) must be less or equal to the current date.

What Mutabiq reports

One entry for each way this rule can be reported.

Reported as
What kind of value was found — empty, not_15_digits and the like — never the value itself.

A date on the invoice is in the future

Reported aslater_than_todaya date in the future

What is wrong

A cbc:IssueDate in the document is later than today. ZATCA rejects a future-dated invoice under BR-KSA-04: an invoice records a supply that has happened, so it cannot be issued for a day that has not arrived. The check looks at every cbc:IssueDate in the document, not only the invoice's own - a credit or debit note referencing an original invoice dated tomorrow fails for the same reason and under the same rule.

What to check in your ERP

Almost always this is a clock or a time zone rather than a typing mistake. Check the time zone of the server that stamps the issue date: a machine running on a zone ahead of the Kingdom will stamp tomorrow's date late in the evening local time. Check too whether your system posts documents with a scheduled or period-end date - month-end billing runs prepared in advance are the usual source of a genuinely future date. If the date came from a reference to an earlier document, correct it there rather than on this invoice.

The clause that runs

Quoted from the validation-rule stylesheet ZATCA publishes, at the file and line named below. The executed guard is what the check runs; the reported test is what it prints when it fails, and the two are not always the same.

Executed guard

((. castable as xs:date ) and normalize-space(.)!='') and xs:date(.) > current-date()

Reported test

xs:date(.) <= current-date()
Evaluated against
cbc:IssueDate
Source
vendor/zatca/schematron/20210819_ZATCA_E-invoice_Validation_Rules.xsl:830

As shipped in ZATCA SDK 3.4.8: the copy quoted here is, byte for byte, the file that release ships. The date in the file name is the name ZATCA gives the file; the rules in it are those of SDK 3.4.8.

A worked example

A synthetic document from the measured test corpus that trips this rule, shown where it differs from one that passed. Mutabiq's report names the class of the value, never the value itself.

Where it differs from a document that passed

  • This example
  • A document that passed
<cbc:ID>MTB-G01</cbc:ID><cbc:UUID>3cf5ee18-ee25-44ea-a444-2c37ba7f28be</cbc:UUID>This example: <cbc:IssueDate>2099-12-31</cbc:IssueDate>A document that passed: <cbc:IssueDate>2026-09-01</cbc:IssueDate><cbc:IssueTime>10:00:00</cbc:IssueTime><cbc:InvoiceTypeCode name="0100000">388</cbc:InvoiceTypeCode>
Document
bad-26-issue-date-2099.xml
Mutabiq's verdict
Not passed
Reported as
later_than_todaya date in the future

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Rules evaluated against the same part of the document. One wrong value often reports several of them at once.

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