BR-KSA-11Out-of-scope line item carries a VAT rate that is not zero
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-11.
Five checks a month on the Free plan. The file is checked in memory and is never stored.
The message ZATCA prints
[BR-KSA-11]-An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT", an invoiced item VAT rate (BT-152) shall be 0 (zero), if exist.
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.
Out-of-scope line item carries a VAT rate that is not zero
Reported asrate_not_zerothe rate is not zero
What is wrong
An invoice line whose item is in VAT category O - not subject to VAT - has a cbc:Percent in cac:Item/cac:ClassifiedTaxCategory that is not 0. ZATCA rejects the document under BR-KSA-11: where an out-of-scope line states a rate at all, the rate must be zero.
What to check in your ERP
Check the VAT code mapped to out-of-scope items. Either write 0 in the item's cbc:Percent or leave the element out. A rate carried over from the standard-rated code is the usual cause.
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.
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.