BR-KSA-45Buyer group VAT registration number is empty
This rule was retired in rule pack 2.0.0: ZATCA's SDK 3.4.8 no longer includes the assertion it mirrored, so Mutabiq no longer reports it. Reports produced by earlier rule packs may still name it; the explanations below are kept for them.
What kind of value was found — empty, not_15_digits and the like — never the value itself.
Buyer group VAT registration number is empty
Reported asemptypresent but empty
What is wrong
The buyer carries a cbc:CompanyID whose schemeID is HQ - the group VAT registration number (KSA-20) - and the buyer's VAT registration value is empty. ZATCA requires it to be 15 digits beginning and ending with 3 with 1 as its eleventh digit, under BR-KSA-45, and an empty value fails. This is the buyer's rule despite ZATCA's own message for it saying seller: every element it looks at is in the buyer's party block.
What to check in your ERP
The HQ-schemed CompanyID is for a customer that is a member of a VAT group. If this customer is not in one, remove the element rather than leaving it empty - it is not required, and an empty one is a rejection. If they are, check the group registration number recorded against them, which is a different number from their own VAT registration.
Buyer group VAT registration number is not 15 digits
Reported asnot_15_digitsnot fifteen digits
What is wrong
The buyer's VAT registration number is not exactly 15 digits, on an invoice where the buyer carries an HQ-schemed cbc:CompanyID - the group VAT registration number (KSA-20). ZATCA rejects it under BR-KSA-45, which requires 15 digits and nothing else. This is the buyer's rule despite ZATCA's own message for it saying seller: every element it looks at is in the buyer's party block.
What to check in your ERP
Send the 15 digits alone: no spaces, no dashes, no prefix. Check as well that the group's number and the customer's own registration have not been swapped - both are 15 digits, so a swap will not show as a length problem here. If the customer is not in a VAT group, the HQ-schemed element should not be present at all.
Buyer group VAT registration number does not begin with 3
Reported asfirst_digit_not_3does not begin with 3
What is wrong
The buyer's VAT registration number is 15 digits but does not begin with 3, on an invoice where the buyer carries an HQ-schemed cbc:CompanyID - the group VAT registration number (KSA-20). Every Saudi VAT registration number begins with 3, and ZATCA rejects one that does not under BR-KSA-45. This is the buyer's rule despite ZATCA's own message for it saying seller.
What to check in your ERP
A 15-digit number starting with something else is usually a different identifier mapped into this field - a commercial registration, a national identifier, or an internal account code. Those belong under cac:PartyIdentification with a schemeID. Check what the customer record holds for the VAT registration.
Buyer group VAT registration number does not end with 3
Reported aslast_digit_not_3does not end with 3
What is wrong
The buyer's VAT registration number is 15 digits but does not end with 3, on an invoice where the buyer carries an HQ-schemed cbc:CompanyID - the group VAT registration number (KSA-20). Every Saudi VAT registration number ends with 3, and ZATCA rejects one that does not under BR-KSA-45. This is the buyer's rule despite ZATCA's own message for it saying seller.
What to check in your ERP
The last digit is the one most often lost in transit - truncated to 14 digits and padded, or copied from a document that wrapped. Compare the exported value against the customer's own certificate rather than against your record of it, since customer VAT numbers are usually keyed by hand.
Buyer group VAT registration number does not have 1 as its eleventh digit
Reported aseleventh_digit_not_1the eleventh digit is not 1
What is wrong
The buyer's VAT registration number is 15 digits beginning and ending with 3, but its eleventh digit is not 1, on an invoice where the buyer carries an HQ-schemed cbc:CompanyID - the group VAT registration number (KSA-20). That digit is what distinguishes a VAT group registration from an ordinary one, and ZATCA rejects the document under BR-KSA-45. This is the buyer's rule despite ZATCA's own message for it saying seller.
What to check in your ERP
Almost always the customer's own VAT registration number has been written where the group's belongs. Both are 15 digits beginning and ending with 3, so the eleventh digit is the only visible difference between them. Check which of the two the export maps into the HQ-schemed CompanyID. If this customer is not in a VAT group, the HQ-schemed element should not be there at all.