BR-KSA-49Private education or healthcare supply without the buyer's national ID
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-49.
Five checks a month on the Free plan. The file is checked in memory and is never stored.
The message ZATCA prints
[BR-KSA-49]-If the tax exemption reason code (BT-121) is equal to VATEX-SA-EDU or VATEX-SA-HEA, then the other buyer ID (BT-46) is mandatory and must be national ID (BT-46-1 = NAT).
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.
Private education or healthcare supply without the buyer's national ID
Reported asbuyer_national_id_missingthe buyer's national ID is missing
What is wrong
A VAT breakdown uses the exemption reason code VATEX-SA-EDU (private education for citizens) or VATEX-SA-HEA (private healthcare for citizens), and the buyer block carries no cac:PartyIdentification/cbc:ID with schemeID NAT. ZATCA rejects the document under BR-KSA-49: these two reasons apply only to a Saudi citizen, identified by national ID (BT-46, scheme NAT).
What to check in your ERP
Map the customer's national ID into the buyer's cac:PartyIdentification/cbc:ID, with schemeID NAT, on every invoice that uses one of these two codes. If the customer record holds no national ID, or holds a commercial registration instead, settle with whoever owns the VAT code table whether this reason code is the right one for the supply. In particular, VATEX-SA-HEA is the code for private healthcare supplied to a citizen, and VATEX-SA-EDU for private education supplied to one; whether an invoice addressed to an insurer, an employer or another payer qualifies is a VAT-treatment question for your tax adviser, not for this check. On a simplified invoice the same supply must also name the buyer, which BR-KSA-25 checks.
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
not(exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyIdentification/cbc:ID) and (//cac:AccountingCustomerParty/cac:Party/cac:PartyIdentification/cbc:ID/@schemeID) = 'NAT')
Reported test
exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyIdentification/cbc:ID) and (//cac:AccountingCustomerParty/cac:Party/cac:PartyIdentification/cbc:ID/@schemeID) = 'NAT'
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 schemeID="UN/ECE 5305" schemeAgencyID="6">Z</cbc:ID><cbc:Percent>0.00</cbc:Percent>−This example: <cbc:TaxExemptionReasonCode>VATEX-SA-EDU</cbc:TaxExemptionReasonCode>+A document that passed: <cbc:TaxExemptionReason>Export of goods</cbc:TaxExemptionReason><cac:TaxScheme> <cbc:ID schemeID="UN/ECE 5153" schemeAgencyID="6">VAT</cbc:ID>
Document
bad-74-zero-rated-shadowed-by-education-code.xml
Mutabiq's verdict
Not passed
Reported as
buyer_national_id_missingthe buyer's national ID is missing