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-68.
Five checks a month on the Free plan. The file is checked in memory and is never stored.
The message ZATCA prints
[BR-KSA-68]-Tax currency code (BT-6) must exist in an invoice.
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.
Tax currency code is missing
Reported astax_currency_missingthe tax currency code is missing
What is wrong
The invoice has no cbc:TaxCurrencyCode (BT-6), the currency in which VAT is accounted for. ZATCA rejects the document under BR-KSA-68, which requires it on every invoice; BR-KSA-EN16931-02 then requires it to be SAR.
What to check in your ERP
Write cbc:TaxCurrencyCode with the value SAR after cbc:DocumentCurrencyCode on every invoice, including those issued in SAR, where it simply repeats the document currency.
Tax currency code is empty
Reported astax_currency_emptythe tax currency code is present but empty
What is wrong
The invoice carries cbc:TaxCurrencyCode (BT-6) with no value. ZATCA rejects the document under BR-KSA-68, which requires a non-empty tax currency code on every invoice.
What to check in your ERP
Write SAR into cbc:TaxCurrencyCode. An empty element usually comes from a mapping that reads a currency field left blank on the company or customer record.
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(cbc:TaxCurrencyCode) and (cbc:TaxCurrencyCode) != '')
Reported test
exists(cbc:TaxCurrencyCode) and (cbc:TaxCurrencyCode) != ''
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:InvoiceTypeCode name="0100000">388</cbc:InvoiceTypeCode><cbc:DocumentCurrencyCode>SAR</cbc:DocumentCurrencyCode>+A document that passed: <cbc:TaxCurrencyCode>SAR</cbc:TaxCurrencyCode><cac:AdditionalDocumentReference> <cbc:ID>ICV</cbc:ID>⋯</cac:PaymentMeans><cac:TaxTotal>−This example: <cbc:TaxAmount currencyID="SAR">15.000</cbc:TaxAmount>+A document that passed: <cbc:TaxAmount currencyID="SAR">15.00</cbc:TaxAmount> <cac:TaxSubtotal> <cbc:TaxableAmount currencyID="SAR">100.00</cbc:TaxableAmount>
Document
bad-84-total-vat-decimals-no-tax-currency.xml
Mutabiq's verdict
Not passed
Reported as
tax_currency_missingthe tax currency code is missing