BR-KSA-84Standard-rated VAT rate is neither 15 nor 5
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-84.
Five checks a month on the Free plan. The file is checked in memory and is never stored.
The message ZATCA prints
The Document level allowance VAT rate (BT-96), Document level Charge VAT rate (BT-103), VAT category rate(BT-119), Invoiced item VAT rate (BT-152), Prepayment VAT rate(KSA-34) must be limited to one of the following values (5 or 15) when the relevant Document level allowance VAT category code (BT-95), Document level Charge VAT category code(BT-102), VAT category code(BT-118), Invoiced item VAT category code(BT-151), Prepayment VAT Category Code (KSA-33) is "S"- "Standard rated". In other words, for Standard Rate VAT Category the rate can either be 15% or 5%.
Also cited in this report
BR-KSA-84
The Document level allowance VAT rate (BT-96), Document level Charge VAT rate (BT-103), VAT category rate(BT-119), Invoiced item VAT rate (BT-152), Prepayment VAT rate(KSA-34) must be limited to one of the following values (5 or 15) when the relevant Document level allowance VAT category code (BT-95), Document level Charge VAT category code(BT-102), VAT category code(BT-118), Invoiced item VAT category code(BT-151), Prepayment VAT Category Code (KSA-33) is "S"- "Standard rated". In other words, for Standard Rate VAT Category the rate can either be 15% or 5%.
BR-KSA-84
The Document level allowance VAT rate (BT-96), Document level Charge VAT rate (BT-103), VAT category rate(BT-119), Invoiced item VAT rate (BT-152), Prepayment VAT rate(KSA-34) must be limited to one of the following values (5 or 15) when the relevant Document level allowance VAT category code (BT-95), Document level Charge VAT category code(BT-102), VAT category code(BT-118), Invoiced item VAT category code(BT-151), Prepayment VAT Category Code (KSA-33) is "S"- "Standard rated". In other words, for Standard Rate VAT Category the rate can either be 15% or 5%.
BR-KSA-84
The Document level allowance VAT rate (BT-96), Document level Charge VAT rate (BT-103), VAT category rate(BT-119), Invoiced item VAT rate (BT-152), Prepayment VAT rate(KSA-34) must be limited to one of the following values (5 or 15) when the relevant Document level allowance VAT category code (BT-95), Document level Charge VAT category code(BT-102), VAT category code(BT-118), Invoiced item VAT category code(BT-151), Prepayment VAT Category Code (KSA-33) is "S"- "Standard rated". In other words, for Standard Rate VAT Category the rate can either be 15% or 5%.
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.
Standard-rated VAT rate is neither 15 nor 5
Reported asrate_not_15_or_5the rate is neither 15 nor 5
What is wrong
A standard-rated (S) VAT category - in the VAT breakdown, in a line's own tax subtotal, on a line item, or on a document-level allowance or charge - carries a cbc:Percent that is not 15 or 5. ZATCA rejects the document under BR-KSA-84: for the standard-rated category the rate can only be 15 percent or 5 percent. A rate written as 15.00 or 5.00 passes.
What to check in your ERP
Check the rate on your standard-rated VAT code and on any code copied from it. A rate from another country's configuration, and a zero-rated or exempt supply mapped to S instead of Z or E, are the usual causes.
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
exists(./cbc:Percent) and not(floor(number(./cbc:Percent)) = 15 or floor(number(./cbc:Percent = 5)))
Reported test
not(ubl:Invoice/cac:AllowanceCharge/cac:TaxCategory/cbc:Percent = '5' or ubl:Invoice/cac:AllowanceCharge/cac:TaxCategory/cbc:Percent = '15')
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.