What does error BR-KSA-31 mean and how do I fix it?

BR-KSA-31 is a ZATCA business rule related to transaction indicators on Simplified Tax Invoices and their associated credit or debit notes.

For a Simplified Tax Invoice, only certain transaction indicators can be marked as applicable. ZATCA's XML Implementation Standard specifies that third-party transactions, nominal supplies and summary transactions can be indicated, while export and self-billing indicators are not permitted for simplified invoices.

To resolve the error, check the invoice's Saudi transaction type indicator, commonly represented through the KSA-2 value. If the document is genuinely an export or self-billed transaction, it should not be incorrectly classified as a Simplified Tax Invoice. If it is a normal simplified transaction, remove the prohibited indicator and regenerate the XML according to the applicable invoice type.

Key points

• BR-KSA-31 relates to transaction indicators on Simplified Tax Invoices.
• Export transactions cannot be marked as simplified under this rule.
• Self-billing cannot be marked as simplified under this rule.
• Third-party, nominal and summary transaction indicators are permitted.
• Check the KSA-2 transaction-type value.
• Correct the invoice classification or indicator before resubmitting.
• Validate the corrected XML against the ZATCA rules before submission.