Saudi Arabia: Rules
Read about the rules used by Saudi Arabia.
Saudi Arabia uses the following Rules and the VRBL Core Rules and PEPPOL Core Rules:
ID | Flag | Description |
---|---|---|
VRBL-SA-1p2p0-1 | fatal | [VRBL-SA-1p2p0-1]-The invoice must contain a unique identifier given by the unit that issued the document (unique message identifier for interchange process). |
VRBL-SA-1p2p0-2 | fatal | [VRBL-SA-1p2p0-2]-The Seller VAT registration number or seller group VAT registration number of The invoice must not match the buyer VAT registration number. |
VRBL-SA-1p2p0-3 | fatal | [VRBL-SA-1p2p0-3]-The invoice must contain the seller VAT registration number or seller group VAT registration number. |
VRBL-SA-1p2p0-5 | fatal | [VRBL-SA-1p2p0-5]-Code for the reason for document level charge and the code for the reason for invoice line charge must be coded using UNTDID 7161 code list. |
VRBL-SA-1p2p0-6 | fatal | [VRBL-SA-1p2p0-6]-The invoice type code must be equal to one of the values from the subset of UN/CEFACT code list 1001, D.16B agreed for KSA electronic invoices. |
VRBL-SA-1p2p0-7 | fatal | [VRBL-SA-1p2p0-7]-The invoice transaction code must exist and respect the following structure: NNPNESB where NN = invoice subtype, P = 3rd Party invoice, N = Nominal invoice, E = Exports invoice, S = Summary invoice, B = Self billed invoice. |
VRBL-SA-1p2p0-8 | fatal | [VRBL-SA-1p2p0-8]-If Pre-Paid amount is provided, then the following data is mandatory to provide as additional invoice line(s) - Prepayment ID - Sequential invoice number of the prepayment invoice(s) - Prepayment Issue Date - Issue date of the prepayment invoice(s) - Prepayment Issue Time - Issue time of the prepayment invoice(s) - Prepayment Document Type Code - Invoice type code must be 386. |
VRBL-SA-1p2p0-9 | fatal | [VRBL-SA-1p2p0-9]-If Pre-Paid amount is provided,Invoice Line Document Reference Document Type Code = '386' |
VRBL-SA-1p2p0-10 | fatal | [VRBL-SA-1p2p0-10]-If Pre-Paid amount is provided then the Pre-Paid amount must equal to the sum total of the Prepayment VAT category Taxable Amount and Prepayment VAT Category Tax Amount. |
VRBL-SA-1p2p0-11 | fatal | [VRBL-SA-1p2p0-11]-If the tax exemption reason code is equal to VATEX-SA-EDU or VATEX-SA-HEA, then the other buyer ID is mandatory and must be national ID = NAT. |
VRBL-SA-1p2p0-12 | fatal | [VRBL-SA-1p2p0-12]-If it exists in the invoice,the buyer VAT registration number or buyer group VAT registration number must contain 15 digits. The first digit and the last digit is "3". |
VRBL-SA-1p2p0-14 | fatal | [VRBL-SA-1p2p0-14]-Field character limits for Billing reference ID field have not been met. The minimum limit is 1 character and the maximum limit is 5000 characters. |
VRBL-SA-1p2p0-15 | fatal | [VRBL-SA-1p2p0-15]-If it is a simplified tax invoice or an associated credit note or a debit note position 1 and 2 = 02 and the tax exemption reason code is equal with VATEX-SA-EDU or VATEX-SA-HEA, then buyer name is mandatory. |
VRBL-SA-1p2p0-17 | fatal | [VRBL-SA-1p2p0-17]-Self billing is not allowed position 7 cannot be "1" for export invoices position 5 = 1. |
VRBL-SA-1p2p0-18 | fatal | [VRBL-SA-1p2p0-18]-Currency code must be according to ISO 4217:2005 |
VRBL-SA-1p2p0-19 | fatal | [VRBL-SA-1p2p0-19]-Mime code must be according to subset of IANA code list. contains(' text/csv text/plain application/pdf image/png image/jpeg image/tiff application/acad application/dwg drawing/dwg application/vnd.openxmlformats-officedocument.spreadsheetml.sheet application/vnd.oasis.opendocument.spreadsheet ', concat(' ', @mimeCode, ' ')) |
VRBL-SA-1p2p0-21 | fatal | [VRBL-SA-1p2p0-21]-Only one tax total with tax subtotals must be provided. |
VRBL-SA-1p2p0-22 | fatal | [VRBL-SA-1p2p0-22]-When Document Currency Code is not SAR , then a second Tax Total must be provided with the Total Tax in SAR currency |
VRBL-SA-1p2p0-23 | fatal | [VRBL-SA-1p2p0-23]-The invoice must contain Invoice Issue Time. This value must be in the format: hh:mm:ss for time expressed in local time (eg 19:20:30) or hh:mm:ssZ for time expressed in UTC (eg 19:20:30Z). |
VRBL-SA-1p2p0-24 | fatal | [VRBL-SA-1p2p0-24]-A date must be formatted YYYY-MM-DD, in accordance to the "Calendar date complete representation" as specified by ISO 8601:2004, format YYYY-MM-DD. |
VRBL-SA-1p2p0-25 | fatal | [VRBL-SA-1p2p0-25]-A date must be formatted YYYY-MM-DD, in accordance to the "Calendar date complete representation" as specified by ISO 8601:2004, format YYYY-MM-DD. |
VRBL-SA-1p2p0-30 | fatal | [VRBL-SA-1p2p0-30]-The seller identification must exist only once. If Party Legal Entity Company ID (Commerical registration number) is sent then this field must not be sent, if not, then It must have one of the scheme ID (MOM, MLS, SAG, OTH, 700) and must contain only alphanumeric characters.MOMRAH license with "MOM" as scheme ID. MHRSD license with "MLS" as scheme ID. 700 Number with "700" as scheme ID. MISA license with "SAG" as scheme ID. Other OD with "OTH" as scheme ID. In case of multiple commercial registrations, the seller must fill the commercial registration of the branch in respect of which the Tax Invoice is being issued. In case multiple IDs exist then one of the above must be entered following the sequence specified above. |
VRBL-SA-1p2p0-31 | fatal | [VRBL-SA-1p2p0-31]-Party Tax Scheme Company ID must start with 3 and length 15. |
VRBL-SA-1p2p0-32 | fatal | [VRBL-SA-1p2p0-32]-Field character limits for the Seller Address - Street field have not been met. The minimum limit is 1 character and the maximum limit is 1000 characters. |
VRBL-SA-1p2p0-33 | fatal | [VRBL-SA-1p2p0-33]-Seller address must contain street name, building number, postal code, city, district, country code. |
VRBL-SA-1p2p0-34 | fatal | [VRBL-SA-1p2p0-34]-Field character limits for the Seller Address - City field have not been met. The minimum limit is 1 character and the maximum limit is 127 characters. |
VRBL-SA-1p2p0-35 | fatal | [VRBL-SA-1p2p0-35]-Field character limits for the Seller Address - Additional street field have not been met. The maximum limit is 127 characters. |
VRBL-SA-1p2p0-36 | fatal | [VRBL-SA-1p2p0-36]-Seller postal code must be 5 digits. |
VRBL-SA-1p2p0-39 | fatal | [VRBL-SA-1p2p0-39]-The buyer identification, required only if buyer is not VAT registered. If Party Legal Entity Company ID (Commerical registration number) is sent then this field must not be sent, if not, then the buyer identification must be provided with one of the scheme IDs (TIN, MOM, MLS, 700, SAG, NAT, GCC, IQA, OTH) and must contain only alphanumeric characters. In case multiple IDs exist then one of the above must be entered following the sequence specified above |
VRBL-SA-1p2p0-40 | fatal | [VRBL-SA-1p2p0-40]-The other Buyer ID must present in the tax invoice and associated debit notes and credit notes position 1 and 2 = 01, where the buyer VAT registration number or buyer group VAT registration number is not provided. |
VRBL-SA-1p2p0-55 | fatal | [VRBL-SA-1p2p0-55]-Field character limits for the Buyer Address - Additional street field have not been met. The maximum limit is 127 characters. |
VRBL-SA-1p2p0-56 | fatal | [VRBL-SA-1p2p0-56]-Buyer address must contain a street, city, country code. This rule does not apply on the simplified tax invoices and associated credit notes and debit notes position 1 and 2 = 02. |
VRBL-SA-1p2p0-59 | fatal | [VRBL-SA-1p2p0-59]-A date must be formatted YYYY-MM-DD, in accordance to the "Calendar date complete representation" as specified by ISO 8601:2004, format YYYY-MM-DD |
VRBL-SA-1p2p0-60 | fatal | [VRBL-SA-1p2p0-60]-If the invoice contains a supply end date, then the invoice must contain a supply date). |
VRBL-SA-1p2p0-61 | fatal | [VRBL-SA-1p2p0-61]-If the invoice contains a supply end date, then this date must be greater than or equal to the supply date. |
VRBL-SA-1p2p0-62 | fatal | [VRBL-SA-1p2p0-62]-If the Invoice is a simplified invoice type and is a summary invoice position 1 and 2 = 02, position 6 = 1, then a supply date and supply end date must be present. |
VRBL-SA-1p2p0-64 | fatal | [VRBL-SA-1p2p0-64]-A date must be formatted YYYY-MM-DD, in accordance to the "Calendar date complete representation" as specified by ISO 8601:2004, format YYYY-MM-DD |
VRBL-SA-1p2p0-65 | fatal | [VRBL-SA-1p2p0-65]-A date must be formatted YYYY-MM-DD, in accordance to the "Calendar date complete representation" as specified by ISO 8601:2004, format YYYY-MM-DD |
VRBL-SA-1p2p0-66 | fatal | [VRBL-SA-1p2p0-66]-VAT category code must contain one of the values (S, Z, E, O). |
VRBL-SA-1p2p0-67 | fatal | [VRBL-SA-1p2p0-67]-The allowance percentage values must be from 0.00 to 100.00, with maximum two decimal places. Only numerals are accepted, the percentage symbol (%) is not allowed. |
VRBL-SA-1p2p0-68 | fatal | [VRBL-SA-1p2p0-68]-Each Document level charge must have a code for the reason for document level charge. |
VRBL-SA-1p2p0-74 | fatal | [VRBL-SA-1p2p0-74]-The VAT rates must be from 0.00 to 100.00, with maximum two decimals.Only numerals are accepted, the percentage symbol (%) is not allowed. |
VRBL-SA-1p2p0-75 | fatal | [VRBL-SA-1p2p0-75]-The Document level allowance VAT rate, Document level Charge VAT rate, VAT category rate, Invoiced item VAT rate, Prepayment VAT rate must be limited to one of the following values (5 or 15) when the relevant Document level allowance VAT category code Document level Charge VAT category code, VAT category code, Invoiced item VAT category code, Prepayment VAT Category Code is "S"- "Standard rated". In other words, for Standard Rate VAT Category the rate can either be 15% or 5%. |
VRBL-SA-1p2p0-76 | fatal | [VRBL-SA-1p2p0-76]-Allowance Charge Indicator value must equal to 'false' or ’true’ respectively. |
VRBL-SA-1p2p0-77 | fatal | [VRBL-SA-1p2p0-77]-Allowance Charge amount must be equal base amount * percentage divide 100 if base amount and percentage exists. |
VRBL-SA-1p2p0-78 | fatal | [VRBL-SA-1p2p0-78]-Allowance Charge percentage must be provided when the allowance Charge base amount is provided. |
VRBL-SA-1p2p0-79 | fatal | [VRBL-SA-1p2p0-79]-Allowance Charge base amount must be provided when allowance Charge percentage is provided. |
VRBL-SA-1p2p0-80 | fatal | [VRBL-SA-1p2p0-80]-All currency ID attributes must have the same value as the invoice currency code, except for the invoice total VAT amount in accounting currency. |
VRBL-SA-1p2p0-81 | fatal | [VRBL-SA-1p2p0-81]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-82 | fatal | [VRBL-SA-1p2p0-82]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-83 | fatal | [VRBL-SA-1p2p0-83]-All currency ID attributes must have the same value as the invoice currency code, except for the invoice total VAT amount in accounting currency. |
VRBL-SA-1p2p0-84 | fatal | [VRBL-SA-1p2p0-84]-All currency ID attributes must have the same value as the invoice currency code, except for the invoice total VAT amount in accounting currency. |
VRBL-SA-1p2p0-85 | fatal | [VRBL-SA-1p2p0-85]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-86 | fatal | [VRBL-SA-1p2p0-86]-VAT category code must contain one of the values (S, Z, E, O). |
VRBL-SA-1p2p0-87 | fatal | [VRBL-SA-1p2p0-87]-The VAT rates must be from 0.00 to 100.00, with maximum two decimals.Only numerals are accepted, the percentage symbol (%) is not allowed. |
VRBL-SA-1p2p0-93 | fatal | [VRBL-SA-1p2p0-93]-The Document level allowance VAT rate, Document level Charge VAT rate, VAT category rate, Invoiced item VAT rate, Prepayment VAT rate must be limited to one of the following values (5 or 15) when the relevant Document level allowance VAT category code, Document level Charge VAT category code, VAT category code, Invoiced item VAT category code, Prepayment VAT Category Code is "S"- "Standard rated". In other words, for Standard Rate VAT Category the rate can either be 15% or 5%. |
VRBL-SA-1p2p0-94 | fatal | [VRBL-SA-1p2p0-94]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-95 | fatal | [VRBL-SA-1p2p0-95]-Field character limits for VAT exemption reason text field have not been met. The minimum limit is 1 character and the maximum limit is 1000 characters. |
VRBL-SA-1p2p0-96 | fatal | [VRBL-SA-1p2p0-96]-All currency ID attributes must have the same value as the invoice currency code, except for the invoice total VAT amount in accounting currency. |
VRBL-SA-1p2p0-97 | fatal | [VRBL-SA-1p2p0-97]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-98 | fatal | [VRBL-SA-1p2p0-98]-Field character limits for Payment terms field have not been met. The maximum limit is 1000 characters. |
VRBL-SA-1p2p0-99 | fatal | [VRBL-SA-1p2p0-99]-Payment means code in an invoice exist, then it must contain one of the values from subset of UNTDID 4461 code list |
VRBL-SA-1p2p0-101 | fatal | [VRBL-SA-1p2p0-101]-Debit and credit note (invoice type code is equal to 383 or 381) must contain the reason for this invoice type issuing. |
VRBL-SA-1p2p0-103 | fatal | [VRBL-SA-1p2p0-103]-An Invoice line where Prepayment Document Type Code is provided, then Item net price; Invoice line allowance amount; Invoice line charge amount; Item line net amount; line VAT amount; and line amount with VAT for that line must be 0 (Zero), if exist. |
VRBL-SA-1p2p0-104 | fatal | [VRBL-SA-1p2p0-104]-If Prepayment Document Type code is provided in an Invoice Line, then the following data is mandatory to provide in that invoice line - Prepayment VAT category Taxable Amount- Sum total of taxable amounts subject to specific VAT Category code of the prepayment invoice(s); Prepayment VAT Category Tax Amount- Sum total of tax amounts subject to specific VAT Category code of the prepayment invoice(s); Prepayment VAT category code - the VAT category code of the associated Prepayment invoice(s); Prepayment VAT rate - VAT rate of the specific VAT Category code of the prepayment invoice(s) |
VRBL-SA-1p2p0-105 | fatal | [VRBL-SA-1p2p0-105]-An Invoice line where the Prepayment VAT category code is "Zero rated" the Prepayment VAT rate must be 0 (zero). |
VRBL-SA-1p2p0-106 | fatal | [VRBL-SA-1p2p0-106]-An Invoice line where the Prepayment VAT category code is "Exempt from VAT" the Prepayment VAT rate must be 0 (zero). |
VRBL-SA-1p2p0-107 | fatal | [VRBL-SA-1p2p0-107]-An Invoice line where the Prepayment VAT category code is "Not subject to VAT" the Prepayment VAT rate must be 0 (zero). |
VRBL-SA-1p2p0-108 | fatal | [VRBL-SA-1p2p0-108]-The Prepayment VAT Category Tax Amount must be Prepayment VAT category Taxable Amount x Prepayment VAT rate/100. |
VRBL-SA-1p2p0-109 | fatal | [VRBL-SA-1p2p0-109]-Prepayment VAT category Taxable Amount and Prepayment VAT Category Tax Amount must have a maximum two decimals. |
VRBL-SA-1p2p0-110 | fatal | [VRBL-SA-1p2p0-110]-The line amount with VAT must be Invoice line net amount + Line VAT amount. |
VRBL-SA-1p2p0-111 | fatal | [VRBL-SA-1p2p0-111]-The line VAT amount is mandatory for tax invoice and associated credit notes and debit notes position 1 and 2 = 01. |
VRBL-SA-1p2p0-112 | fatal | [VRBL-SA-1p2p0-112]-The line amount with VAT is mandatory for tax invoice and associated credit notes and debit notes position 1 and 2 = 01. |
VRBL-SA-1p2p0-113 | fatal | [VRBL-SA-1p2p0-113]-An Invoice line where the VAT category code is "Not subject to VAT", an invoiced item VAT rate must be 0 (zero), if exist. |
VRBL-SA-1p2p0-114 | fatal | [VRBL-SA-1p2p0-114]-The VAT rates must be from 0.00 to 100.00, with maximum two decimals.Only numerals are accepted, the percentage symbol (%) is not allowed. |
VRBL-SA-1p2p0-115 | fatal | [VRBL-SA-1p2p0-115]-VAT amount at line level must have a maximum two decimals. |
VRBL-SA-1p2p0-116 | fatal | [VRBL-SA-1p2p0-116]-Amount with VAT at line level must have a maximum two decimals. |
VRBL-SA-1p2p0-117 | fatal | [VRBL-SA-1p2p0-117]-Charge on price level is not allowed. The value of Indicator must be 'false'. |
VRBL-SA-1p2p0-118 | fatal | [VRBL-SA-1p2p0-118]-Invoice line net amount must equal (Invoiced quantity * (Item net price / item price base quantity)-) + Sum of invoice line charge amount - Sum of invoice line allowance amount. |
VRBL-SA-1p2p0-119 | fatal | [VRBL-SA-1p2p0-119]-All currency ID attributes must have the same value as the invoice currency code, except for the invoice total VAT amount in accounting currency. |
VRBL-SA-1p2p0-120 | fatal | [VRBL-SA-1p2p0-120]-Prepayment Issue Time must be in the format: hh:mm:ss for time expressed in AST or hh:mm:ssZ for time expressed in UTC.(eg 19:20:30) |
VRBL-SA-1p2p0-121 | fatal | [VRBL-SA-1p2p0-121]-A date must be formatted YYYY-MM-DD, in accordance to the "Calendar date complete representation" as specified by ISO 8601:2004, format YYYY-MM-DD. |
VRBL-SA-1p2p0-122 | fatal | [VRBL-SA-1p2p0-122]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-123 | fatal | [VRBL-SA-1p2p0-123]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-124 | fatal | [VRBL-SA-1p2p0-124]-The allowance percentage values must be from 0.00 to 100.00, with maximum two decimal places. Only numerals are accepted, the percentage symbol (%) is not allowed. |
VRBL-SA-1p2p0-125 | fatal | [VRBL-SA-1p2p0-125]-Each Invoice line charge must have a code for the reason for invoice line charge. |
VRBL-SA-1p2p0-126 | fatal | [VRBL-SA-1p2p0-126]-Each Invoice line charge must have a Reason for invoice line charge. |
VRBL-SA-1p2p0-129 | fatal | [VRBL-SA-1p2p0-129]-Allowance Charge Indicator value must equal to 'false'/’True’ respectively. |
VRBL-SA-1p2p0-130 | fatal | [VRBL-SA-1p2p0-130]-Allowance Charge amount must equal base amount * percentage / 100 if base amount and percentage exists. |
VRBL-SA-1p2p0-131 | fatal | [VRBL-SA-1p2p0-131]-Allowance Charge percentage must be provided when the allowance Charge base amount is provided. |
VRBL-SA-1p2p0-132 | fatal | [VRBL-SA-1p2p0-132]-All currency ID attributes must have the same value as the invoice currency code, except for the invoice total VAT amount in accounting currency. |
VRBL-SA-1p2p0-133 | fatal | [VRBL-SA-1p2p0-133]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-134 | fatal | [VRBL-SA-1p2p0-134]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-135 | fatal | [VRBL-SA-1p2p0-135]-VAT category code must contain one of the values (S, Z, E, O). |
VRBL-SA-1p2p0-136 | fatal | [VRBL-SA-1p2p0-136]-The VAT rates must be from 0.00 to 100.00, with maximum two decimals.Only numerals are accepted, the percentage symbol (%) is not allowed. |
VRBL-SA-1p2p0-137 | fatal | [VRBL-SA-1p2p0-137]-Currency code must be according to ISO 4217:2005 |
VRBL-SA-1p2p0-138 | fatal | [VRBL-SA-1p2p0-138]-Currency code must be according to ISO 4217:2005 |
VRBL-SA-1p2p0-139 | fatal | [VRBL-SA-1p2p0-139]-The Document level allowance VAT rate, Document level Charge VAT rate, VAT category rate, Invoiced item VAT rate, Prepayment VAT rate must be limited to one of the following values (5 or 15) when the relevant Document level allowance VAT category code, Document level Charge VAT category code, VAT category code Invoiced item VAT category code, Prepayment VAT Category Code is "S"- "Standard rated".In other words, for Standard Rate VAT Category the rate can either be 15% or 5%. |
VRBL-SA-1p2p0-140 | fatal | [VRBL-SA-1p2p0-140]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-141 | fatal | [VRBL-SA-1p2p0-141]-VAT category code must contain one of the values (S, Z, E, O). |
VRBL-SA-1p2p0-142 | fatal | [VRBL-SA-1p2p0-142]-The Document level allowance VAT rate, Document level Charge VAT rate, VAT category rate, Invoiced item VAT rate, Prepayment VAT rate must be limited to one of the following values (5 or 15) when the relevant Document level allowance VAT category code, Document level Charge VAT category code, VAT category code, Invoiced item VAT category code, Prepayment VAT Category Code is "S"- "Standard rated".In other words, for Standard Rate VAT Category the rate can either be 15% or 5%. |
VRBL-SA-1p2p0-144 | fatal | [VRBL-SA-1p2p0-144]-Base quantity must be a positive number above zero. |
VRBL-SA-1p2p0-145 | fatal | [VRBL-SA-1p2p0-145]-Item net price must equal (Gross price - Allowance amount) when gross price is provided. |
VRBL-SA-1p2p0-146 | fatal | [VRBL-SA-1p2p0-146]-All currencyID attributes must have the same value as the invoice currency code, except for the invoice total VAT amount in accounting currency. |
VRBL-SA-1p2p0-147 | fatal | [VRBL-SA-1p2p0-147]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-148 | fatal | [VRBL-SA-1p2p0-148]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-149 | fatal | [VRBL-SA-1p2p0-149]-All the document amounts and quantities must be positive. |
VRBL-SA-1p2p0-150 | fatal | [VRBL-SA-1p2p0-150]-All the document amounts and quantities must be positive. |
Updated 2 months ago