BR-KSA-39 Rejects the invoice

Seller VAT number missing

The invoice must carry the VAT number of the seller, or of the VAT group the seller belongs to. Its absence rejects the invoice however correct the rest of the data is — and in practice it is a setup error, not a data-entry one.

The message text as the Authority sends it in English, unedited

The invoice must contain the seller VAT registration number or seller group VAT registration number (BT-31).

What does this mean?

What is required is the seller field (BT-31) inside the invoice file itself — it is not enough for the number to be registered at the Authority or printed on your letterhead.

An establishment inside a VAT group writes the group number, and an independent one writes its own; one of the two must be there.

This code is about presence; the format of the number (15 digits starting and ending with 3) has a code of its own, BR-KSA-40.

Why does it happen?

Ordered from the most common to the least — your cause is most likely the first or the second.

  • The establishment setup in the invoicing solution left the VAT number field empty, so every invoice goes out without it.
  • A template or an integration that does not pass the seller number into the XML even though it is saved in the system.
  • A business that joined a VAT group and whose system still sends nothing after its old number was removed.

How to fix it

2 steps, then send the invoice again.

  1. 1
    Complete the establishment details in your system

    Enter the VAT number in the establishment setup — once — then resend the same rejected invoice. Confirm the number before saving it with the VAT number lookup.

  2. 2
    Watch that it matches the certificate

    The number on the invoice must be the number of the establishment the digital certificate was issued to. A valid number belonging to a different business opens the door to a different kind of rejection at signature verification.

Once corrected, send the invoice again. A rejected invoice was never recorded with the Authority, so it needs no credit note — send the corrected invoice itself.

Does ZATCA Tools prevent it?

Yes. The VAT number is entered while connecting and its format is checked, then written on every invoice automatically from the establishment record — so there is no invoice without a seller.

Related codes

BR-KSA-40 Rejects the invoice
Seller VAT number invalid — 15 digits starting and ending with 3
BR-KSA-44 Rejects the invoice
Buyer VAT number invalid on the invoice

Frequently asked questions

We are part of a VAT group — whose number do we write? +
The group number the Authority issued when the group was registered; it is the number your certificate and your invoices are built on, not the old individual number of each establishment.
The number is printed on the letterhead of the paper invoice, is that not enough? +
No. The Authority inspects the XML file, not the paper. The number has to arrive in field BT-31 inside the file itself.
You fixed this one — now avoid the next

ZATCA Tools builds the signature, the PIH, the counter and the encoding for you, and validates your data before it is sent. Completely free for now, and no credit card.

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