# Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151) (ERROR)

**URL:** <https://zatca1.discourse.group/t/each-invoice-line-bg-25-shall-be-categorized-with-an-invoiced-item-vat-category-code-bt-151-error/4341>\
**Category:** General\
**Created:** [November 26, 2024, 10:00am UTC](https://zatca1.discourse.group/t/each-invoice-line-bg-25-shall-be-categorized-with-an-invoiced-item-vat-category-code-bt-151-error/4341 "2024-11-26T10:00:42Z")\
**Posts on this page:** 2\
**Page:** 1

<div class="post-metadata">

**Author:** ![Kraken007](https://dub1.discourse-cdn.com/flex013/user_avatar/zatca1.discourse.group/kraken007/32/686_2.png) [@Kraken007](https://zatca1.discourse.group/u/Kraken007)\
**Post date:** [November 26, 2024, 10:00am UTC](https://zatca1.discourse.group/t/each-invoice-line-bg-25-shall-be-categorized-with-an-invoiced-item-vat-category-code-bt-151-error/4341/1 "2024-11-26T10:00:42Z")

</div>

when im trying to add item line as Municipality Fee (Non-Taxable) but when im trying to report Simplified invoice i got this error

“errorMessages”: [  
{  
“type”: “ERROR”,  
“code”: “BR-CO-04”,  
“category”: “EN\_16931”,  
“message”: “Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).”,  
“status”: “ERROR”  
}  
and this the lines on error scope

```auto
 <!-- Invoice Line Item for Room (Tax S) -->
<cac:InvoiceLine>
  <cbc:ID>1</cbc:ID>
  <cbc:InvoicedQuantity>44</cbc:InvoicedQuantity> <!-- Quantity for Room -->
  <cbc:LineExtensionAmount currencyID="SAR">968.00</cbc:LineExtensionAmount> <!-- Net amount for room -->
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="SAR">145.20</cbc:TaxAmount> <!-- VAT Amount for room -->
    <cbc:RoundingAmount currencyID="SAR">1113.20</cbc:RoundingAmount> <!-- Line Amount with VAT -->
  </cac:TaxTotal>
  <cac:Item>
    <cbc:Name>Room</cbc:Name> <!-- Room Item -->
    <cac:ClassifiedTaxCategory>
      <cbc:ID>S</cbc:ID> <!-- VAT category code (Standard rate) -->
      <cbc:Percent>15.00</cbc:Percent> <!-- VAT Rate -->
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID> <!-- VAT Scheme -->
      </cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
  <cac:Price>
    <cbc:PriceAmount currencyID="SAR">22.00</cbc:PriceAmount> <!-- Price per Unit for Room -->
  </cac:Price>
</cac:InvoiceLine>

<!-- Invoice Line Item for Municipality Fee (Non-Taxable) -->
<cac:InvoiceLine>
  <cbc:ID>2</cbc:ID>
  <cbc:InvoicedQuantity>1</cbc:InvoicedQuantity> <!-- Quantity for Municipality Fee -->
  <cbc:LineExtensionAmount currencyID="SAR">10.00</cbc:LineExtensionAmount> <!-- Municipality Fee Value -->
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="SAR">0.00</cbc:TaxAmount> <!-- No VAT applied for non-taxable -->
    <cbc:RoundingAmount currencyID="SAR">10.00</cbc:RoundingAmount> <!-- Total Amount for Municipality Fee -->
  </cac:TaxTotal>
  <cac:Item>
    <cbc:Name>Municipality Fee</cbc:Name> <!-- Municipality Fee Item -->
    <cac:ClassifiedTaxCategory>
      <cbc:ID>O</cbc:ID> <!-- Non-taxable VAT category (Tax O) -->
      <cbc:Percent>0.00</cbc:Percent> <!-- VAT Rate (No VAT) -->
      <cac:TaxScheme>
        <cbc:ID>Not subject to VAT</cbc:ID> <!-- VAT Scheme -->
      </cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
  <cac:Price>
    <cbc:PriceAmount currencyID="SAR">10.00</cbc:PriceAmount> <!-- Price for Municipality Fee -->
  </cac:Price>
</cac:InvoiceLine>

```

any advice for this ?

---

<div class="post-metadata">

**Author:** ![Malik](https://dub1.discourse-cdn.com/flex013/user_avatar/zatca1.discourse.group/malik/32/708_2.png) [@Malik](https://zatca1.discourse.group/u/Malik)\
**Post date:** [November 27, 2024, 8:24am UTC](https://zatca1.discourse.group/t/each-invoice-line-bg-25-shall-be-categorized-with-an-invoiced-item-vat-category-code-bt-151-error/4341/2 "2024-11-27T08:24:03Z")

</div>

A sample of ZATCA for Zero Rated ,

cbc:ProfileIDreporting:1.0\</cbc:ProfileID\>

cbc:ID123456\</cbc:ID\>

cbc:UUID8d487816-70b8-4ade-a618-9d620b73814a\</cbc:UUID\>

cbc:IssueDate2022-09-07\</cbc:IssueDate\>

cbc:IssueTime12:21:28\</cbc:IssueTime\>

\<cbc:InvoiceTypeCode name=“0200000”\>388\</cbc:InvoiceTypeCode\>

cbc:DocumentCurrencyCodeSAR\</cbc:DocumentCurrencyCode\>

cbc:TaxCurrencyCodeSAR\</cbc:TaxCurrencyCode\>

cac:AdditionalDocumentReference

cbc:IDICV\</cbc:ID\>

cbc:UUID23\</cbc:UUID\>

\</cac:AdditionalDocumentReference\>

cac:AdditionalDocumentReference

cbc:IDPIH\</cbc:ID\>

cac:Attachment

\<cbc:EmbeddedDocumentBinaryObject mimeCode=“text/plain”\>NWZlY2ViNjZmZmM4NmYzOGQ5NTI3ODZjNmQ2OTZjNzljMmRiYzIzOWRkNGU5MWI0NjcyOWQ3M2EyN2ZiNTdlOQ==\</cbc:EmbeddedDocumentBinaryObject\>

\</cac:Attachment\>

\</cac:AdditionalDocumentReference\>

cac:AdditionalDocumentReference

cbc:IDQR\</cbc:ID\>

cac:Attachment

\<cbc:EmbeddedDocumentBinaryObject mimeCode=“text/plain”\>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\</cbc:EmbeddedDocumentBinaryObject\>

\</cac:Attachment\>

\</cac:AdditionalDocumentReference\>

cac:Signature

cbc:IDurn:oasis:names:specification:ubl:signature:Invoice\</cbc:ID\>

cbc:SignatureMethodurn:oasis:names:specification:ubl:dsig:enveloped:xades\</cbc:SignatureMethod\>

\</cac:Signature\>

cac:AccountingSupplierParty

cac:Party

cac:PartyIdentification

\<cbc:ID schemeID=“CRN”\>1010010000\</cbc:ID\>

\</cac:PartyIdentification\>

cac:PostalAddress

cbc:StreetNameالامير سلطان | Prince Sultan\</cbc:StreetName\>

cbc:BuildingNumber2322\</cbc:BuildingNumber\>

cbc:CitySubdivisionNameالمربع | Al-Murabba\</cbc:CitySubdivisionName\>

cbc:CityNameالرياض | Riyadh\</cbc:CityName\>

cbc:PostalZone23333\</cbc:PostalZone\>

cac:Country

cbc:IdentificationCodeSA\</cbc:IdentificationCode\>

\</cac:Country\>

\</cac:PostalAddress\>

cac:PartyTaxScheme

cbc:CompanyID399999999900003\</cbc:CompanyID\>

cac:TaxScheme

cbc:IDVAT\</cbc:ID\>

\</cac:TaxScheme\>

\</cac:PartyTaxScheme\>

cac:PartyLegalEntity

cbc:RegistrationNameشركة توريد التكنولوجيا بأقصى سرعة المحدودة | Maximum Speed Tech Supply LTD\</cbc:RegistrationName\>

\</cac:PartyLegalEntity\>

\</cac:Party\>

\</cac:AccountingSupplierParty\>

cac:AccountingCustomerParty \</cac:AccountingCustomerParty\>

cac:PaymentMeans

cbc:PaymentMeansCode10\</cbc:PaymentMeansCode\>

\</cac:PaymentMeans\>

cac:TaxTotal

\<cbc:TaxAmount currencyID=“SAR”\>3.26\</cbc:TaxAmount\>

\</cac:TaxTotal\>

cac:TaxTotal

\<cbc:TaxAmount currencyID=“SAR”\>3.26\</cbc:TaxAmount\>

cac:TaxSubtotal

\<cbc:TaxableAmount currencyID=“SAR”\>50.00\</cbc:TaxableAmount\>

\<cbc:TaxAmount currencyID=“SAR”\>00.00\</cbc:TaxAmount\>

cac:TaxCategory

cbc:IDZ\</cbc:ID\>

cbc:Percent0.00\</cbc:Percent\>

cbc:TaxExemptionReasonCodeVATEX-SA-35\</cbc:TaxExemptionReasonCode\>

cbc:TaxExemptionReasonMedicines and medical equipment | الأدوية والمعدات الطبية\</cbc:TaxExemptionReason\>

cac:TaxScheme

cbc:IDVAT\</cbc:ID\>

\</cac:TaxScheme\>

\</cac:TaxCategory\>

\</cac:TaxSubtotal\>

cac:TaxSubtotal

\<cbc:TaxableAmount currencyID=“SAR”\>21.74\</cbc:TaxableAmount\>

\<cbc:TaxAmount currencyID=“SAR”\>3.26\</cbc:TaxAmount\>

cac:TaxCategory

cbc:IDS\</cbc:ID\>

cbc:Percent15.00\</cbc:Percent\>

cac:TaxScheme

cbc:IDVAT\</cbc:ID\>

\</cac:TaxScheme\>

\</cac:TaxCategory\>

\</cac:TaxSubtotal\>

\</cac:TaxTotal\>

cac:LegalMonetaryTotal

\<cbc:LineExtensionAmount currencyID=“SAR”\>71.74\</cbc:LineExtensionAmount\>

\<cbc:TaxExclusiveAmount currencyID=“SAR”\>71.74\</cbc:TaxExclusiveAmount\>

\<cbc:TaxInclusiveAmount currencyID=“SAR”\>75.00\</cbc:TaxInclusiveAmount\>

\<cbc:PayableAmount currencyID=“SAR”\>75.00\</cbc:PayableAmount\>

\</cac:LegalMonetaryTotal\>

cac:InvoiceLine

cbc:ID1\</cbc:ID\>

\<cbc:InvoicedQuantity unitCode=“PCE”\>1.00\</cbc:InvoicedQuantity\>

\<cbc:LineExtensionAmount currencyID=“SAR”\>50.00\</cbc:LineExtensionAmount\>

cac:TaxTotal

\<cbc:TaxAmount currencyID=“SAR”\>00.00\</cbc:TaxAmount\>

\<cbc:RoundingAmount currencyID=“SAR”\>50.00\</cbc:RoundingAmount\>

\</cac:TaxTotal\>

cac:Item

cbc:NameMedicine | الدواء\</cbc:Name\>

cac:ClassifiedTaxCategory

cbc:IDZ\</cbc:ID\>

cbc:Percent0.00\</cbc:Percent\>

cac:TaxScheme

cbc:IDVAT\</cbc:ID\>

\</cac:TaxScheme\>

\</cac:ClassifiedTaxCategory\>

\</cac:Item\>

cac:Price

\<cbc:PriceAmount currencyID=“SAR”\>50.00\</cbc:PriceAmount\>

\</cac:Price\>

\</cac:InvoiceLine\>

cac:InvoiceLine

cbc:ID2\</cbc:ID\>

\<cbc:InvoicedQuantity unitCode=“PCE”\>1.00\</cbc:InvoicedQuantity\>

\<cbc:LineExtensionAmount currencyID=“SAR”\>21.74\</cbc:LineExtensionAmount\>

cac:TaxTotal

\<cbc:TaxAmount currencyID=“SAR”\>3.26\</cbc:TaxAmount\>

\<cbc:RoundingAmount currencyID=“SAR”\>25.00\</cbc:RoundingAmount\>

\</cac:TaxTotal\>

cac:Item

cbc:NameShampoo | شامبو\</cbc:Name\>

cac:ClassifiedTaxCategory

cbc:IDS\</cbc:ID\>

cbc:Percent15.00\</cbc:Percent\>

cac:TaxScheme

cbc:IDVAT\</cbc:ID\>

\</cac:TaxScheme\>

\</cac:ClassifiedTaxCategory\>

\</cac:Item\>

cac:Price

\<cbc:PriceAmount currencyID=“SAR”\>21.74\</cbc:PriceAmount\>

\</cac:Price\>

\</cac:InvoiceLine\>