Electronic invoicing guide
Saudi Arabia
Digital reporting requirements
Clearance (B2B, B2G)
Real-time reporting (B2C)
Obligatory
B2B, B2B & B2G for All resident taxpayers in KSA.
Authority
The Zakat, Tax and Customs Authority (ZATCA).
Platform
Fatoora
Sandbox
Format
Tax invoice: XML (UBL 2.1) or Hybrid format (PDF with XML embedded); Simplified tax invoice: may be exchanged either in any structured or any human-readable format.
Storage time
6 years
Reporting and processes
1.The supplier generates an e-invoice file including UUID and hash-chain.
2. ZATCA’s platform validates invoice information on a real-time basis.
3. If the clearance is successful, ZATCA applies a cryptographic stamp on the file.
4. The supplier receives the cleared invoice file.
5. The supplier creates the final e-invoice with a QR code/ string.
6. The supplier shares the invoice with the buyer in a way agreed upon by the parties.
7. The buyer can optionally verify invoice clearance status on the platform and/or check the digital signature.
All the data fields that are visible on the human readable form of the invoice must be in Arabic. VAT Regulations require the Tax Invoices and Simplified Tax Invoices (along with corresponding credit notes or debit notes) to be in Arabic mandatorily. Invoice can be bilingual and include English as well.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
E-invoicing, zatca.gov.sa
Documents
Tax invoice, Simplified invoice, Credit notes
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