ZATCA invoice requirements in Saudi Arabia
A Saudi electronic invoice is not simply a PDF produced on a computer. Businesses subject to the e-invoicing rules need a compliant electronic solution, the appropriate invoice type and the required business and tax information.
Core information to review
A tax invoice normally needs clear supplier identification, invoice identification and date, descriptions of the supplied goods or services, taxable amounts, applicable tax treatment, VAT amounts and totals. Buyer information is relevant for tax invoices, including the buyer VAT number when the registered buyer’s details are required.
| Area | What to verify |
|---|---|
| Supplier | Legal name, address and Saudi VAT registration number where applicable. |
| Document | Invoice type, unique number, issue date and relevant supply date. |
| Buyer | Name, address and VAT number when required for the transaction. |
| Lines | Description, quantity, price, discount, taxable amount, tax rate and VAT. |
| Totals | Total before VAT, VAT total and total including VAT, with correct rounding. |
Tax invoice or simplified invoice?
Tax invoices are commonly associated with business-to-business supplies, while simplified tax invoices are commonly used for supplies to consumers and other cases permitted by the VAT rules. The required fields and QR treatment are not identical, so the invoice type should be selected before generating the document.
QR code expectations
Under Phase 1, a QR code is mandatory for simplified tax invoices and optional for tax invoices according to ZATCA’s preparation guidance. Phase 2 introduces expanded technical, security and integration requirements. A basic five-field TLV QR by itself should not be presented as proof of complete Phase 2 compliance.
What compliant software should support
- Electronic invoice generation with required fields.
- Controlled invoice sequences and audit records.
- Protection against uncontrolled alteration or deletion.
- Arabic invoice information where required.
- Appropriate QR generation and Phase 2 integration capabilities when applicable.
- Secure retention and retrieval of invoice records.
A practical preparation workflow
- Confirm VAT registration and the applicable invoice type.
- Complete the supplier and buyer records.
- Record line-level tax treatment and amounts.
- Review issue, supply and payment dates.
- Validate totals and QR information.
- Preserve the electronic record and audit history.
Official references
Use the ZATCA e-invoicing educational library and ZATCA Phase 1 preparation guidance as primary references.