Mandatory Fields To Be Printed on ZATCA Compliant e-Invoices

The Kingdom of Saudi Arabia (KSA) started implementing the first phase of e-invoicing (Fatoorah) on 04th December 2021. Also, it plans to implement the second phase of e-invoicing in a phased manner from 1st January 2023.

Zakat, Tax and Customs Authority (ZATCA) is the authority for e-invoicing in KSA and notified the e-invoice fields & specifications. This article lists all the mandatory fields printed in ZATCA-compliant e-invoices. You can use ClearTax e-invoicing software to generate e-invoices compliant with phase 2.

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Meaning of standard tax invoice and simplified tax invoice

A standard tax invoice is used for Business to Business (B2B) and Business to Government (B2G) transactions. Buyers shall retain the tax invoice to claim input tax under Value added Tax (VAT) law. Once phase II of e-invoicing comes into effect, the tax invoice must be issued only after cryptographically stamped and cleared by the ZATCA portal.

Tax invoices shall contain details according to VAT legislation, including the seller and buyer, transaction and goods/services details, and other technical information.

Simplified tax invoices will be issued for Business to Consumer (B2C) transactions where the buyer does not need to use the invoice for input VAT deduction. A simplified e-invoice is to be issued and shared with the customers at the point of sale, and a copy should be subsequently archived and stored.

The applicable taxpayer can directly share the e-invoice without further action during phase I of e-invoicing. However, during phase II, a simplified e-invoice should be reported in the ZATCA portal within 24 hours of issuance.

Mandatory fields to be printed on standard tax invoices in phase 1

The document shall be titled a tax invoice, and the following fields should be mandatorily printed on the standard tax invoice during phase 1 of KSA e-invoicing:

1. Invoice Reference Number (IRN)
2. Invoice date
3. Supplier name and address
4. Customer name and address
5. Description of goods or services
6. Unit price exclusive of VAT and rebate
7. Quantity and nature of goods or scope and nature of services
8. VAT rate
9. VAT amount
10. VAT total
11. Invoice gross total

Mandatory fields to be printed on standard tax invoices in phase 2

The taxpayers should mention the below fields on the standard tax invoices along with the fields mentioned above during phase 2 of KSA e-invoicing:

1. QR code
2. The additional seller IDs shall be mentioned, such as Commercial Registration (CR) or Ministry of Municipal and Rural Affairs (MOMRA) License or Ministry of Human Resources and Social Development (MLSD) License, or the Saudi Arabian General Investment Authority (SAGIA) License or any other ID.
3. Subtotal of line items
4. Total invoice amount

Mandatory fields to be printed on simplified tax invoices in phase 1

The document title shall be mentioned as a simplified tax invoice, and the following fields are to be printed on it:

1. IRN
2. QR code
3. Invoice date
4. Supplier name and address
5. Description of goods or services
6. Unit price
7. Quantity

Mandatory fields to be printed on simplified tax invoices in phase 2

The taxpayers should mention the subtotal of line items on the simplified tax invoice along with the fields mentioned above during phase 2 of KSA e-invoicing.

Sample e-invoice formats in Saudi Arabia

The standard tax invoice looks like the below:

A simplified tax invoice looks like the below: