Zakat, Tax and Customs Authority (ZATCA) (earlier known as GAZT), has implemented Phase I of e-invoicing in the Kingdom of Saudi Arabia (KSA) from 4th December 2021. The timeline for Phase II is set from 1st January 2023. As per e-invoicing resolution, all the e-invoicing applicable taxpayers must generate Quick Response (QR) codes on invoices to make them valid.
Also, ZATCA released a mobile application (app) to verify the authenticity of the e-invoices generated by sellers. This article explains how to download and use the VAT app for verifying the e-invoices by scanning the QR code printed on the e-invoice.
A QR code is a matrix barcode with a black and white squares pattern containing basic invoice data and is included in the printed and electronic invoices. You can scan the QR code on the e-invoice using the VAT app developed by ZATCA or a third-party QR scan app.
The QR code must be present in the human-readable format to validate the printed invoice.
ZATCA developed the VAT app and made it publicly available. You can download the VAT app from Play Store or iOS App Store.
iOS App Store: https://apps.apple.com/us/app/الضريبة-المضافة/id1328845826
If you are unable to download the VAT app by clicking on the above links, please copy-paste the link into your browser.
Please follow the below steps after downloading the VAT app on your device:
Step 1: Open the VAT app and click on the ‘Scan QR Code’ icon, which is available on the home screen like below:
If you want to switch the languages, please follow the below path:
Step a: Click on three lines available on the right side bottom corner of the app as shown below.
Step b: Scroll down and click on the last option in the menu, as shown below.
Step C: Click on ‘yes’ to change the language, as shown below.
Step 2: The ‘Validate VAT Registration or E-invoices’ will be shown, and the ‘Scan QR’ option will be selected by default.
Step 3: Scroll down a little bit and then click on the ‘Scan QR’ button as shown below.
Step 4: Now, point your camera to the QR code printed on the invoice and scan it.
Step 5: After a successful scan, the screen will display the below details:
ZATCA notified the contents of a QR code in ‘Electronic Invoice Resolution’. The table below lists the particulars to be included in B2C and B2B invoices (along with the applicable phase).
|Particulars||To be included in the B2C invoice from||To be included in the B2B invoice from|
|Seller’s name||Phase I||Phase II|
|VAT registration number of the seller||Phase I||Phase II|
|Timestamp of the electronic invoice or Credit or Debit Note (CDN) (date and time)||Phase I||Phase II|
|Electronic invoice or CDN total (with VAT)||Phase I||Phase II|
|VAT total||Phase I||Phase II|
|Hash of XML electronic invoice or CDN||Phase II||Phase II|
|Cryptographic stamp generated by the taxpayer’s e-invoice generating solution||Phase II||NA|
|Cryptographic stamps generated by ZATCA’s platform for integrated tax invoices and related CDNs||NA||Phase II|
|The public key of the e-invoice generating solution which is used to generate the cryptographic stamp||Phase II||NA|
|The public key of the ZATCA platform, which is used to generate the cryptographic stamp||NA||Phase II|
|ZATCA portal cryptographic stamp of the public key of the e-invoice solution||Phase II||NA|
Please note that the ‘Generation Phase’ is referred to as ‘Phase I’ and ‘Integration Phase’ as ‘Phase II’ in the above table.