The VAT Implementing Regulations set out what a tax invoice must contain, and phase 2 turned that list from something an inspector checks into something a machine checks, on every document, before it is issued. The practical effect is that a detail missing from a customer record stops being untidy and starts being a rejection.
The tax invoice — business to business
- The document title in Arabic, the issue date and time, and a sequential number.
- The seller's name, VAT number and national address.
- The buyer's name, and the buyer's VAT number where the buyer is registered.
- A description of each line, the quantity, the unit price, and the VAT rate and amount for each tax category.
- The total excluding VAT, the VAT, and the total including VAT.
- An exemption reason against every exempt or zero-rated line.
- Where the invoice is in another currency, the amounts in Saudi riyals and the exchange rate used.
The simplified invoice — to a consumer
A simplified invoice carries fewer particulars: the buyer's VAT number and address are not required, because the buyer is not reclaiming anything. Its QR code, on the other hand, carries more — the cryptographic signature and the public key, so anyone can verify it on the spot.
Use a tax invoice when
- The customer is a VAT-registered business.
- The customer is a government body.
- The customer needs to deduct the input tax.
Use a simplified invoice when
- The customer is a final consumer.
- You are selling over the counter or at retail.
- The buyer holds no VAT registration.
What the QR code holds
The QR code is not decoration and not a link. It is the invoice's own facts, encoded so that anyone with ZATCA's app can read them off the paper: the seller's name and VAT number, the timestamp, the total including VAT, the VAT amount, and the hash of the document itself. On a simplified invoice it also carries the signature and the public key that verify the hash.
Arabic is not optional
The invoice must be issued in Arabic. Another language may be shown alongside it, but the Arabic is the document — which is why the Arabic title is printed on every copy regardless of the language the person who raised it happens to work in.
Questions people actually ask
Can I invoice in US dollars?
Yes, but the VAT must also be shown in Saudi riyals, with the exchange rate used. The return is filed in riyals whatever currency you traded in.
What counts as a valid exemption reason?
ZATCA publishes a closed list of codes for exempt and zero-rated supplies. A free-text explanation is not a substitute, and a reason that contradicts the tax category is a rejection.
Does a self-billed invoice work the same way?
It follows the same rules and is flagged as self-billed on the document, so ZATCA can see which party raised it.
Where these facts come from
Checked against the following on 12 September 2026. Rules and dates change — if you are reading this long after that date, verify before you act on it.
WisoBooks is a bookkeeping and business-management tool, not an accounting, tax or legal advisor. Nothing on this page is tax advice, and tax rules change. Confirm your own obligations with the relevant authority or a qualified advisor.
