Two document types, two rule sets
Saudi e-invoicing recognises the standard tax invoice, used business-to-business, and the simplified tax invoice, used business-to-consumer — typically the receipt handed over at a till. They differ in what they must show, when they reach ZATCA, and what counts as issued.
Getting the type wrong is not cosmetic. A standard invoice raised as simplified skips clearance, which means the buyer holds a document that is not a valid tax invoice and cannot safely reclaim input VAT on it.
What a standard tax invoice must show
Beyond the obvious invoice number and date, a standard invoice identifies both parties in full:
Amounts appear in Saudi riyals. Where you invoice in another currency, the riyal equivalent and the exchange rate used must both be present.
- Seller name, address and VAT registration number.
- Buyer name, address and — where the buyer is VAT-registered — their VAT number.
- Invoice issue date, and the supply date when it differs from it.
- Per-line description, quantity, unit price, and the VAT rate applied.
- Taxable amount, VAT amount and total payable, each stated separately.
- The reason, where a line is zero-rated or exempt rather than taxed at the standard rate.
What a simplified invoice must show
A simplified invoice drops most buyer detail — a consumer at a till is not identified — but keeps full seller identification, the line detail, the VAT breakdown, and the QR code. The relaxation is about the buyer, never about the tax.
The QR code is a specific structure, not a link
A QR code containing a URL to your customer portal does not satisfy the requirement. The code must carry defined fields in a binary tag-length-value encoding, base64-encoded: seller name, VAT registration number, invoice timestamp, invoice total including VAT, and the VAT amount — with the signature and public key data added for Phase 2 documents.
This is checkable by anyone with a phone, which is the point. It is also why a QR that renders correctly but encodes the wrong total is a real compliance failure rather than a display bug.
Bilingual presentation
Arabic is required on the invoice. A system that produces Arabic labels but breaks the script — disconnected letters, reversed text, missing glyphs in the PDF font — produces a document that is technically bilingual and practically unusable. Check a rendered PDF and a printed thermal receipt, not just the screen: those three render paths fail differently.
Credit and debit notes follow the invoice
A correction is its own document. Credit and debit notes carry the same compliance requirements as the invoice they adjust, must reference that original invoice, and go through the same clearance or reporting path. Cancelling a cleared invoice by deleting it is not available — the correction is the mechanism, and it leaves the audit trail intact.
Common questions
What is the difference between a standard and a simplified tax invoice?
The standard tax invoice is used business-to-business; the simplified tax invoice is used business-to-consumer, typically the receipt handed over at a till. They differ in what they must show, when they reach ZATCA, and what counts as issued. Getting the type wrong is not cosmetic: a standard invoice raised as simplified skips clearance, so the buyer holds a document that is not a valid tax invoice and cannot safely reclaim input VAT on it.
What must a standard tax invoice show?
Beyond the invoice number and date, it identifies both parties in full: seller name, address and VAT registration number; buyer name, address and, where the buyer is VAT-registered, their VAT number. It also carries the issue date and the supply date where they differ, per-line description, quantity, unit price and VAT rate, and the taxable amount, VAT amount and total payable stated separately — with a reason given where a line is zero-rated or exempt. Amounts appear in Saudi riyals, and where you invoice in another currency the riyal equivalent and the exchange rate used must both be present.
Can the QR code just be a link to our customer portal?
No. A QR code containing a URL does not satisfy the requirement. The code must carry defined fields in a binary tag-length-value encoding, base64-encoded: seller name, VAT registration number, invoice timestamp, invoice total including VAT and the VAT amount, with the signature and public key data added for Phase 2 documents. Anyone with a phone can check it, which is why a QR that renders correctly but encodes the wrong total is a compliance failure rather than a display bug.
Does the invoice have to be in Arabic?
Arabic is required on the invoice. A system that produces Arabic labels but breaks the script — disconnected letters, reversed text, missing glyphs in the PDF font — produces a document that is technically bilingual and practically unusable. Check a rendered PDF and a printed thermal receipt, not just the screen, because those three render paths fail differently.
How do you cancel or correct an invoice that has already been cleared?
Not by deleting it — that is not available. The correction is its own document: credit and debit notes carry the same compliance requirements as the invoice they adjust, must reference that original invoice, and go through the same clearance or reporting path. Correcting this way is what leaves the audit trail intact.
This guide is general information, not tax, accounting or legal advice. Rules differ from country to country and change over time; confirm the current position with your tax authority or a qualified adviser before acting on anything here.
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