Sr. No

Remark

B2B (Standard Tax Invoice, Credit & Debit Note) & B2C (Simplified Tax Invoice, Credit & Debit Note)

1

Company Information with VAT & Address is mandatory in all cases

2

Buyer VAT Number is not Mandatory for Export invoice type, if Buyer is from KSA then only VAT number is mandatory.

3

If the buyer country code is “SA”, then these fields are mandatory: street name, building number, postal code, city, District, country code.

4

If the buyer country code is not “SA”, then these fields are optional: street name, building number, postal code, city, District, country code.

5

If buyer Country code is “SA” then Building number should be 4 Digit only

6

If buyer Country code is “SA” then Postal Code should be 5 Digit only

7

If Tax group is Standard Rate(S) then Exemption reason is not required

8

If Tax group is not Standard Rate(S) like its Zero-rated goods(Z) or exempt from tax(E) or Service outside scope of tax(O) then Reason is Mandatory

9

If the Tax group is not Standard Rate(S) like its Zero-rated goods(Z) or exempt from tax(E) or Service outside the scope of tax(O) then Tax Percentage will be Zero only.

10

VAT number of Buyer should be with Prefix & Postfix of “3” if buyer is from SA

11

In case of multiple branches under same VAT, CRN number should be passed as buyer & seller Identification

12

Self-billing is not allowed for export invoices, it’s only allowed under “SA” only

13

The buyer identification, required only if buyer is not VAT registered, then the buyer identification must be provided with one of the scheme IDs (TIN, CRN, MOM, MLS, 700, SAG, NAT, GCC, IQA, OTH) and must contain only alphanumeric characters.

14

The tax invoice ((invoice type code = 388) & (invoice transaction code has “01” as first 2 digits)) must contain the supply date

15

Debit and credit note ((invoice type code (BT-3) is equal to 383 or 381) must contain the reason for this invoice type issuing: Payment Means Instruction Note

16

VAT category code must contain one of the values (S, Z, E, O)

17

The seller address building number must contain 4 digits.

18

The seller VAT registration number, or the seller group VAT registration number (BT-31) must contain 15 digits. The first and the last digits are “3”

19

If the tax exemption reason code is equal to VATEX-SAEDU or VATEX-SA-HEA, then the other buyer ID is mandatory and must be national ID (NAT)

20

For credit and debit notes, the billing reference ID (InvoiceDocumentReference) is mandatory.

21

Tax currency code must exist in an invoice

22

The invoice must contain an Invoice issue times This value will be in the format: hh:mm:ss for time expressed in AST or hh:mm:ssZ for time expressed in UTC. (eg 19:20:30)

23

VAT accounting currency code must be “SAR”

24

All the document amounts and quantities must be positive

25

If it is a simplified tax invoice or an associated credit note or a debit note (KSA-2, position 1 and 2 = 02) and the tax exemption reason code is equal with VATEX-SA-EDU or VATEX-SA-HEA, then buyer name is mandatory.