Mandatory fields in a standard e-invoice

The standard e-invoice and related CDN must contain all the mandatory fields of the tax invoice as specified in article 53(5) of VAT Implementing Regulation. Mandatory fields in addition to other technical fields shall be generated by the e-invoicing solution. The following are the mandatory fields that are required to be present in a standard e-Invoice with the implementation of Phase I of e-Invoicing beginning from 4th December 2021: -

·        Invoice Type Description – ‘Tax Invoice’

·        Invoice Reference Number (IRN) which is a unique sequential note number issued by a taxpayer.

·        Invoice issue date.

·        Invoice issue time.

·        Seller’s name

·        Seller’s address (which must be in Saudi Arabia)

·        Buyer’s Name

·        Buyer’s Address

·        Goods or Service Description

·        Unit Price

·        Quantity

·        VAT amount

·        Invoice Gross Total (inclusive of VAT)

Mandatory Fields in a Simplified e-Invoice Applicable from Phase 1 (i.e. 4th December 2021)

A simplified e-invoice is issued to retail customers and thus, has fewer mandatory fields, as compared to a regular e-invoice. Under the 1st phase of e-invoicing, all the simplified e-invoices generated must be stored and archived. Under the 2nd phase, the seller shall be required to submit the same with ZATCA within 24 hours of generation. Some mandatory fields that are required to be filled in the e-invoice in Phase 1 are:

·        Invoice Type Description

·        Invoice Reference Number

·        QR Code

·        Invoice issue date and time.

·        Seller name and address

·        Goods or service description

·        Unit Price

·        Quantity

·        Subtotals (exclusive of VAT)

The Mandatory fields to be present on Human Readable Format is as follow:

https://einvoice-ksa.org/Upload/TI/eaa3cf0af9b44a04b4db9fe163d34d07.xlsx