Saudi Tax Invoice Requirements (ZATCA) & Simplified Invoices

What a standard tax invoice must show

For business-to-business supplies, the tax invoice includes:^[2]^[3]

The title "tax invoice".
A unique sequential invoice number.
The issue date, and the supply date if different.
Your legal name, address and 15-digit VAT registration number, plus other seller IDs such as your CR number.
Your client's legal name, address and VAT number.
The type, quantity and description of the goods or services.
The unit price excluding VAT, and any discount not included in it.
The VAT rate and VAT amount, the line subtotals and the total VAT payable in SAR.
The invoice total including VAT.
For zero-rated or exempt supplies, the reason; for the margin scheme, a reference to it.
Under Phase 2, a QR code.

The required details must appear in Arabic; they can also appear in another language next to the Arabic.^[2]

Simplified tax invoice

A simplified tax invoice is used for sales to consumers (business-to-consumer).^[1] It is titled "simplified tax invoice" and shows at least: the invoice number, the issue date, your name, address and VAT number, a description, the price and quantity, the VAT, the total, and a QR code.^[3] The VAT Implementing Regulations also allow it for supplies under SAR 1,000.^[2]

What the QR code contains

The QR code lets the buyer check the invoice with ZATCA's VAT app. It carries at least your name, your VAT registration number, the invoice date and time, the total including VAT and the VAT amount.^[1]

E-invoicing: Phase 1 and Phase 2 waves

Phase 1 (generation), since 4 December 2021: every VAT-registered business generates and keeps its invoices with a compliant e-invoicing solution.^[1]
Phase 2 (integration), since 1 January 2023, in waves: your solution connects to ZATCA's Fatoora platform. Standard tax invoices are cleared by ZATCA before you send them; simplified tax invoices are reported to ZATCA within 24 hours.^[1]
Wave 25: businesses with VAT-subject revenue above SAR 187,500 in any year from 2022 to 2025 must integrate by 1 February 2027. ZATCA notifies each business at least six months before its date.^[4]

What is not allowed

ZATCA lists, among others: handwritten invoices, invoices from a solution that does not meet the requirements, deleting invoices after issuing them, running several invoice sequences, and changing the solution's date and time. A paper invoice scanned or converted to PDF is not an e-invoice.^[1]

Saudi VAT in brief

The standard VAT rate is 15% (5% until July 2020).^[5]
Registration is mandatory above SAR 375,000 of taxable supplies a year.^[5]
Not registered? Don't add VAT, don't show a VAT number, and don't call your document a tax invoice.

Tax invoices with DuneQuote

ZATCA e-invoicing for Pro+ tax invoices is opening soon: you will connect DuneQuote to the Fatoora portal once (about 2 minutes, with a one-time code), and every tax invoice will be signed, get its QR code and be sent to ZATCA for you. Until then, DuneQuote does not issue Saudi tax invoices: keep using your ZATCA-compliant solution for them. Quotes in SAR with 15% VAT work today. Always check your invoices against ZATCA's requirements.

Send your next quote on WhatsApp

With DuneQuote you create a quote in SAR with 15% VAT (or none if you are not registered), send it on WhatsApp as a link, and your client accepts on their phone, with no account. No answer? Follow up in one tap: WhatsApp opens with the message ready, you press send. Documents in English, or English + Arabic.

Try for Free: 5 quotes a month See Saudi Arabia prices

Plans in Saudi Arabia: Free (5 quotes a month), Pro SAR 29/month and Pro+ SAR 49/month, VAT included, renewing monthly until you cancel. First 50 customers offer: Pro at SAR 99/year (6 GCC countries share the 50 spots; rules).

FAQ

What must a Saudi tax invoice include?

The title "tax invoice", a unique sequential number, the issue date (and supply date if different), your name, address and VAT number, your client's name, address and VAT number, a description, quantity and unit price excluding VAT, the VAT rate and amount, the total VAT in SAR and the total including VAT, with the details in Arabic. Under Phase 2 it also carries a QR code.

What is the difference between a tax invoice and a simplified tax invoice?

A tax invoice is for sales to businesses and, under Phase 2, is cleared by ZATCA before it is sent. A simplified tax invoice is for sales to consumers, has fewer fields, always carries a QR code and is reported to ZATCA within 24 hours.

When must a tax invoice be issued in Saudi Arabia?

By the 15th day of the month after the month of the supply.

Is a PDF invoice valid in Saudi Arabia?

Not on its own. Invoices must be generated by a ZATCA-compliant e-invoicing solution; a paper invoice scanned or converted to PDF is not an e-invoice.

Who is in ZATCA e-invoicing wave 25?

Businesses with VAT-subject revenue above SAR 187,500 in any year from 2022 to 2025. They must integrate with the Fatoora platform by 1 February 2027; ZATCA notifies each business directly.

Sources

This page is general information, not tax or legal advice. Rules can change; check ZATCA for your situation.

Saudi tax invoice: what ZATCA requires