How to issue a tax invoice in Saudi Arabia: simplified or standard, with a template

A valid tax invoice in Saudi Arabia comes from a VAT-registered business, is generated by a compliant e-invoicing solution, is in Arabic and carries the fields ZATCA lists. Issue a standard tax invoice for sales to businesses and government; a simplified one for consumers, or for business sales under SAR 1,000.

This guide follows ZATCA's Guideline for Tax Invoicing and Records under VAT Provisions, Version 3 of May 2026 [1], the VAT Implementing Regulations [2] and the e-invoicing resolution that lists every invoice field [3]. It gives both field lists side by side, two illustrative templates and the checks to run before you send. It is general information, not tax advice.

Who can issue a tax invoice in Saudi Arabia?

Only a person registered for VAT may issue a tax invoice. Anyone not registered who issues a document intended as a tax invoice, or collects an amount as VAT, faces a fine of up to SAR 100,000 [1][7]. Registration is mandatory once taxable supplies over twelve months exceed SAR 375,000, and voluntary above SAR 187,500 [1].

How you issue it matters as much as what it says. Every taxable person resident in the Kingdom must issue tax invoices electronically under the E-Invoicing Regulation [1]. ZATCA tells businesses to stop issuing handwritten invoices or invoices made in word-processing software [1], and a paper invoice that is scanned or copied into a file is not an electronic invoice [6]. Since 4 December 2021 (Phase 1), invoices must be generated and stored in a compliant e-invoicing solution, such as an online cash register, a tablet point-of-sale app or accounting software [5].

Standard or simplified: which tax invoice do you issue?

ZATCA's guideline describes two main types. A standard tax invoice is usually issued business to business or business to government, and must be issued for any such supply over SAR 1,000. A simplified tax invoice is usually issued to individuals, and carries fewer details [1].

A simplified invoice is still a tax invoice. Every taxable supply needs one or the other, whatever the custom in your trade [1].

Fields required on a standard tax invoice

ZATCA's guideline lists the minimum content of a standard tax invoice under Article 53(5) of the Implementing Regulations [1]. In the order the guideline gives them:

1. Document title: "Tax Invoice".
2. Dates: the issue date (YYYY-MM-DD) and time (HH:mm:ss), and the date of supply if it differs from the issue date.
3. Sequential number that uniquely identifies the invoice.
4. Supplier details: the legal name as on the VAT registration certificate, an address in the Kingdom per the National Address, and the VAT registration number (or the VAT group number).
5. Customer details: name and address, and the customer's VAT registration number (or VAT group number). If the customer is not VAT-registered, one additional identifier, used in this order of preference: Tax Identification Number, Commercial Registration, Ministry of Municipal and Rural Affairs licence, Ministry of Human Resources and Social Development licence, the 700 number, General Authority for Investment licence, national ID, GCC ID, residency (iqama) number, passport number.
6. Supply details for each line: description, unit price, quantity, discount, total excluding VAT, VAT rate, VAT amount, total including VAT.
7. Totals: any invoice-level discount, the taxable amount by rate or exemption, the VAT amount in Saudi riyals, and the total including VAT.
8. "Issued on behalf of" statement if the customer or a third party issues the invoice for the supplier.
9. Special tax treatment statement where VAT is not at the standard rate, for a deemed supply, an export or a summary invoice.
10. QR code provided under the e-invoicing framework [1].

The QR code arrives with Phase 2: for standard tax invoices, ZATCA's platform generates it when it clears the invoice, and your system prints it [4]. The e-invoicing resolution also requires one of the seller's own identifiers (such as the Commercial Registration) on standard invoices [3].

Fields required on a simplified tax invoice

Article 53(8) sets a shorter minimum [2], and the guideline repeats it [1]:

1. The date of issue.
2. The supplier's name, address and VAT registration number.
3. A description of the goods or services.
4. The consideration payable.
5. Either the VAT payable in Saudi riyals or a clear statement that the price includes VAT at 15%.

E-invoicing adds three items: the title "Simplified Tax Invoice", the invoice number and a QR code generated by your e-invoicing solution, which has been mandatory since Phase 1 [1][3]. The buyer's name is not normally needed; the resolution requires it for the financial-services cases in Article 53(7), and the buyer's national ID for private education and private healthcare supplied to Saudi citizens [3].

ZATCA's own example: a market sells food for SAR 90 plus SAR 13.50 VAT. Its simplified invoice may show the SAR 13.50 of VAT, or show SAR 103.50 with a clear statement that it includes VAT at the basic rate [1].

Standard and simplified tax invoices side by side

Annex 2 of ZATCA's e-invoicing resolution lists every field and whether it must be visible on the printed or PDF invoice [3]. This is a condensed view of the visible requirements; fields marked "in the data only" must be in the electronic file but need not be printed.

When to issue it, how to deliver it, how long to keep it

Timing. Issue a standard tax invoice no later than the fifteenth day of the month after the month of supply [2]. Issue a simplified invoice on the date of supply or of payment, whichever comes first; licensed banks, financial institutions and insurers supplying financial services may issue theirs by the fifteenth day of the following month [1][2]. Several supplies to the same customer within one calendar month can go on one summary tax invoice [1].

Once only. A tax invoice is issued once and its issue date cannot be amended [1]. To correct the price or details, issue a credit note (to reduce) or a debit note (to increase) that refers to the original invoice's number [1][2]. An e-invoicing solution must not let anyone edit or delete an issued invoice; cancelling means a credit note and a new invoice [4].

Delivery. In Phase 2, a standard tax invoice is shared with the buyer as XML or as PDF/A-3 with the XML embedded. A simplified invoice is handed over printed or, if both parties agree, electronically [3][4].

Language and currency. Every field must be in Arabic, with any other language as a translation. Western or Arabic-Indic numerals, currency codes and Latin spelling of proper names are acceptable. Prices may be in any currency, but the VAT amount must be in Saudi riyals [1].

Retention. Keep invoices for at least six years from the end of the tax period, fifteen years for real estate, and longer for capital assets. Records are kept electronically, and for a business resident in the Kingdom, ZATCA's guideline says the server holding them must be located in the Kingdom [1].

Illustrative template: a standard tax invoice

Illustrative example. A hypothetical office-supplies company in Al Khobar invoices a VAT-registered clinic. All names and numbers are placeholders.

Below the lines: taxable amount at 15%, SAR 3,330.00; total VAT, SAR 499.50; total due, SAR 3,829.50; and the QR code. Payment terms or bank details can be added freely, since ZATCA puts no limit on extra commercial information [1].

Illustrative template: a simplified tax invoice

Illustrative example. A café sells to a walk-in customer, with menu prices that include VAT.

The VAT line is optional on a simplified invoice if the total states clearly that it includes VAT, but showing it helps customers who need to claim input tax. SAR 40 × 15/115 = SAR 5.22.

Phase 2 of e-invoicing: what changes on your invoices

Phase 2, the Integration Phase, has been rolled out in waves since 1 January 2023, and ZATCA notifies each wave at least six months ahead [9]. Once your wave starts, invoices move through ZATCA's Fatoora platform:

• Standard tax invoices are cleared. Your system sends the XML to Fatoora before the buyer sees it; ZATCA validates it, adds its cryptographic stamp and QR code, and returns it for you to share [4].
• Simplified invoices are reported. Your system stamps them with its own cryptographic stamp identifier, hands them to the customer, and reports them to ZATCA within 24 hours [3][4].

As of 14 October 2026, the latest wave announced is Wave 25: taxpayers whose VAT-subject revenue exceeded SAR 187,500 in 2022, 2023, 2024 or 2025 will be notified to integrate by no later than 1 February 2027 [8]. Until your notified date, Phase 1 rules continue to apply [4].

E-invoice reader: checking the QR code with ZATCA's VAT app

A simplified e-invoice's QR code holds five basic fields: the seller's name, the seller's VAT number, the invoice timestamp, the invoice total with VAT and the VAT total. In Phase 2 the code adds the XML hash, the cryptographic signature and the public key, and on simplified invoices the signature of ZATCA's certificate [3].

Anyone holding the invoice can use ZATCA's VAT app as an e-invoice reader: scan the code, and the app checks that its content is compliant and shows the stored values with the verification result [4][5]. When you receive a supplier's invoice, scan it and compare what the app shows with the printed seller name, VAT number, total and VAT. A mismatch is a reason to ask for a corrected invoice before you claim the input tax, since deduction needs a valid tax invoice [1].

If you capture supplier invoices from scans or photos rather than XML, check the extracted VAT numbers and totals with care; our guide to Arabic OCR for scanned PDFs sets out a review step for exactly this.

A ten-point check before you send any tax invoice

Use it as-is when you set up a new invoicing system or review last month's invoices.

1. The business is VAT-registered, and the invoice shows the right VAT number (the group number for a VAT group).
2. The type fits the sale: standard for business and government buyers over SAR 1,000, simplified for consumers.
3. The title reads "Tax Invoice" or "Simplified Tax Invoice".
4. The number follows one unbroken sequence, with no resets or duplicates [4].
5. Issue date and time are system-generated; the supply date appears if it differs.
6. A business buyer's name, address and VAT number (or other ID) are complete.
7. Each line shows its description, quantity, unit price, discount, VAT rate and VAT amount, and the VAT is in riyals.
8. The Arabic text is complete; any English is a translation [1].
9. The QR code scans correctly in ZATCA's VAT app.
10. Corrections go through a credit or debit note, never through editing or deleting the original [4].

Your next step

This week, take five invoices you issued last month, two standard and three simplified, and check each against the side-by-side table above. Scan their QR codes with ZATCA's VAT app. Note any missing field, then ask your e-invoicing provider to fix the template before your next batch of tax invoices in Saudi Arabia goes out. If your invoicing needs to connect to other systems you run, our guide to custom software development in Saudi Arabia explains when to buy and when to build; O AI is a software and AI company in Al Khobar, and you can read more on our home page. Our ERP and business systems page describes the business systems we build. For a specific case, check ZATCA's guidance or ask a licensed tax advisor.