Saudi Arabia Tax Invoice vs Simplified Tax Invoice (ZATCA Rules)
Saudi Arabia charges VAT at 15%, and the Zakat, Tax and Customs Authority (ZATCA) sets strict rules for invoices. There are two types, the tax invoice and the simplified tax invoice, and the right one depends on who you sell to and how much. This guide follows ZATCA's Guideline for Tax Invoicing and Records (version 3, May 2026).
Which invoice do I issue?
A simplified tax invoice may be issued for a supply under SAR 1,000, and for all supplies to a natural person who is not subject to VAT, whatever the amount. Otherwise you issue a standard tax invoice. Either way, you must issue a tax invoice for every taxable supply.
What a standard tax invoice must contain
- The document title: "Tax Invoice" or "Simplified Tax Invoice"
- The issue date and time (date as YYYY-MM-DD and time as HH:mm:ss), and the date of supply if it differs
- A sequential invoice number
- The supplier's legal name, Saudi address and VAT registration number
- The customer's name, address and VAT number. If the customer is not VAT-registered, one listed identifier is needed, for example a TIN, commercial registration, national ID, residency number or passport number
- For each line: description, unit price, quantity, any discount, total without VAT, the VAT rate and amount, and the total with VAT
- The VAT amount in Saudi riyals, rounded to the nearest halala
- The QR code generated by the e-invoicing system
What a simplified tax invoice must contain
At least: the issue date, the supplier's name, address and tax number, a description of the goods or services, the amount payable, and either the VAT amount or a clear statement that the price includes 15% VAT. For example, a sale of SAR 90 plus SAR 13.50 VAT can show the VAT, or show a total of SAR 103.50 with a statement that it includes VAT.
Timing
- A standard tax invoice must be issued no later than 15 days after the end of the month in which the supply took place.
- A simplified tax invoice must be issued on the date of supply or when payment is received, whichever is first.
Language, currency and records
- Arabic. All fields must be completed in Arabic. Other languages may be added, but the Arabic is treated as the approved information. Latin letters are accepted for proper names, and currency codes and numerals can be used.
- Currency. Values can be shown in any currency, but the VAT amount must be stated in Saudi riyals using the Saudi Central Bank's daily rate.
- Electronic issue. Taxable persons resident in the Kingdom must issue invoices electronically under the e-invoicing regulations, which are being phased in by waves. ZATCA announces the wave and the date for each business, so check your own.
- Records. They must be kept in the Kingdom in electronic form.
Try the tools
The Saudi Arabia VAT Calculator adds or removes 15% VAT with halala rounding, and the Invoice Requirements by Country tool keeps this checklist handy.
Sources
Checked on 21 October 2026. The English guideline is for guidance only; the Arabic version prevails. This is general information, not tax advice.