Draft of Controls, Requirements, Technical Specifications and Procedural

Rules for Implementing the Provisions of the E-Invoicing Regulation

First: Scope of the application

1. This Resolution, its attached Annexes (1) and (2) and the technical documents referred to in the
Annexes which are an integral part of them, are set to identify controls, requirements, technical
specifications, or procedural rules required for the implementation of E -Invoicing Regulation
provisions which are related to the following:

A. Generation of Electronic Invoices and Electronic Notes, including provisions

related to its processing, and record keeping, effective 4 th December 2021.
B. Integration phase, transmission of Electronic Invoices and Electronic Notes, and
sharing them with the Authority, which shall be implemented through phases starting from
1st June 2022.
2. Persons subject to Article (3) of the E-Invoicing Regulation, shall be subject to this Resolution.
3. Electronic Invoices generated in accordance with the provisions of this Resolution and in the format
referred to in Clause (Second) are tax invoices that are considered for exercising the right of
deduction referred to in Article (48), paragraph (1) of the Unified VAT Agreement in relat ion to
transactions subject to Article (3) of E-Invoicing Regulation and this Resolution.
4. Electronic Invoices shall include Tax Invoices and Simplified Tax Invoices set forth under Article
(53) of the VAT Implementing Regulation.
5. Transactions subject to Article (3) of the E-Invoicing Regulation include the cases for which tax
invoices must be issued and set forth under Article (53) of the VAT Implementing Regulation, shall
include the following:

A. Supplies of goods and services, either they are subject to the standard VAT rate
or Zero rate;
B. Export of goods and services from the Kingdom;
C. Intra-GCC supplies in accordance with the Agreement, VAT law and its
Implementing Regulation;
D. Nominal supplies by the taxpayer in accordance with the Agreement, VAT, and
Implementing Regulation;
E. Any payments related to supply of goods or services and received by the taxpayer
before the actual supply.
6. Transactions subject to Article (3) of the E-Invoicing Regulation include the cases for which notes
must be issued as per Articles (40) and (54) of the VAT Implementing Regulation, shall include the
following:

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 A. Cancellation or suspension of the supplies after its occurrence either wholly or
partially
B. In case of essential change or amendment in the supply, which leads to the change
of the VAT due;
C. Amendment of the supply value which is pre-agreed upon between the supplier
and consumer;
D. In case of goods or services refund.

7. Transactions set forth under Article (3) of E-Invoicing Regulation shall not include the following:

A. Exempted Supplies
B. Any payments related to exempted supplies and received by a taxpayer
C. Supplies subject to VAT pursuant to Reverse Charge Mechanism
D. Import of goods to the Kingdom

Second: Requirements and details for generating Electronic Invoices and

Electronic Notes

The Electronic Invoices and Electronic Notes should be generated in a format that must be compliant with
the requirements and details specified in Annexes (1) and (2), and in accordance with the timelines
specified for the application of these requirements and details, subject to the following:

1. Electronic Invoices and Electronic Notes, whether they represent Tax Invoice or Simplified Tax
Invoice, must be generated in a format that covers all details and fields required for each type of
invoices as specified in Annex (2) and as per the timelines set forth under Annexes (1) and (2) of
this Resolution.
2. All Electronic Invoices and their associated Electronic Notes, whether they represent Tax Invoice
or Simplified Tax Invoice, must be generated in XML format or PDF/A-3 format (with embedded
XML) as per the timelines specified for application and set forth under Annexes (1) and (2) of this
Resolution.
3. Electronic Invoices and their associated Electronic Notes shall contain a Cryptographic Stamp
pursuant to what is specified in this Resolution, starting from the date determined by the Authority
in accordance with the timelines specified in Annexes (1) and (2) of this Resolution. A
Cryptographic Stamp is an electronic stamp which is created via cryptographic algorithms to ensure
authenticity of origin and integrity of content of Electronic Invoices and their associated Electronic
Notes, and to ensure verification of the identity of the issuer of those Invoices and Notes for the
purpose of ensuring compliance with the provisions and controls of the VAT Law and its
Implementing Regulation regarding the generation of Tax Invoices and Notes.

3.1. With regards to Electronic Tax Invoices and their associated Electronic Notes, the
Authority shall create the Cryptographic Stamp after receiving such invoices and their

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 associated Electronic Notes pursuant to Integration procedures and verifying its fulfillment
for all controls and details specified in this Resolution and Annexes (1) and (2) thereof.
3.2. With regards to Simplified Tax Invoices and their associated Electronic Notes, the
Cryptographic Stamp shall be generated by a Compliant E-Invoice Generation Solution
used for generating such invoices and notes as per what is specified in Clause (Fourth) of
this Resolution.
4. In addition to all requirements and details set forth under this Clause, all Electronic Notes must
satisfy all the requirements specified in Article (54) of the VAT Implementing Regulation.

Third: The specifications and Requirements of E-Invoice Generation

Solutions
1. The E-Invoice Generation Solution used for generating Electronic Invoices and Electronic Notes
must be compliant with the specifications and requirements set forth under the E-Invoicing
Regulation, this Resolution, and Annexes (1) and (2) thereof. The E-Invoice Generation Solution
shall be considered as compliant after verifying its conformity to all specifications and
requirements by the Authority, third party, or self-certified by the person subject to E-Invoicing
Regulation, in accordance with mechanisms and requirements set out by the Authority.
2. In addition to the above-mentioned requirements, the Compliant Solution must fulfill the following
requirements:

A. Electronic Invoices and Electronic Notes’ formats and its sharing

mechanism with customers

1. The Compliant solution must be able to generate invoices and their associated notes
in the XML format or PDF/A-3 format (with embedded XML) as per the requirements of
Electronic Invoices formats specified in Annex (1) of this Resolution.
2. Persons subject to E-Invoicing Regulation must share the Tax Invoice or its associated
note that has been electronically generated in XML format or PDF/A -3 format (with
embedded XML), in the same format of such invoice or note with customers
3. Persons subject to E-Invoicing Regulation must present a printed copy of the Simplified
Tax Invoice or its associated note that has been generated in XML format or PDF/A-3
format (with embedded XML) to their customers, and as agreed by the parties of the
transaction, persons subject to E-Invoicing Regulation may share the Simplified Tax
Invoice or its associated note in XML format or PDF/A-3 format (with embedded XML) or
any other human readable format with customers.

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 B. Electronic Invoices and Electronic Notes’ Content
The Compliant solution must be able to generate Electronic Invoices and Electronic Notes which
include all the data fields required in addition to all requirements and other details specified in this
Resolution and Annexes (1) and (2) thereof, for each invoice or note based on its type or nature,
and including all supplies subject to VAT and set forth under Clause (First) of this Resolution.

C. Data and Information Security Requirements:

1. The Compliant Solution must be tamper-resistant and include a mechanism which
prevents tampering and reveals any tampering attempts that might occur by the user or
any third party in accordance with the specifications and requirements specified by the
Authority. The Authority has the power to verify the conformity of the e-invoicing generation
solution to the specifications and requirements in accordance with the verification
mechanism set forth under this Clause.
2. The Compliant Solution must be able to protect the generated Electronic Invoices
and Electronic Notes from any alteration or undetected deletion, and contain some
functionalities which enable the person subject to E-invoicing Regulation to save Electronic
Invoices and Electronic Notes and archive them in XML format without an Internet
connection in accordance with the specifications, requirements and timelines specified in
Annex (1) of this Resolution.
3. The Compliant E-Invoice Generation Solution must be able to generate a
Universally Unique Identifier (UUID) in addition to the invoice sequential number which
identifies and distinguish each VAT Tax Invoice, Simplified Tax Invoice, and their
associated notes in accordance with the specifications, requirements and timelines
specified in Annex (2) of this Resolution. This shall be for each Electronic Invoice or
Electronic Note as per the requirements and timelines specified in Annexes (1) and (2) of
this Resolution. UUID is a 128-bit number, generated by an algorithm chosen to make it
unlikely that the same identifier will be generated by anyone else.
4. The Compliant Solution which is used for generating Simplified Tax Invoices and
their associated Notes, must be able to generate a Cryptographic Stamp for each
Electronic Invoice or Electronic Note. Such Cryptographic Stamp must have an identifier
as per the requirements and timelines specified in Annexes (1) and (2) of this Resolution,
and requirements and mechanisms set forth under Clause (Fourth) of this Resolution.
5. The Compliant Solution must be able to generate a hash for each generated
Electronic Invoice or Electronic Note within the sequence of the Electronic Invoices and
Electronic Notes. The hash of the invoice is then embedded in the next invoice in the
sequence. This Hash is used to protect the sequence of Invoices from tampering whether
by deletion or replacement. Hash is an enciphered text obtained by applying a one-way
algorithm upon data which prevents the return to the original data or amending or
tampering it as specified in Annex (1) of this Resolution.

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 6. The Compliant Solution must be able to generate a QR code which is a type of
matrix barcode, with a pattern of black and white squares that is machine readable by a
QR code scanner or the camera of smart devices in order to enable basic validation of
Electronic Invoices and Electronic Notes (Referred to as “QR Code”) as specified in Annex
(1) of this Resolution.
7. The Compliant Solution must have a tamper-resistant invoice counter that cannot
be reset. The counter must increment for each generated invoice or associated note and
the Compliant Solution must record the value of this counter in each invoice or associated
note in the field indicated in Annex (2). This Counter is used to ensure that invoices cannot
be deleted from the end of the invoice sequence without detection.

D. Integration requirements:
1. The approved formats for all Electronic Invoices and Electronic Notes for Integration
shall be XML format or PDF/A-3 format (with embedded XML) as referred to in this
Resolution.
2. The Compliant Solution must be able to connect to an internet connection and
integrate with external systems by using Application Programming Interface (API).

E. Prohibited functions
1. The Compliant Solution used in generating Electronic Invoices and Electronic
Notes shall not have the prohibited functionalities as specified in Annex (1) of this
Resolution.

2. The Compliant Solution must not generate more than one sequence of Electronic
Invoices and Electronic Notes issued through each of the units within the E -Invoice
Generation Solution used. For the purposes of this Resolution, a Unit is the key component
of the E-Invoice Generation Solution that generates the tamper-proofing features of the
sequence of Electronic Invoices by inserting a Hash on the Electronic Invoice, in addition
to including the Hash of the previous Electronic Invoice or Electronic Note in a sequence
of Electronic Invoices and Electronic Notes, generates the Cryptographic Stamp for
Simplified Tax Invoices and their associated Electronic Notes, and contains an identifier
for each Cryptographic Stamp as specified in Annexes (1) and (2) of this Resolution.

Fourth: Requirements and mechanisms for verifying the conformity of E -

Invoice Generation Solutions, Issuance of Cryptographic Stamps, and
Cryptographic Stamp Identifiers.

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The Authority shall determine the special mechanism for verifying the conformity of E -Invoice Generation
Solutions to the specifications and requirements referred to in Clause (Third) of this Resolution, it shall
also determine the requirements and mechanisms for issuing Cryptographic Stamps referred to in
Clauses (Second) and (Third) of this Resolution, in addition to determining the Cryptographic Stamp
Identifiers which is issued as a result of registering the units used for generating Simplified Tax Invoices
and their associated Electronic Notes with the Authority, which are referred to in Clause (Third), sub-
clause (2/c/4) of this Resolution.

Fifth: Keeping of records, Electronic Invoices, Electronic Notes and its

associated data

Persons subject to the E-Invoicing Regulation must keep records, Electronic Invoices, Electronic Notes
and associated data as per the record-keeping requirements set forth under Article (66) of the VAT
Implementing Regulation and must provide the Authority with all records, Electronic Invoices, Electronic
Notes or data upon its request for the purpose of verifying the validity of Electronic Invoices and
Electronic Notes, and verify their compliance with the provisions of the Agreement, VAT law and its
Implementing Regulation and the E-Invoicing Regulation.

Sixth: Integration

1. Persons subject to the E-Invoicing Regulation must integrate their systems with the
Authority’s systems by using an Application Programming Interface “API” starting from June 1st, 2022 and
in accordance with the timelines, targeted groups, and implementation phases of Integration with the
Authority’s systems.

2. In addition to Integration requirements specified in Clause (Third), Sub-Clause (2/D),

additional details related to Integration and its implementation phases shall be determined through a
subsequent resolution based on the powers set forth in Article (6), Paragraph (b) of the E -Invoicing
Regulation.

Seventh: Obligations of the Persons Subject to the E-Invoicing Regulation

Taking into consideration all the obligations set forth under the Agreement, VAT law and its Implementing
Regulation, all persons subject to the E-Invoicing Regulation as specified in Article (3) thereof must
adhere to the controls and obligations stipulated in such regulation and this Resolution, and in particular,
adhere to the following:

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 1. Generate all tax invoices and notes that must be issued within the timelines specified in the VAT
law, in an electronic form starting from the day following the expiration date of the grace period
specified in Article (7), paragraph (B) of the E-Invoicing Regulation.
2. Comply with all the provisions set forth under the E-Invoicing Regulation in addition to the controls,
requirements, technical specification and procedural rules specified in this Resolution and Annexes
(1) and (2) thereof, and any subsequent resolutions for E-Invoicing.
3. Adhere to the specified timelines for compliance with the specifications and requirements of
Electronic Invoices as specified in this Resolution and Annexes (1) and (2) thereof.
4. Adhere to the record keeping requirements of Electronic Invoices, Electronic Notes and its
associated data referred to in Clause (Fifth) of this Resolution, and any other requirements as per
the applicable laws and regulations.
5. Notify the Authority through the means specified by the Authority of any incidents, technical error
or emergency matters which hinder the generation of Electronic Invoices or Electronic Notes. The
Authority may determine the procedures which should be taken after the validation of such incident,
technical error or emergency matter as per its policies. Persons subject to the E -Invoicing
Regulation must notify the Authority in the event of the disappearance of such incident, technical
error or emergency matter.
6. Not to use any E-Invoice Generation Solution which is not compliant with the specifications and
requirements referred to in Clause (Third), and in accordance with the timelines and controls
specified in this Resolution and Annexes (1) and (2) thereof.
7. Register the units used for generating Simplified Tax Invoices and their associated Electronic Notes
in accordance with the mechanisms and controls referred to in this Resolution and any subsequent
resolutions.
8. Preserve the Cryptographic Stamp Identifiers and its associated components in a safe way, and
protect them from copying or illegal use, and not use them for purposes other than those which
they are intended for.
9. Integrate with the Authority’s systems starting from the date specified in this Resolution and any
subsequent resolution in this regard.

Eighth: Closing Provisions

1. The Authority may authorize one or more entities to perform the verification procedures for the E -
Invoice Generation Solution in order to ensure its conformity to the specifications and
requirements as per Clause (Third), and verify the fulfillment of the requirements and
mechanisms for issuing Cryptographic Stamps referred to in Clauses (Second), (Third), and
(Fourth) of this Resolution. Such entity shall verify the conformity of each E-Invoice Generation
Solution to the specifications and requirements specified in this Resolution and Annexes (1) and
(2) thereof.
2. Penalties and fines set forth under the VAT Law shall be applied on persons violating the E -
Invoicing Regulation, according to the violation’s classifications specified in the relevant Board of
Directors’ resolutions.

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 Ninth: Enforcement and Obligation

1. Persons subject to the E-Invoicing Regulation shall comply with the specifications and
requirements set forth in this Resolution starting from the day following the expiration date of the
grace period as per Article (7), paragraph (b) of the E-Invoicing Regulation, taking into
consideration the specified timelines for the implementation and compliance with each of the
specifications and requirements as specified in Annexes (1) and (2) of this Resolution.

2. This Resolution shall come into force and take effect as of the date of its publication in the Official
Gazette

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 Annexes
Annexures (1) and (2) below are concerned with specifying the details of the functional and technical requirements and specifications necessary to implement
the rules and regulations of the electronic invoicing resolution and the relevant decisions, which will be implemented in two main stages:

● The first stage: Generation of Electronic Invoices and Electronic Notes, including provisions related to its processing, and record keeping, effective 4th
December 2021.
● The second stage: Integration phase, transmission of Electronic Invoices and Electronic Notes, and sharing them with the Auth ority, which shall be
implemented through phases starting from 1st June 2022.

Annex (1)
Technical Requirements of E-invoice Generation Solutions
This annex contains the following requirements details and shall be reviewed and updated periodically by GAZT.

(1) E-invoice requirements covering types of invoices, invoice formats and invoice structure.
(2) Security and stamps requirements covering cryptographic stamping, hashing, etc.
(3) Data and connectivity requirements of the e-invoice generation solutions
(4) Prohibited capabilities and functions.

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 Technical Functionalities mandated by 4 th December 2021

Requirements Description

Types of Invoices and Notes Ability to generate the main types of e-invoices and notes:
- Tax Invoice and associated Credit/Debit Note
- Simplified Tax Invoice and associated Credit/Debit Note

Invoice and Credit/Debit Note - No required format as long as the required data are present in the invoices and notes.
Format

Invoice and Credit/Debit Note - E-invoices and associated notes must contain all the mandated fields by GAZT as specified in Annex 2 as per the enforcement
Structure timelines.
- E-invoices and associated notes must comply with the business rules assigned to the conditional fields, and comply with the
field content validations (allowable values)
- E-invoices and associated notes should be time-stamped

Data Processing & Security - Enable taxpayer to export e-invoices and associated notes to offline local archival
- E-invoice generation solution unit locks or tamper evidence mechanisms (Simplified Tax Invoices only and their associated
notes)

Data Storage - Ability to export generated invoices and associated notes into an external archival system

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QR Code For Simplified Electronic Invoices and associated Notes, it is mandatory to generate and print QR code that must contain:

ID Field

1 Seller’s name

2 VAT registration number of the seller

3 Time stamp of the invoice or note (date and time)

4 Invoice or note total (with VAT)

5 VAT total

Additional Technical Functionalities mandated by 1 st June 2022

Additional Requirements Description

Invoice and Credit/Debit Note - XML (mandated for invoice and note generation and transmission) based on GAZT’s specifications and requirements
Format - PDF/A-3 with embedded XML file (optional human readable format for sharing the invoice or the note with the customer)

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Invoice and Credit/Debit Note - E-invoices and associated Notes must contain all the mandated fields by GAZT as specified in Annex 2 as per the enforcement
Structure timelines.
- E-invoices and associated notes must comply with the business rules assigned to the conditional fields, and comply with the
field content validations (allowable values)
-
Data Processing & Security - Generate a unique ID (UUID) for each e-invoice or associated note
- Tamper-resistant counter that increments for each invoice and note issued

Cryptographic Stamp (Simplified - Each electronic invoicing system that generates Simplified Tax Invoices and its associated Notes must have a unique
Tax Invoices only and its cryptographic stamp identifier that will be used to apply a cryptographic stamp on each Simplified Tax Invoice and its
associated Notes) associated Note
- Each Simplified Tax Invoice and its associated Note must have a cryptographic stamp
- The cryptographic stamp identifier will be issued and managed through the GAZT portal. Taxpayers shall login to the GAZT
portal using their current accounts in order to request and manage cryptographic stamp identifiers for their Electronic Invoi ce
Generation Solutions
- Generation of the Stamping Key associated with the cryptographic stamp identifier
- A new stamping key shall be generated upon Cryptographic Stamp Identifier renewal
- Stamping key should be marked as non-exportable so that it cannot be exported out of the security module
- Disk encryption shall be used for the e-invoice system to protect the stamping key in case of using software to store that key.

Additional Cryptographic - Ability to use standard Secure Hashing Algorithms

Capabilities

UUID The UUID is a 128-bit number, generated by an algorithm chosen to make it unlikely that the same identifier will be generated by
anyone else in the known universe using the same algorithm.

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QR Code - For all types of Electronic Invoices and Electronic Notes, it is mandatory to generate and print QR code that must contain the
following fields:

ID Field

1 Seller’s name

2 VAT registration number of the seller

3 Time stamp of the invoice or note (date and time)

4 Invoice or note total (with VAT)

5 VAT total

6 Hash of XML invoice or note

7 The public key used to generate the Cryptographic stamp

- For Simplified Tax Invoices and their associated notes, this is the public key of the Invoice
Generating Solution
- For Tax Invoices and their associated notes that are integrated with GAZT’s platform, this is the
public key of GAZT’s platform

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 8 Cryptographic stamp
- For Simplified Tax Invoices and their associated notes, the stamp is generated by the Invoice
Generating Solution
- For Tax Invoices and their associated notes that are integrated with GAZT’s platform, the stamp is
generated by GAZT’s platform

Connectivity - Able to establish encrypted and authenticated connection (such as TLS) over the internet
- Protect usability, reliability, integrity and safety of data over communication channels
- Ability to periodically upload e-invoices and their associated notes in batch to external API (Simplified Tax Invoice only and the
associated notes)
- Ability to submit invoices and their associated notes in real-time and receive a response (Electronic Tax Invoice only and the
associated notes)
- In case the solution is offline, e-invoices and any associated notes are queued, and solution remains operational, invoices and
notes are reported after connection re-established

Prohibited Functionalities

1. The functionalities described under this table are not permitted to be enabled in any of the e-invoice generation solutions used for e-invoicing subject
of this resolution.
2. Any E-invoice Generation Solution that is deemed to have enabled any of the below functions will be deemed non- compliant with the e-invoicing
requirements set by GAZT.

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Prohibited Functionalities Description Enforced by 4th December Enforced by 1st June 2022
2021

Uncontrolled access - Anonymous access X

- Ability to operate with default password
- Absence of user session management

Tampering of e-invoices or their - Allow alteration or deletion of generated e-invoices or X

associated notes or logs their associated notes
- Allows for log modification/deletion
- Generated with inaccurate timestamps
- Non-sequential log generation
- Invoice counter reset

Multiple invoice sequences - Allow ability to generate more than one invoice X
sequence at any given time

Export of stamping keys - Provide an option to export cryptographic stamp X

stamping key

Time change - Allow software time changes X

- Allow modification of timestamp value during invoice or
note issuing

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 In addition to all the technical requirements mentioned above, additional details, requirements, and specifications relevant to the information
above in the “Electronic Invoice Security Implementation Standards” must be abided by. This file is an essential part of this annexure and is
applied alongside the annex and the resolution.

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 Annex (2) E- Invoices Fields
This annex shall contain the list of fields that are required to be present on electronic invoices to be enforced in accordance with the timelines specified
for each field. The timelines are as follows and are indicated individually for each field:

1. 4th of December 2021

2. 1st of June 2022

As part of the implementation of the Resolution, the below invoice fields included within each e-invoice type are represented by 3 levels of obligation
as defined under the column “Obligation”:

1. Mandatory: A field that must be included in the e-invoice and its associated note with its details at all times
2. Conditional: A field that must be included in the e-invoice and its associated note if it satisfies certain conditions, and can be excluded if the
conditions are not present
3. Optional: A field that is not obligatory to be included within the e-invoice and its associated note , but needs to be available to be filled by the
taxpayer in the Invoice Generating Solution

The Implementation of the resolution also includes requirements of visibility of the specific field on the invoice or note in human readable form such as
the PDF or the printed invoice or note:

1. Required: A field that must be present on the invoice or note printout by the corresponding enforcement date of the field
2. Not Required: A field that is not mandatory to be presented on the printed version of the invoice or note, and is up to the d iscretion of the
taxpayer to be included within the printout

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A Tax Invoice shall contain the following specifications:

Enforced by Enforced by
4th 1st June
# Field Validation Visibility on Invoice Obligation
December 2022
2021

1 Type of Invoice

1.1 Invoice Type Description Enumerated value Document title is Mandatory X

Tax Invoice as per article 53(5) of VAT Implementing Tax Invoice
Regulation

1.2 Special billing agreement flags (not mutually The self-billing option is only Required Conditional X
exclusive) allowed where both parties
are VAT registered and it is
● Self-billed Invoice not allowed in Simplified Tax
● Third party billed invoice on behalf of the Invoices.
supplier

1.3 Special transaction type flags (not mutually exclusive) If any of the conditions are Required Conditional X
present
● Nominal Supply

● Export
● Summary

2 Invoice Identifiers

2.1 Invoice Reference Number (IRN): A unique, sequential N/A Required Mandatory X
note number, issued by taxpayer, as per Article
53(5)(b) of the VAT Implementing Regulation.

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 2.2 Universally Unique Invoice Identifier in UUID format. N/A Not Required Mandatory X
UUID is A 128-bit number, generated by an algorithm
chosen to make it unlikely that the same identifier will
be generated by anyone else.

2.3 Previous invoice/note hash. N/A Not required Mandatory X

A hash is a digital fingerprint of a document obtained
using a standardized hashing algorithm to prevent
modifying or tampering with the original data.

2.4 QR Code. This field needs to be present in the pdf QR Code should contain the Required Mandatory X
format, to validate the printed invoice. fields as mentioned in Annex
(1)

2.5 Invoice tamper-resistant counter value from Invoice N/A Not required Mandatory X
Generation Solution unit

3 Date

3.1 Invoice issue date as per Article 53(5)(a) of the VAT The format needs to be YYYY- Required Mandatory X
Implementing Regulation MM-DD

3.2 Supply date. The supply date needs to be present, if it The format needs to be YYYY- Required Conditional X
is different from the invoice issue date, as per Article MM-DD
53(5)(g) of the VAT Implementing Regulation

4 Seller Identification

4.1 Name as per Article 53(5)(e) of the VAT Implementing N/A Required Mandatory X
Regulation

4.2 Address as per Article 53(5)(e) of the VAT N/A Required Mandatory X
Implementing Regulation. The seller’s address must be
in Saudi Arabia.

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 4.3 VAT registration numbers as per Article 53(5)(c) of the If a group VAT (field 4.4) was Required Conditional X
VAT Implementing Regulation entered, this field will be
optional.

4.4 Group VAT registration number If group VAT exists, then this Required Conditional X
field should be filled out.

4.5 Additional seller IDs. one of the following IDs must be N/A Required Mandatory X
entered: Commercial Registration (CR) / MOMRA
License / MLSD License / SAGIA License / Other ID of
the seller.
It consists of:

1. Type of ID
2. ID Number
Note: If the CR is chosen and in case of multiple
commercial registrations, the seller should fill the
commercial registration of the branch in respect of
which the Tax Invoice is being issued.

5 Buyer Identification

5.1 Name, as per Article 53(5)(e) of the VAT Implementing N/A Required Mandatory X
Regulation

5.2 Address as per Article 53(5)(e) of the VAT N/A Required Mandatory X
Implementing Regulation

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

20
 5.3 VAT registration number (if applicable) as per Article Not mandatory for export Required Conditional X
53(5)(c) of the VAT Implementing Regulation invoices. If a group VAT was
entered, this field will be
optional. Not mandatory if
sale is to a Non-Taxable Legal
Person

5.4 Group VAT registration number Not mandatory for export Required Conditional X
invoices. If group VAT exists,
then this field should be filled
out. Not mandatory if sale is
to a Non-Taxable Legal
Person

5.5 Additional buyer ID. One of the following IDs has to be Not mandatory for export Required Conditional X
provided: National ID / Tax Identification Number invoices . Not mandatory if
(TIN) / Iqama Number / Passport ID / 700 number / CR sale is to a Non-Taxable Legal
/ MOMRA License / MLSD License / SAGIA License / Person except in cases of
GCC ID of the buyer. private education and health
services, where the national
It consists of: ID is needed.
1. Type of ID

2. ID Number
In case the buyer is a Non-Taxable Legal Person, only
their national ID is mandatory for transactions for
private education and private healthcare.

6 Order Reference

6.1 Purchase order N/A Not required Optional X

6.2 Contract number N/A Not required Optional X

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

21
 7 Line Items

7.1 Product or Service Description as per Article 53(5)(f) of N/A Required Mandatory X
the VAT Implementing Regulation

7.2 Product or Service Code N/A Not required Optional X

7.3 Unit Price as per Article 53(5)(h) of the VAT N/A Required Mandatory X
Implementing Regulation

7.4 Quantity as per Article 53(5)(f) of the VAT N/A Required Mandatory X
Implementing Regulation

7.5 Discount or rebate percentage, if discount is provided To be filled if the discount is Not Required Conditional X
at line item level provided at line item levels
(product or service)

7.6 Discount or rebate amount, if discount is provided at To be filled if the discount is Required Conditional X
line item level as per Article 53(5)(h) of the VAT provided at line item levels
Implementing Regulation (product or service)

7.7 Subtotal (exclusive of VAT) N/A Required Mandatory X

7.8 VAT rate as per Article 53(5)(i) of the VAT It is mandatory if the product Required Conditional X
Implementing Regulation / service is not Out Of Scope
or Exempt from VAT.

7.9 Tax Code for VAT N/A Not required Mandatory X

7.10 VAT amount as per Article 53(5)(j) of the VAT N/A Required Mandatory X
Implementing Regulation

7.11 Subtotal (inclusive of VAT) N/A Required Mandatory X

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

22
 8 Total Amounts

8.1 Discount or rebate percentage, if discount is provided To be filled if discount is Not required Conditional X
at invoice level provided at invoice level

8.2 Discount or rebate amount, if discount is provided at To be filled if discount is Required Conditional X
invoice level as per Article 53(5)(h) of the VAT provided at invoicelevel
Implementing Regulation

8.3 Invoice Taxable Amount as per Article 53(5)(h) of the N/A Required Mandatory X
VAT Implementing Regulation

8.4 VAT Total as per Article 53(5)(j) of the VAT VAT Total must be in SAR Required Mandatory X
Implementing Regulation

8.5 Invoice Gross Total (inclusive of VAT) N/A Required Mandatory X

8.6 Payable Rounding Amount: The amount to be added to N/A Not required Mandatory X
the invoice total to round the amount to be paid. Must
be rounded to maximum 2 decimals.

9 Payment Terms

9.1 Payment Method, to specify if mode of payment is N/A Not required X

cash, credit/debit cards, bank transfer, credit, and/or
Mandatory
others.

9.2 Payment Terms, if mode of payment is by credit. N/A Not required Optional X

9.3 Supplier’s Bank Account details, if mode of payment is To be filled if Payment Not required Conditional X
by credit. Method is credit

10 Notes

10.1 Notes, to enter any information not captured in invoice N/A Not required Optional X
fields

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

23
 11 Special Tax Treatment

11.1 Where Tax is not charged at the standard rate, this Narration to be entered if Required Conditional X
field should have a narration “Tax treatment applied to Tax is not charged at basic
the supply” as per Article 53(5)(k) of the VAT rate
Implementing Regulation

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

24
A Simplified Tax Invoice shall contain the following specifications:

Visibility on Invoice Enforced by Enforced by

(such as PDF , 4th 1st June
# Field Validation Obligation
printout, any other December 2022
form) 2021

1 Type of Invoice

1.1 Invoice Type Description Enumerated value Document title is Mandatory X

Simplified Tax Invoice
Simplified Tax Invoice as per article 53(8) of VAT
Implementing Regulation

1.2 Special billing arrangement flags (not mutually exclusive) N/A Required Conditional X
● Third party billed invoice

1.3 Special transaction type flags (not mutually exclusive) N/A Required Conditional X

● Nominal Supply
● Summary

2 Invoice Identifiers

2.1 Invoice Reference Number (IRN): A unique, sequential note N/A Required Mandatory X
number, issued by taxpayer, as per Article 53(5)(b) of the VAT
Implementing Regulation.

2.2 Universally Unique Invoice Identifier in UUID format. N/A Not Required Mandatory X

UUID is A 128-bit number, generated by an algorithm chosen

to make it unlikely that the same identifier will be generated
by anyone else.

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

25
2.3 Previous invoice/note hash. N/A Not required Mandatory X
A hash is a digital fingerprint of a document obtained using a
standardized hashing algorithm to prevent modifying or
tampering with the original data.

2.4 QR Code. This field needs to be present in the pdf or printed QR Code should contain the Required Mandatory X
format, to validate the printed invoice. fields as mentioned in Annex
(1)

2.5 Invoice tamper-resistant counter value from Invoice N/A Not Required Mandatory X
Generation Solution

3 Date

3.1 Invoice/ issue date as per Article 53(8)(a) of the VAT The date format should be Required Mandatory X
Implementing Regulation YYYY-MM-DD

4 Seller Identification

4.1 Name as per Article 53(8)(b) of the VAT Implementing N/A Required Mandatory X
Regulation

4.2 Address as per Article 53(8)(b) of the VAT Implementing N/A Required Mandatory X
Regulation. The seller’s address must be in Saudi Arabia to
issue a tax invoice.

4.3 VAT registration number as per Article 53(8)(b) of the VAT If a group VAT was entered, Required Conditional X
Implementing Regulation this field will be optional.

4.4 Group VAT registration number, where applicable. If a Group VAT exists, then Required Conditional X
this field should be filled out.

4.5 Additional seller ID. one of the following ID’s must be N/A Not required Mandatory X
entered: Commercial Registration (CR) / MOMRA License /
MLSD License/ SAGIA License / Other ID of the seller.

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

26
 It consists of:
1. Type of ID

2. ID Number
Note: In case of multiple commercial registrations, the seller
should fill the commercial registration of the branch in
respect of which the Tax Invoice is being issued.

5 Buyer Identification

5.1 Name Name is mandatory to be Required Conditional X

filled for private education
and private healthcare to
citizens

5.2 Address N/A Not required Optional X

5.3 Additional buyer ID. National ID is mandatory to Required Conditional X

be filled for private
This field should contain the National ID only for invoices
education and private
pertaining to private education and private healthcare to healthcare to citizens
citizens

6 Line Items

6.1 Product or Service Description as per Article 53(8)(c) of the N/A Required Mandatory X
VAT Implementing Regulation

6.2 Product or Service Code N/A Not required Optional X

6.3 Unit Price N/A Required Mandatory X

6.4 Quantity N/A Required Mandatory X

6.5 Discount or rebate percentage N/A Not required Optional X

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

27
 6.6 Discount or rebate amount N/A Not required Optional X

6.7 Subtotal (exclusive of VAT) N/A Required X

Mandatory

6.8 VAT rate N/A Not required Optional X

6.9 Tax Code for VAT N/A Not required Mandatory X

6.10 VAT amount as per Article 53(8)(e) of the VAT Implementing N/A Not required Optional X
Regulation

6.11 Subtotal (inclusive of VAT) as per Article 53(8)(d) of the VAT N/A Not required Mandatory X
Implementing Regulation

7 Total Amounts

7.1 Discount or rebate percentage, if discount is provided at To be filled if discount is Not required Optional X
invoice level provided at summary level

7.2 Discount or rebate amount, if discount is provided at invoice To be filled if discount is Not required Conditional X
level provided at summary level

7.3 Invoice Net Total (exclusive of VAT) N/A Required X

Mandatory

7.4 VAT Total as per Article 53(8)(e) of the VAT Implementing Either VAT total or Gross Required Conditional X
Regulation Total or both to be entered

7.5 Invoice Gross Total (inclusive of VAT) as per Article 53(8)(d) of If VAT total is not entered, Required Conditional X
the VAT Implementing Regulation Gross Total to be entered
If VAT total is not entered, Gross Total to be entered Statement - "Amount
includes VAT"
Statement - "Amount includes VAT"

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

28
7.6 Payable Rounding Amount: The amount to be added to the N/A Not required Optional X
invoice total to round the amount to be paid. Must be
rounded to maximum 2 decimals.

8 Payment Terms

8.1 Payment Method. N/A Not required Optional X

For Simplified Tax Invoices, this field should specify if the
mode of payment is cash, credit/debit cards, bank transfer or
others.

8.2 Payment Terms, if mode of payment is credit for B2B and B2G N/A Not required Optional X
transactions

8.3 Supplier’s Bank Account details, if mode of payment is credit N/A Not required Optional X
for B2B and B2G transactions

9 Notes

9.1 Notes, to enter any information not captured in invoice N/A Not required Optional X
fields

10 Cryptographic Stamp Cryptographic Stamp must Not required Mandatory X

match the E-Invoice content
and the device
Cryptographic Stamp
Identifier

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

29
 Tax Invoice Credit/Debit Notes shall contain the following specifications:

(1) The fields for credit / debit note should correspond exactly to the type of invoice for which the credit / debit note is issued, as specified by Article (54)
of VAT regulations

Enforced Enforced by
Visibility on PDF or by 4th 1st June
# Field Validation Obligation
printout December 2022
2021

1 Type of Invoice (No change to 1.3 and 1.4)

1.1 Invoice Type Description Enumerated value Document title is Mandatory X

Tax Invoice as per article 53(5) of VAT Implementing Tax Invoice
Regulation

1.2 Type of note (Credit or Debit) Credit Note / Debit Note Required Mandatory X

2 Invoice Identifiers (No change to 2.1 - 2.5)

3 Date

3.1 Note issue date as per Article 54(3) of the VAT Implementing The date format should be Required Mandatory X
Regulation YYYY-MM-DD

3.2 Original Supply date pertaining to the original invoice The date format should be Required X
YYYY-MM-DD Conditional

4 Seller Identification (No change to 4.1 - 4.5)

5 Buyer Identification (No change to 5.1 - 5.5)

6 Order Reference (No change to 6.1 and 6.2)

7 Line Items (No change to 7.1 - 7.9)

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

30
 8 Total Amounts (No change to 8.1 - 8.6)

9 Payment Terms (No change to 9.1 - 9.3)

10 Notes (No change)

11 Special Tax Treatment (No change)

12 Reference

12.1 The sequential number of the original invoice(s) that the N/A Required Mandatory X
credit/debit note is related to, as per Article 54(3) of the
VAT Implementing Regulation

12.2 Reason for issuance of credit / debit note from the following N/A Not Required Mandatory X
reasons:
1. Cancellation or suspension of the supplies after its
occurrence either wholly or partially
2. In case of essential change or amendment in the
supply, which leads to the change of the VAT due;
3. Amendment of the supply value which is pre-
agreed upon between the supplier and consumer;
4. In case of goods or services refund.

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

31
 A Simplified Tax Invoice Credit/Debit Note shall contain the following specifications:

Enforced Enforced by
Visibility on PDF or by 4th 1st June
# Field Validation Obligation
printout December 2022
2021

1 Type of Invoice (No change to 1.3 and 1.4)

1.1 Type of invoice for which the credit / debit note is issued Enumerated value Document title is Mandatory X
which will be the Simplified Tax Invoice as per article 53(8) of Simplified Tax Invoice
VAT Implementing Regulation

1.2 Type of note (Credit or Debit) Credit Note / Debit Note Yes Mandatory X

2 Invoice Identifiers (No change to 2.1 - 2.5)

3 Date

3.1 Note issue date as per Article 54(3) of the VAT Implementing The date format should be Required Mandatory X
Regulation YYYY-MM-DD

3.2 Original Supply date pertaining to the original invoice The date format should be Required Optional X
YYYY-MM-DD

4 Seller Identification (No change to 4.1 - 4.5)

5 Buyer Identification (No change to 5.1 - 5.3)

6 Line Items (No change from 6.1 - 6.11)

Total Amounts (No change from 7.1 - 7.6)

7

Payment Terms (No change to 8.1 - 8.3)

8

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

32
 9 Notes (No changes)

10 Cryptographic Stamp (No changes)

11 Reference

11.1 The sequential number of the original invoice(s) that the N/A Required Mandatory X
note is related to, as per Article 54(3) of the VAT
Implementing Regulation

11.2 Reason for issuance of credit / debit note from the following N/A Required Mandatory X
reasons:

1. Cancellation or suspension of the supplies after its

occurrence either wholly or partially
2. In case of essential change or amendment in the
supply, which leads to the change of the VAT due;
3. Amendment of the supply value which is pre-agreed
upon between the supplier and consumer;
4. In case of goods or services refund.

In addition to all the requirements mentioned above, all detailed technical and functional requirements, business rules, and
specifications for each of the previous fields listed in the files “Electronic XML Implementation Standards” and “Electronic Invoice
Data Dictionary” must be abided by. These files are an essential part of this annexure and are applied alongside the annex and the
resolution.

Disclaimer: The Arabic language is the official version of the resolution and this version is unofficial translation of the official Arabic version and in case of

any discrepancy between both versions the Arabic version prevails

33