What must a Saudi tax invoice carry?
ZATCA defines the fields of a tax invoice precisely. The standard invoice and the simplified tax invoice share the core, while their seals differ: the standard one carries ZATCA's clearance stamp and full buyer data, the simplified one carries a verifiable QR code. This guide reviews both documents, and the notes that stand alongside them.
The standard template: the business tax invoice
A standard tax invoice moves from a VAT-registered seller to a VAT-registered buyer. Structurally it includes: the seller's and buyer's names as registered, their addresses and their tax numbers, which are the core names ZATCA cares about. Each standard invoice is issued first of all in the clearance system, bearing the Fatoora cryptographic stamp the approval returns. And the unique sequence of each invoice (UUID) and hash chain linking is what makes its issue build the official document.
| Field | Where it appears | Note |
|---|---|---|
| Seller name, address and tax number | Invoice header | Exactly as registered with ZATCA |
| Buyer name and tax number | Buyer section | Errors here block clearance |
| Unique identifier UUID | Document data | Unique to each invoice, never repeated |
| Previous invoice hash | Chain data | Links invoices in issue order |
| Cryptographic stamp CSID | Clearance slip | Issued by Fatoora at clearance |
The simplified template: the household invoice
The simplified tax invoice is the household and consumer document. It contains the seller's details, document value and its economic lines, and carries the QR code its recipient can scan to view an issued and registered document. It is not cleared before issue, but must be reported to ZATCA within 24 hours of being issued. And because it travels a different programmatic path, a firm writing invoices from one system must instantly recognise which family the document belongs to before sending it.
The notes: the two disciplined corrections
Anything that was not met after a standard invoice is cleared or reported is corrected with a credit note (reduction) or a debit note (increase). The note carries the original invoice number and the reason for the change, is cleared or reported the same way, and sits alongside in the document chain. This is why the client's and the buyer's ledgers stay synchronised no matter how complicated the document history becomes.
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Read →Asked often, answered straight.
My client asks to see the agreed specification on the invoice — is that mandatory?+
It is not a required part in itself, but it reduces payment disputes. The mandatory fields ZATCA requires are the binding baseline. Adding the agreed work specification onto the invoice — as our product does from the price book — makes it easier for the client to approve and pay, but these are commercial additions, not ZATCA obligations.
Does the QR code have to carry anything special?+
The QR code is a mandatory structural part of the simplified invoice under ZATCA's regulations. Including it requires no special embedding on the customer's part — it is generated from the invoice's own content so a QR scanner can verify it. Standard business invoices do not need it, because the clearance itself is the verification.
Is a credit or debit note just a new invoice?+
Both are document types. The two note-specific fields in addition to the above are the original invoice number and the reason for the correction. Apart from these two, a note is treated like an invoice for its fields — it is cleared or reported the same way, and links into the invoice chain like any other document.
Which single field gives the most trouble right now?+
The standard tax invoice leads to more disputes if the client's tax number is incorrect. Buyer numbers are the foundation the invoice clearance stands on — if the client's tax number is not correctly identified, the document will fail to clear. Record the tax numbers of recurring business clients in their business file, and compare every number on a new document to the business name.