A Saudi e-invoice follows ZATCA's XML Implementation Standard, version 1.2: UBL 2.1 based on EN 16931, with a cryptographic stamp and a QR code. In Phase 2, standard tax invoices are cleared by the FATOORA platform before they reach the buyer, and simplified tax invoices are reported within 24 hours. Phase 2 has applied in waves since 1 January 2023. Klarbon support is planned, not available yet.
What is in a ZATCA e-invoice?
| Property | Value |
|---|---|
| Standard | Electronic Invoice XML Implementation Standard 1.2, 19 May 2023 |
| Syntax | UBL 2.1 |
| Model | based on EN 16931, with Saudi terms numbered KSA |
| Invoice types | tax invoice, simplified tax invoice, and their credit and debit notes |
| Type code | 388 invoice, 383 debit note, 381 credit note, 386 prepayment, with a name subtype starting 01 for tax and 02 for simplified, such as 0100000 |
| Seals | cryptographic stamp (KSA-15) and QR code (KSA-14) |
| Shared with the buyer as | XML, or PDF/A-3 with the XML embedded |
| Platform | FATOORA |
ZATCA publishes the XML Implementation Standard and the data dictionary (ZATCA specifications, XML Implementation Standard), and explains clearance, reporting and the phases in its guideline and roll-out page (Detailed Guideline, roll-out phases).
Clearance or reporting?
| Standard tax invoice | Simplified tax invoice | |
|---|---|---|
| Mostly for | B2B | B2C |
| Process | clearance, before sharing with the buyer | reporting, within 24 hours of issue |
| Cryptographic stamp added by | ZATCA, on clearance | the seller's onboarded solution |
| Submitted as | XML | XML |
What does Klarbon do with ZATCA e-invoices?
Klarbon does not support the ZATCA e-invoice today; opening it is planned, not available yet. Klarbon does not connect to FATOORA, clear or report invoices, or create cryptographic stamps. Klarbon opens supported UBL 2.1 and CII D16B invoices; see the invoice viewer.
Related
Frequently asked questions
What is a ZATCA e-invoice?
An electronic tax invoice or note under the Saudi E-Invoicing Regulation of the Zakat, Tax and Customs Authority (ZATCA). In Phase 2 it is UBL 2.1 XML following the XML Implementation Standard, based on EN 16931 with Saudi fields numbered KSA.
What is the difference between clearance and reporting?
A standard tax invoice, mostly B2B, is sent to the FATOORA platform for clearance before it is shared; ZATCA adds its cryptographic stamp and QR code and returns it. A simplified tax invoice, mostly B2C, is stamped by the seller's solution and reported to FATOORA within 24 hours.
When did e-invoicing start in Saudi Arabia?
Phase 1, Generation, from 4 December 2021, for invoices issued through a compliant electronic solution. Phase 2, Integration, from 1 January 2023 in waves, with ZATCA notifying each taxpayer group at least six months ahead.
Can a PDF be a ZATCA e-invoice?
In Phase 2 an invoice can be shared with the buyer as XML or as PDF/A-3 with the XML embedded, but it must be submitted to FATOORA as XML.
Sources
- ZATCA, e-invoice specifications zatca.gov.sa
- ZATCA, Electronic Invoice XML Implementation Standard, version 1.2, 19 May 2023 (PDF) zatca.gov.sa
- ZATCA, E-Invoicing Detailed Guideline (PDF) zatca.gov.sa
- ZATCA, roll-out phases zatca.gov.sa