Controls, Requirements, Technical Specifications and Procedural Rules for

Implementing the Provisions of the E-Invoicing Regulation based on the

decision of His Excellency the Governor – Decision No. (62738) dated
23/11/1443 H

First: Scope of the application

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

A. The Generation of Electronic Invoices and Electronic Notes Phase, including

provisions related to its processing, and record keeping of Electronic Invoices and
Electronic Notes, which is applied to all Persons subject to the E-Invoicing Regulation
effective 4th of December 2021.
B. The Integration Phase on the transmission of Electronic Invoices and Electronic
Notes, and sharing them with the Authority, which shall be applied to all Persons subject
to the E-Invoicing Regulation in phases starting from 1st of January 2023, and according to
the timelines to be determined pursuant to Clause (Sixth) of this Resolution.
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, the timelines for
implementing the requirements and details specified in Annexes (1) and (2) thereof, the Integration
implementation phases as determined by the Authority and in the format referred to in Clause
(Second) are the tax invoices that are considered for exercising the right of deduction referred to
in Article (48), paragraph (1) of the Unified VAT Agreement in relation to transactions subject to
Article (3) of E-Invoicing Regulation. In order to claim Input Tax Deduction, the electronic invoices
and notes should be Cleared by or Reported to the Authority as per the Integration Phase
requirements within this resolution starting from the date announced by the Authority in a
subsequent 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 taxable 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 Unified VAT Agreement, VAT Law and the VAT
Implementing Regulation;
D. Nominal supplies by the taxable person in accordance with the Unified VAT Agreement, VAT Law
and VAT Implementing Regulation;
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the official Arabic version and in case of any discrepancy between both versions the Arabic version prevails

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 E. Any payments related to supply of goods or services and received by the taxable person 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 the VAT Implementing Regulation.

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

A. Supplies fully exempted from VAT.

B. Any payments related to supplies fully exempted from VAT and received by a taxable
person before such supply.
C. Supplies subject to VAT according to the Reverse Charge Mechanism.
D. Import of goods to the Kingdom.

Second: Requirements and details for Generation of 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, whether they represent a Tax Invoice or a Simplified Tax Invoice, and their
associated Electronic Notes, 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, whether they represent Tax Invoice or Simplified Tax Invoice, and their
associated Electronic Notes, 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, for the purposes of implementing this Resolution, means an electronic
stamp which is created via cryptographic algorithms to ensure authenticity of origin and integrity of
content of the data of the 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. The Cryptographic Stamp must be generated
as follows:

A. With regards to Tax Invoices and their associated Notes which are generated
electronically, the Authority shall - starting from the date which will be determined to

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

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 oblige the persons subject to E-Invoicing Regulation to integrate with the Authority’s
systems - clear such Electronic Tax Invoices and their associated Electronic Notes in
accordance with the mechanism determined by The Authority. The Authority has the
power to revise, amend such mechanisms as well as ensure the adherence of the
persons subject to E-Invoicing Regulation to it. Clearance means that the Authority
shall verify that the Electronic Tax Invoices and their associated Electronic Notes
transmitted to it by the persons subject to E-Invoicing Regulation fulfil the controls and
details specified in this Resolution and Annexes (1) and (2) thereof. The Authority shall
insert the Cryptographic Stamp only on the Invoices and Notes which fulfil the aforesaid
controls and details as well as notify the issuers of such Invoices and Notes prior to
sharing them with the customers.

B. With regards to Simplified Tax Invoices and their associated Notes which are
generated electronically, such Simplified Tax Invoices and their associated Electronic
Notes must be reported to the Authority within a period which must not exceed (24)
hours from its generation - in accordance with the mechanism determined by the
authority – starting from the date which will be determined by the Authority to oblige
the persons subject to E-Invoicing Regulation to integrate with the Authority’s systems.
The Authority has the power to revise, amend such mechanisms as well as ensure the
adherence of the persons subject to E-Invoicing Regulation to it. Reporting is the
process of sharing of the Simplified Tax Invoices and their associated Notes which are
generated electronically- which include the Cryptographic Stamp as specified in
Clause (Fourth) of this Resolution- with the Authority by the persons subject to E-
Invoicing Regulation.

4. All Electronic Notes must satisfy all the requirements specified in Article (54) of the VAT
Implementing Regulation, in addition to all requirements and details set forth under this Clause.

Third: The specifications and Requirements of E-Invoice Solutions for

Electronic Invoices and Electronic Notes
1. The E-Invoice 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 Solution shall be considered as
compliant after verifying its conformity to all specifications and requirements by the Authority, or a
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 in paragraph (1) of this Clause, the Compliant
Solution must fulfill the following requirements:

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

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 A. Electronic Invoices and Electronic Notes’ formats and its sharing
mechanism with customers

1. The Compliant E-Invoice 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
Notes that has been electronically generated with customers.
3. Persons subject to E-Invoicing Regulation must present to their customers a printed
copy of the Simplified Tax Invoice or its associated Notes that has been generated
electronically, such Simplified Tax Invoice or its associated Notes- upon the agreement
between the transaction parties-may also be shared with customers in its electronic format
or any other human readable format with customers.

B. Electronic Invoices and Electronic Notes’ Content

The Compliant E-Invoice 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 taxable supplies and set forth under Clause (First) of this
Resolution.

C. Data and Information Security Requirements:

1. The Compliant E-Invoice 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-Invoice solution to the
specifications and requirements in accordance with the verification mechanism set forth under
Clause (Fourth) of this Resolution.
2. The Compliant E-Invoice solution must be able to protect the generated Electronic Invoices
and Electronic Notes from alteration or 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 the format as specified in Annexes (1) and (2) of this Resolution without
the need for internet connection and in accordance with the specifications, requirements and
timelines specified in Annex (1) of this Resolution.
3. The Compliant E-Invoice solution must be able to generate a Universally Unique Identifier
(UUID) in addition to the Electronic 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 generated by such E-Invoice Generation
Solution, as per the requirements and timelines specified in Annexes (1) and (2) of this
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

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 4. The Compliant E-Invoice 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 E-Invoice 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 Electronic Invoice is then embedded in the next Electronic
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.
6. The Compliant E-Invoice 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 E-Invoice solution must have a tamper-resistant Electronic Invoice counter
that cannot be reset or reformatted. The counter must increment for each generated Electronic
Invoice or associated note and the Compliant Solution must record the value of this counter
in each Electronic Invoice or associated Notes in the field indicated in Annex (2).

D. Integration requirements:
1. The approved formats for all Electronic Invoices and Electronic Notes for Integration
shall be XML format as referred to in this Resolution.
2. The Compliant E-Invoice solution must be able to connect to an internet connection
and integrate with external systems by using Application Programming Interface (API)
specified by the Authority and published on its website.

E. Prohibited functions
1. The Compliant E-Invoice solution shall not have the prohibited functionalities as
specified in Annex (1) of this Resolution.
2. The Compliant E-Invoice solution must not be able to generate more than one
sequence of Electronic Invoices and Electronic Notes issued through each of the units
within the E-Invoice Solution used. For the purposes of this Resolution, a Unit is the key
component of the E-Invoice Solution that generates the tamper-proofing features of the
sequence of Electronic Invoices by inserting a Hash on the Electronic Invoice or Electronic
Note, 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 a

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

The Authority shall determine the special mechanism for verifying the conformity of E-Invoice 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 requirements of 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 their associated data in a way that is compliant with the format and timelines specified in Annexes (1)
and (2) of this Resolution and in accordance with the record-keeping requirements set forth under Article
(66) of the VAT Implementing Regulation, Persons subject to the E-Invoicing Regulation are obliged to
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 Unified VAT Agreement, VAT Law, the VAT Implementing Regulation and the E-
Invoicing Regulation.

Sixth: Integration

The Integration phases implementation, transmission of Electronic Invoices and Electronic Notes, and
sharing them with the Authority, shall be implemented through phases starting from 1st of January 2023,
as follows:

1. The Authority shall determine the targeted groups and phases of Integration for the persons
subject to E-Invoicing Regulation. The Authority shall notify each target group with the
implementation procedures for the integration with its systems at least (6) months prior to the due
date

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

In addition to Integration requirements specified in Clause (Third), Sub-Clause (2/D), additional details
related to Integration and its implementation phases and timelines will be determined through a
subsequent resolution(s) from the Governor 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 Unified VAT Agreement, VAT Law and the
VAT 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:

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 and Electronic Notes as per the details and timelines 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, or
hinder the integration of E-Invoicing. The Authority may determine the procedure 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. Persons Subject to the E-
Invoicing Regulation shall resume generation of Tax Invoices and associated Notes, and any
Invoices or Notes for Transactions conducted during such incidents, technical error or emergency
matters electronically, and integrate them with the Authority according to Integration obligations
promptly as soon as such incident, technical error or emergency matter that prevented the
Generation or Integration of The Electronic Invoices or The Electronic Notes is fixed.
6. Not to use any E-Invoice 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
as part of the E-Invoice solution with the Authority, in accordance with the mechanisms and controls
referred to in this Resolution and any subsequent resolutions.

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 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 the E-Invoice solution of the persons subject to the E-Invoicing Regulation with the
Authority’s systems starting from the date specified in this Resolution and any subsequent
resolution in this regard.
10. Sharing the Electronic invoices and the notices associated thereto with the Authority shall be in
XML format as of the dates specified for the Integration implementation and according to the
timelines specified by the Authority.

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 and this Resolution, according to the violation’s classifications specified in the
relevant Board of Directors’ resolutions.

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
of December 2021.
● The second stage: Integration phase, transmission of Electronic Invoices and Electronic Notes, and sharing them with the Authority for each target
group based on the implementation waves announced by the Authority for the integration with the ZATCA

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

(1) Electronic 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 for Electronic Invoices and Electronic Notes.
(4) Prohibited capabilities and functions.

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

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 Technical Functionalities mandated from 4th 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 the Authority as specified in Annex 2 as per the
Structure enforcement 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 Solution unit locks or tamper evidence mechanisms (Simplified Tax Invoices only and their associated notes).

Data Storage and Archival - Ability to export generated invoices and associated notes into an external archival system to allow the Persons Subject to the
Electronic Invoicing Regulation to comply with Clause Fifth of this Resolution.
- Export of generated electronic Invoices or Notes for archival purposes shall be as files with names consisting of:
- VAT registration number
- Electronic Invoice or Notes issuance date
- Electronic Invoice or Notes issuance time
- Electronic Invoice or Notes reference number (IRN)

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

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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 Electronic Invoice or Credit/Debit Note (date and time)

4 Electronic Invoice or Credit/Debit Note total (with VAT)

5 VAT total

Additional Technical Functionalities mandated from 1st of January 2023 for each target group based on the implementation waves announced by the
Authority for the integration with the ZATCA

Additional Requirements Description

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

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

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

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Data Processing & Security - Generation of a unique ID (UUID) for each Electronic Invoice or associated Note.
- Tamper-resistant counter that increments for each Electronic Invoice and Credit/Debit 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 Authority’s portal. Taxpayers shall login to the
Authority’s portal using their current accounts in order to request and manage cryptographic stamp identifiers for their
Electronic Invoice 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 Solution 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.

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

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

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 3 Time stamp of the Electronic Invoice or Credit/Debit Note (date and time in accordance with ISO 8601 for
example 2022-02-21T12:13:57Z)

4 Electronic Invoice or Credit/Debit note amount (with VAT)

5 VAT amount

6 Hash of XML Electronic Invoice or Credit/Debit Note

7 ECDSA signature of the XML Hash

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

8 ECDSA public key extracted from the signing private key

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

9 For Simplified Tax Invoices and their associated notes, the ECDSA signature of the cryptographic stamp
issued by ZATCA’s technical CA

Connectivity - Able to establish encrypted and authenticated connection (such as TLS) over the internet
- 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)

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

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 - 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 Solutions used for E-Invoicing subject of this
Resolution.
2. Any E-invoice Solution that is deemed to have enabled any of the below functions will be deemed non- compliant with the E-Invoicing requirements
set by the Authority.

Prohibited Functionalities Description Enforced as of 1st of January

th
Enforced on 4 of December 2023 only for each target group
2021 based on the implementation
waves

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
- Electronic Invoice counter reset

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

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Multiple Electronic Invoice - Allow ability to generate more than one Electronic X
sequences Invoice 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 E-Invoice

or Credit/Debit Note issuing

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. Starting from 1st of January 2023 for each target group based on the implementation waves announced by the Authority for the integration
with the ZATCA

As part of the implementation of the Resolution, the below Electronic Invoice fields included within each Electronic 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 Electronic Invoice and its associated Note with its details at all times
2. Conditional: A field that must be included in the Electronic 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 Electronic Invoice and its associated Note , but needs to be available to be filled
by the taxpayer in the E-Invoice Generating Solution

The Implementation of the resolution also includes requirements of visibility of the specific field on the Electronic Invoice or Credit/Debit Note in human
readable form such as the PDF or the printed Electronic Invoice or Credit/Debit Note:

1. Required: A field that must be present on the Electronic Invoice or Credit/Debit 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 Electronic Invoice or Credit/Debit Note, and is up to
the discretion of the taxpayer to be included within the printout

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

16
A Tax Invoice shall contain the following specifications:

Enforced as
of
1st of
January
Visibility on Invoice 2023 only
Enforced on
(such as PDF , for each
4th of
# Field Validation printout, any other Obligation target
December
human readable group
2021
form) based on
the
implement
ation
waves

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 upon the Authority The self-billing option is only Required Conditional X
approval: allowed where both parties
The invoice should be
are VAT registered and it is
● Self-billed Invoice marked as a “Self-
not allowed in Simplified Tax
billed Invoice”
Invoices.

Enumerated value

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

17
 1.3 Special billing agreement flags upon the Authority Not Required Conditional X
approval:

● Third party billed invoice on behalf of the

supplier

1.4 Special transaction type flags (not mutually exclusive) If any of the conditions are Not 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.

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 document (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 human QR Code provided by ZATCA. Required Mandatory X
readable format, to validate the visualized invoice. It should contain the fields as
mentioned in Annex (1)

2.5 Invoice tamper-resistant counter value N/A Not 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

18
 3 Date

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

3.2 Invoice issue time The format needs to be Not Required Mandatory X
HH:mm:ss

3.3 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.

4.3 VAT registration numbers as per Article 53(5)(c) of the Required Mandatory X
VAT Implementing Regulation and in case the seller is
part of a VAT group then the VAT group Registration
number should be entered

4.4 Additional seller IDs. one of the following IDs must be N/A Required Mandatory X
entered:

1. Commercial Registration (CR)

2. MOMRA License
3. MLSD License
4. SAGIA License
5. Other ID of the seller.

It consists of:

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

19
 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. In case multiple
IDs exist then one of the above must be entered
following the sequence specified above

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

5.3 VAT registration number (if applicable) for the buyer Not mandatory for export Required Conditional X
and in case the buyer is part of a VAT group then the invoices.
VAT group Registration number should be entered
Not Mandatory for internal
supplies

5.4 Additional buyer ID if the buyer is not VAT registered. Not mandatory for export Required Conditional X
One of the following IDs has to be provided: invoices.

1. Tax Identification Number (TIN)

2. CR
3. MOMRA License
4. MLSD License
5. 700 Number
6. SAGIA License
7. National ID
8. GCC ID

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
 9. Iqama Number
10. Passport ID of the buyer.

It consists of:

1. Type of ID

2. ID Number

In case multiple IDs exist then one of the above must

be entered following the sequence specified above

6 Order Reference

6.1 Purchase order N/A Not required Optional X

6.2 Contract number N/A Not required Optional X

7 Line Items

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

7.2 Goods 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
(goods or service)

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
 7.6 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 (goods 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 goods Required Conditional X
Implementing Regulation / service is not Out Of Scope
or Exempt from VAT.

7.9 VAT category code 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

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 invoice level
Implementing Regulation

8.3 Invoice Taxable Amount per rate or exemption as per N/A Required Mandatory X
Article 53(5)(h) of the 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

Statement - "Amount includes VAT"

9 Payment Terms

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
 9.1 Payment means, to specify if mode of payment is cash, N/A Not required X
credit/debit cards, bank transfer, credit, and/or others.
Mandatory

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 Optional 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

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

12 Cryptographic Stamp Cryptographic Stamp Not required Mandatory X

provided by ZATCA. It must
match the Electronic Invoice
content

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
A Simplified Tax Invoice shall contain the following specifications:

Enforced as
of
st
1 of
Visibility on Invoice January
Enforced on
(such as PDF , 2023 only
4th of
# Field Validation printout, any other Obligation for each
December
human readable target group
2021
form) based on
the
implementa
tion waves

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 upon the Authority N/A Not Required Conditional X
approval:

● Third party billed invoice

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

● Nominal Supply

● Summary

2 Invoice Identifiers

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
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.

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 human QR Code should contain the Required Mandatory X
readable format, to validate the printed invoice. fields as mentioned in Annex
(1)

2.5 Invoice tamper-resistant counter N/A Not Required Mandatory X

3 Date

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

3.2 Invoice issue time The format needs to be Not Required Mandatory X
HH:mm:ss

3.3 Supply date. The supply date needs to be present, if it is The format needs to be Required Conditional X
different from the invoice issue date, as per Article 53(7)(c YYYY-MM-DD
and d) of the VAT Implementing Regulation

4 Seller Identification

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
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.

4.3 VAT registration number as per Article 53(8)(b) of the VAT Required Mandatory X
Implementing Regulation and in case the seller is part of a
VAT group then the VAT group Registration number should
be entered

4.4 Additional seller ID. one of the following ID’s must be N/A Not required Mandatory X
entered:

1. Commercial Registration (CR)

2. MOMRA License
3. MLSD License
4. SAGIA License
5. Other ID of the seller.

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. In case
multiple IDs exist then one of the above must be entered
following the sequence specified above

5 Buyer Identification

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
5.1 Name Name is mandatory to be Required Conditional X
filled as per the transactions
mentioned in article 53 (7)
and 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
Required only for private education or private healthcare
education and private
supplies to Citizens. This field should contain the National ID
healthcare to citizens
only for invoices pertaining to private education and private
healthcare to citizens

6 Order Reference

6.1 Purchase order N/A Not required Optional X

6.2 Contract number N/A Not required Optional X

7 Line Items

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

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

7.3 Unit Price N/A Required Mandatory X

7.4 Quantity N/A Required Mandatory X

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

7.6 Discount or rebate amount 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
 7.7 Subtotal (exclusive of VAT) N/A Not required X
Mandatory

7.8 VAT rate N/A Not required Optional X

7.9 VAT category code N/A Not required Mandatory X

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

7.11 Subtotal (inclusive of VAT) as per Article 53(8)(d) of the VAT N/A Required Mandatory X
Implementing Regulation with a statement saying “inclusive
of VAT”

8 Total Amounts

8.1 Discount or rebate percentage, if discount is provided at Not required Optional X

invoice level

8.2 Discount or rebate amount, if discount is provided at invoice Not required Conditional X
level

8.3 Invoice Taxable Amount per rate or exemption Required Conditional X

8.4 VAT Total as per Article 53(8)(e) of the VAT Implementing Required Conditional X
Regulation

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

9 Payment Terms

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
9.1 Payment means. 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.

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

9.3 Supplier’s Bank Account details, if mode of payment is credit N/A Not required Optional X

10 Notes

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

11 Special Tax Treatment

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

12 Cryptographic Stamp Cryptographic Stamp must Not required Mandatory X

match the Electronic 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 Electronic Invoice for which the Credit/Debit Note is issued, as specified by
Article (54) of VAT regulations

Visibility on Enforced as of
st
Invoice (such as 1 of January 2023 only
PDF , printout, Enforced on 4th for each target group
# Field Validation Obligation
any other December 2021 based on the
human readable implementation waves
form)

1 Type of Invoice (No change to 1.2 and 1.3)

1.1 Invoice Type Description Enumerated value Document title Mandatory X

representing Credit is
Credit Note or Debit Note as per article 54 of VAT
Note / Debit Note
Implementing Regulation Credit Note or
Debit Note

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 The date format should Required
Mandatory X
Implementing Regulation be YYYY-MM-DD

3.2 Note issue time The format needs to be Not Required

Mandatory X
HH:mm:ss

3.3 Supply date The date format should Required

Conditional X
be YYYY-MM-DD

4 Seller Identification (No change to 4.1 - 4.4)

5 Buyer Identification (No change to 5.1 - 5.4)

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
 6 Order Reference (No change to 6.1 and 6.2)

7 Line Items (No change to 7.1 - 7.11)

8 Total Amounts (No change to 8.1 - 8.5)

9 Payment Terms (No change to 9.1 - 9.3)

10 Notes (No change)

11 Special Tax Treatment (No change)

12 Cryptographic Stamp (No change)

13 Reference

13.1 A reference to the original invoice(s) that the N/A Required Conditional X
credit/debit note is related to

13.2 Reason for issuance of credit / debit note as per N/A Required Mandatory X
the VAT 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

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

Enforced as
of
1st of
Visibility on Invoice January
Enforced
(such as PDF , 2023 only
on 4th of
# Field Validation printout, any other Obligation for each
December
human readable target group
2021
form) based on
the
implementa
tion waves

1 Type of Invoice (No change to 1.2 and 1.3)

1.1 Invoice Type Description Enumerated value Document title is Mandatory X

representing Credit Note or Credit Note or Debit
Credit Note or Debit Note as per article 54 of VAT
Debit Note Note
Implementing Regulation

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 Note issue time The format needs to be Not Required Mandatory X
HH:mm:ss

3.3 Supply date The date format should be Required Optional X

YYYY-MM-DD

4 Seller Identification (No change to 4.1 - 4.4)

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
5 Buyer Identification (No change to 5.1 - 5.4)

6 Order Reference (No change to 6.1 and 6.2)

7 Line Items (No change from 7.1 - 7.11)

Total Amounts (No change from 8.1 - 8.5)

8

Payment Terms (No change to 9.1 - 9.3)

9

10 Notes (No changes)

11 Special Tax Treatment (No changes)

12 Cryptographic Stamp (No changes)

13 Reference

13.1 A reference to the original invoice(s) that the note is related N/A Required Conditional X
to

13.2 Reason for issuance of credit / debit note as per the VAT N/A Required Mandatory X
Implementing Regulation

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