> ## Documentation Index > Fetch the complete documentation index at: https://docs.invopop.com/llms.txt > Use this file to discover all available pages before exploring further. # Saudi Arabia > Clear and report e-invoices with ZATCA's FATOORA platform

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| | | | --------- | ---------------------------------------- | | Developer | [Invopop](https://invopop.com) | | Category | Government | | Scope | B2B, B2G, B2C | | Country | [Saudi Arabia](/compliance/saudi-arabia) | | System | FATOORA (ZATCA) | Invopop's **Saudi Arabia app** connects your workspace to **ZATCA**'s **FATOORA** platform as an approved e-invoicing solution (EGS). It onboards parties, clears standard invoices and reports simplified ones. **Key features** * **Clearance** of standard tax invoices (B2B, B2G). * **Reporting** of simplified tax invoices (B2C). * ZATCA onboarding: OTP, compliance checks, and production CSID provisioning. * UBL 2.1 with KSA extensions, ICV/PIH chaining, and the Phase 2 QR code. Check out the guides below to get started: * [Clearance & Reporting](/guides/sa-zatca-clearance-reporting) · [Registration](/guides/sa-zatca-registration) ## FAQ Invoicing questions From the GOBL invoice type. **Simplified** invoices (B2C) are **reported** to ZATCA; all **standard** invoices (B2B and B2G) are **cleared**. **Before you share it with the buyer.** Standard invoices follow the clearance model: Invopop submits the invoice to ZATCA in real time, ZATCA validates it and applies its cryptographic stamp, and the **cleared** document is returned. Only that cleared version is legally valid and shareable — so the invoice must go through Invopop before you send it on to the buyer. **Within 24 hours of issuing it.** Simplified invoices follow the reporting model, so you can give the invoice to the customer straight away at the point of sale — it does **not** need ZATCA validation first, and you can share it before it ever reaches Invopop. You then have up to **24 hours from issuance** to submit it to Invopop, which forwards it to ZATCA immediately when the workflow runs. No. Invopop calculates the Invoice Counter Value (ICV) and Previous Invoice Hash (PIH) internally on every submission. You only see them reflected in the generated invoice XML. ZATCA requires every document a party issues to form a single, unbroken cryptographic chain. Invopop maintains one chain **per party and environment** (sandbox simulation/developer vs. production are separate sequences), so each registered CSID has its own continuous counter. Two values link it together: * **ICV** starts at `1` for the first document and increments by exactly `1` for every document that follows. * **PIH** of the first document is the hash of the value `0` — the base case defined in ZATCA's data dictionary. Every document after that sets its PIH to the hash of the **immediately preceding document**. Each new document takes the hash of the immediately preceding document and increments ICV by 1, **irrespective of type and status**: * **Document type does not split the chain.** Standard invoices, simplified invoices, credit notes, and debit notes all share one sequence. * **Rejected documents still occupy their slot.** A document that ZATCA rejects keeps its ICV and hash; the next document chains off it, not off the last *accepted* one. For example, if invoice 2 is rejected, invoice 3 still uses `hash(invoice 2)` as its PIH and `ICV = 3`: | Document | ICV | PIH points to | ZATCA result | | ------------- | --- | ----------------------- | ------------ | | Invoice 1 | 1 | hash of `0` (base case) | Accepted | | Invoice 2 | 2 | hash(Invoice 1) | Rejected | | Invoice 3 | 3 | hash(Invoice 2) | Accepted | | Credit note 4 | 4 | hash(Invoice 3) | Accepted | In the **Files** section of the silo entry. After a successful submission the final XML is attached as `invoice.xml` — for standard invoices this is the ZATCA-cleared, stamped document. The QR code is also stamped onto the document. Registering supplier questions A workspace with the **Saudi Arabia** app enabled, and an `org/party` (the supplier) carrying: * a Saudi **VAT registration number**, * an **identity** of type `CRN`, `MOM`, `MLS`, `700`, `SAG`, or `OTH`, and * a complete **national address** (building number, postal code, district, street, additional street, and country). During the hosted onboarding wizard the supplier also provides the legal name, invoice type (`1000` standard / `0100` simplified / `1100` both), branch name, registered address, and business category — plus the FATOORA OTP. **1 hour** from when it is generated in the FATOORA portal. If it expires, generate a new one and re-enter it in the wizard. In **Developer** mode the OTP is not validated (any placeholder works) and you can only send invoices from ZATCA's fixed test VAT `399999999900003`. In **Simulation** mode the OTP must be real and you can send from any registered party. No. Simulation requires a real FATOORA account and taxpayer to generate a valid OTP. Use **Developer** mode if you want to test the flow without a real account. More answers in our [Saudi Arabia FAQ](/faq/saudi-arabia) section The following workflow actions will be available once you install and enable this app. Registration Validate the party, stake the VAT claim, and publish the ZATCA onboarding link the supplier follows. Removes the party and its stored credentials from Invopop's internal systems. Wait for the supplier to complete onboarding, run the compliance checks, and issue the production CSID. Clearance & Reporting
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Convert the GOBL invoice to UBL 2.1, chain it (ICV/PIH), and clear standard or report simplified invoices to ZATCA. Registration ```json Register supplier in ZATCA theme={"system"} { "name": "ZATCA register supplier", "description": "", "schema": "org/party", "steps": [ { "id": "f60b2e30-6fce-11f1-b09d-79f60b032746", "name": "Set state", "provider": "silo.state", "summary": "Set state to `processing`{.state .processing}", "config": { "state": "processing" } }, { "id": "fd448bb0-6fce-11f1-b09d-79f60b032746", "name": "Register supplier with ZATCA", "provider": "gov-sa.party.register", "summary": "Developer Portal", "config": { "mode": "developer" } }, { "id": "0064b770-6fcf-11f1-b09d-79f60b032746", "name": "Wait for ZATCA OTP authorization", "provider": "gov-sa.wait.authorization" }, { "id": "0236df60-6fcf-11f1-b09d-79f60b032746", "name": "Set state", "provider": "silo.state", "summary": "Set state to `registered`{.state .registered}", "config": { "state": "registered" } } ], "rescue": [ { "id": "04aa0240-6fcf-11f1-b09d-79f60b032746", "name": "Set state", "provider": "silo.state", "summary": "Set state to `error`{.state .error}", "config": { "state": "error" } } ] } ``` Clearance & Reporting ```json Send to ZATCA theme={"system"} { "name": "ZATCA send invoice", "description": "Clears standard invoices and reports simplified invoices to ZATCA", "schema": "bill/invoice", "steps": [ { "id": "cf001030-6fce-11f1-b09d-79f60b032746", "name": "Set state", "provider": "silo.state", "summary": "Set state to `processing`{.state .processing}", "config": { "state": "processing" } }, { "id": "d0badf90-6fce-11f1-b09d-79f60b032746", "name": "Send invoice to ZATCA", "provider": "gov-sa.invoice.send" }, { "id": "d5f9cca0-6fce-11f1-b09d-79f60b032746", "name": "Set state", "provider": "silo.state", "summary": "Set state to `sent`{.state .sent}", "config": { "state": "sent" } } ], "rescue": [ { "id": "d9c3a5e0-6fce-11f1-b09d-79f60b032746", "name": "Set state", "provider": "silo.state", "summary": "Set state to `error`{.state .error}", "config": { "state": "error" } } ] } ``` All documents are GOBL [`bill.Invoice`](https://docs.gobl.org/draft/bill/invoice) envelopes with the [ZATCA add-on](https://docs.gobl.org/addons/sa-zatca-v1), rendered to UBL 2.1 with ZATCA's KSA extensions. The model (clearance or reporting) is derived from the document itself. | Document | Type | Model | | ---------------------- | -------- | -------------------------------- | | Standard tax invoice | B2B, B2G | Clearance | | Simplified tax invoice | B2C | Reporting | | Credit note | Any | Same as the document it corrects | | Debit note | Any | Same as the document it corrects | Party onboarding runs on an [`org.Party`](https://docs.gobl.org/draft/org/party) document via the registration workflow. ## Example documents Every example pairs the minimal hand-authored GOBL input with the built version produced by `gobl build`. All carry the [`sa-zatca-v1`](https://docs.gobl.org/addons/sa-zatca-v1) add-on. Standard invoices are cleared; simplified invoices are reported. Standard tax invoices (clearance) A standard tax invoice between two VAT-registered parties, billed at the 15% standard rate. This is the baseline document cleared with ZATCA before it is shared with the buyer. ```json Standard invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852a0", "issue_date": "2022-02-01", "issue_time": "12:00:00", "code": "SAMPLE-001", "type": "standard", "regime": "SA", "supplier": { "tax_id": { "country": "SA", "code": "312345678912343" }, "name": "Acme Corp Saudi", "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "identities": [ { "type": "TIN", "code": "123456789012345" } ], "name": "Sample Consumer LLC", "addresses": [ { "street": "Olaya Street", "street_extra": "Al Malaz", "num": "5678", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Payment due within 30 days" } }, "lines": [ { "quantity": 20, "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852a0", "type": "standard", "code": "SAMPLE-001", "issue_date": "2022-02-01", "issue_time": "12:00:00", "currency": "SAR", "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0100000", "untdid-document-type": "388" } }, "supplier": { "name": "Acme Corp Saudi", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "identities": [ { "type": "TIN", "code": "123456789012345" } ], "addresses": [ { "num": "5678", "street": "Olaya Street", "street_extra": "Al Malaz", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "20", "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "sum": "1800.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "1800.00" } ], "payment": { "terms": { "notes": "Payment due within 30 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "totals": { "sum": "1800.00", "total": "1800.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "1800.00", "percent": "15.0%", "amount": "270.00" } ], "amount": "270.00" } ], "sum": "270.00" }, "tax": "270.00", "total_with_tax": "2070.00", "payable": "2070.00" } } ``` A credit note that reduces a previously cleared standard invoice. The `preceding` block links it to the original document. ```json Standard credit note theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "a1b2c3d4-1111-4aaa-bbbb-000000000001", "type": "credit-note", "issue_date": "2022-03-01", "issue_time": "10:00:00", "series": "CN", "code": "CN-001", "regime": "SA", "preceding": [ { "series": "", "code": "SAMPLE-001", "issue_date": "2022-02-01", "reason": "Return of development services" } ], "supplier": { "tax_id": { "country": "SA", "code": "312345678912343" }, "name": "Acme Corp Saudi", "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "identities": [ { "type": "TIN", "code": "123456789012345" } ], "name": "Sample Consumer LLC", "addresses": [ { "street": "Olaya Street", "street_extra": "Al Malaz", "num": "5678", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "delivery": { "date": "2022-03-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Refund within 14 days" } }, "lines": [ { "quantity": 5, "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "uuid": "a1b2c3d4-1111-4aaa-bbbb-000000000001", "type": "credit-note", "series": "CN", "code": "CN-001", "issue_date": "2022-03-01", "issue_time": "10:00:00", "currency": "SAR", "preceding": [ { "issue_date": "2022-02-01", "code": "SAMPLE-001", "reason": "Return of development services" } ], "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0100000", "untdid-document-type": "381" } }, "supplier": { "name": "Acme Corp Saudi", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "identities": [ { "type": "TIN", "code": "123456789012345" } ], "addresses": [ { "num": "5678", "street": "Olaya Street", "street_extra": "Al Malaz", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "5", "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "sum": "450.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "450.00" } ], "payment": { "terms": { "notes": "Refund within 14 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2022-03-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "totals": { "sum": "450.00", "total": "450.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "450.00", "percent": "15.0%", "amount": "67.50" } ], "amount": "67.50" } ], "sum": "67.50" }, "tax": "67.50", "total_with_tax": "517.50", "payable": "517.50" } } ``` A debit note that increases the value of a previously cleared standard invoice, referencing the original in `preceding`. ```json Standard debit note theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "a1b2c3d4-2222-4aaa-bbbb-000000000002", "type": "debit-note", "issue_date": "2022-03-01", "issue_time": "10:00:00", "series": "DN", "code": "DN-001", "regime": "SA", "preceding": [ { "series": "", "code": "SAMPLE-001", "issue_date": "2022-02-01", "reason": "Price adjustment for development services" } ], "supplier": { "tax_id": { "country": "SA", "code": "312345678912343" }, "name": "Acme Corp Saudi", "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "identities": [ { "type": "TIN", "code": "123456789012345" } ], "name": "Sample Consumer LLC", "addresses": [ { "street": "Olaya Street", "street_extra": "Al Malaz", "num": "5678", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "delivery": { "date": "2022-03-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Payment due within 30 days" } }, "lines": [ { "quantity": 5, "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "uuid": "a1b2c3d4-2222-4aaa-bbbb-000000000002", "type": "debit-note", "series": "DN", "code": "DN-001", "issue_date": "2022-03-01", "issue_time": "10:00:00", "currency": "SAR", "preceding": [ { "issue_date": "2022-02-01", "code": "SAMPLE-001", "reason": "Price adjustment for development services" } ], "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0100000", "untdid-document-type": "383" } }, "supplier": { "name": "Acme Corp Saudi", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "identities": [ { "type": "TIN", "code": "123456789012345" } ], "addresses": [ { "num": "5678", "street": "Olaya Street", "street_extra": "Al Malaz", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "5", "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "sum": "450.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "450.00" } ], "payment": { "terms": { "notes": "Payment due within 30 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2022-03-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "totals": { "sum": "450.00", "total": "450.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "450.00", "percent": "15.0%", "amount": "67.50" } ], "amount": "67.50" } ], "sum": "67.50" }, "tax": "67.50", "total_with_tax": "517.50", "payable": "517.50" } } ``` An export to a customer outside the GCC, taxed at the zero rate. Exports carry an exemption reason and are reported with the export tag. ```json Standard export invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852d0", "issue_date": "2022-02-01", "issue_time": "12:00:00", "code": "SAMPLE-EX-001", "type": "standard", "regime": "SA", "$tags": [ "export" ], "supplier": { "tax_id": { "country": "SA", "code": "312345678912343" }, "name": "Acme Corp Saudi", "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Global Importers Ltd", "identities": [ { "type": "PAS", "code": "X1234567" } ], "addresses": [ { "street": "Sheikh Zayed Road", "num": "100", "locality": "Dubai", "code": "00000", "country": "AE" } ] }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Payment due within 30 days" } }, "lines": [ { "quantity": 20, "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "zero", "ext": { "untdid-tax-category": "Z", "cef-vatex": "VATEX-SA-32" } } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "$tags": [ "export" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852d0", "type": "standard", "code": "SAMPLE-EX-001", "issue_date": "2022-02-01", "issue_time": "12:00:00", "currency": "SAR", "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0100100", "untdid-document-type": "388" }, "notes": [ { "cat": "VAT", "key": "zero", "text": "Export of goods", "ext": { "untdid-tax-category": "Z" } } ] }, "supplier": { "name": "Acme Corp Saudi", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Global Importers Ltd", "identities": [ { "type": "PAS", "code": "X1234567" } ], "addresses": [ { "num": "100", "street": "Sheikh Zayed Road", "locality": "Dubai", "code": "00000", "country": "AE" } ] }, "lines": [ { "i": 1, "quantity": "20", "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "sum": "1800.00", "taxes": [ { "cat": "VAT", "key": "zero", "percent": "0%", "ext": { "cef-vatex": "VATEX-SA-32", "untdid-tax-category": "Z" } } ], "total": "1800.00" } ], "payment": { "terms": { "notes": "Payment due within 30 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "totals": { "sum": "1800.00", "total": "1800.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "zero", "ext": { "cef-vatex": "VATEX-SA-32", "untdid-tax-category": "Z" }, "base": "1800.00", "percent": "0%", "amount": "0.00" } ], "amount": "0.00" } ], "sum": "0.00" }, "tax": "0.00", "total_with_tax": "1800.00", "payable": "1800.00" } } ``` A nominal (deemed) supply — goods or services provided without a monetary charge but still subject to VAT. ```json Standard nominal invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852c0", "issue_date": "2022-02-01", "issue_time": "12:00:00", "code": "SAMPLE-NM-001", "type": "standard", "regime": "SA", "$tags": [ "nominal" ], "supplier": { "tax_id": { "country": "SA", "code": "312345678912343" }, "name": "Acme Corp Saudi", "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "identities": [ { "type": "TIN", "code": "123456789012345" } ], "name": "Sample Consumer LLC", "addresses": [ { "street": "Olaya Street", "street_extra": "Al Malaz", "num": "5678", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Payment due within 30 days" } }, "lines": [ { "quantity": 20, "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "$tags": [ "nominal" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852c0", "type": "standard", "code": "SAMPLE-NM-001", "issue_date": "2022-02-01", "issue_time": "12:00:00", "currency": "SAR", "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0101000", "untdid-document-type": "388" } }, "supplier": { "name": "Acme Corp Saudi", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "identities": [ { "type": "TIN", "code": "123456789012345" } ], "addresses": [ { "num": "5678", "street": "Olaya Street", "street_extra": "Al Malaz", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "20", "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "sum": "1800.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "1800.00" } ], "payment": { "terms": { "notes": "Payment due within 30 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "totals": { "sum": "1800.00", "total": "1800.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "1800.00", "percent": "15.0%", "amount": "270.00" } ], "amount": "270.00" } ], "sum": "270.00" }, "tax": "270.00", "total_with_tax": "2070.00", "payable": "2070.00" } } ``` A self-billed invoice, where the customer issues the document on the supplier's behalf under a self-billing agreement. ```json Standard self-billed invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d853a1", "issue_date": "2024-06-15", "issue_time": "12:00:00", "code": "SAMPLE-SB-001", "type": "standard", "regime": "SA", "$tags": [ "self-billed" ], "supplier": { "tax_id": { "country": "SA", "code": "312345678912343" }, "name": "Acme Corp Saudi", "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "tax_id": { "country": "SA", "code": "399999999900003" }, "identities": [ { "type": "CRN", "code": "123456789012345" } ], "name": "Sample Consumer LLC", "addresses": [ { "street": "Olaya Street", "street_extra": "Al Malaz", "num": "5678", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "delivery": { "date": "2024-06-15", "period": { "start": "2024-06-01", "end": "2024-06-30" } }, "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Payment due within 30 days" } }, "lines": [ { "quantity": 20, "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "$tags": [ "self-billed" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d853a1", "type": "standard", "code": "SAMPLE-SB-001", "issue_date": "2024-06-15", "issue_time": "12:00:00", "currency": "SAR", "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0100001", "untdid-document-type": "388" } }, "supplier": { "name": "Acme Corp Saudi", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "tax_id": { "country": "SA", "code": "399999999900003" }, "identities": [ { "type": "CRN", "code": "123456789012345" } ], "addresses": [ { "num": "5678", "street": "Olaya Street", "street_extra": "Al Malaz", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "20", "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "sum": "1800.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "1800.00" } ], "payment": { "terms": { "notes": "Payment due within 30 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2024-06-15", "period": { "start": "2024-06-01", "end": "2024-06-30" } }, "totals": { "sum": "1800.00", "total": "1800.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "1800.00", "percent": "15.0%", "amount": "270.00" } ], "amount": "270.00" } ], "sum": "270.00" }, "tax": "270.00", "total_with_tax": "2070.00", "payable": "2070.00" } } ``` An invoice issued by an authorised third party on behalf of the supplier. ```json Standard third-party invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852b0", "issue_date": "2022-02-01", "issue_time": "12:00:00", "code": "SAMPLE-TP-001", "type": "standard", "regime": "SA", "$tags": [ "third-party" ], "supplier": { "tax_id": { "country": "SA", "code": "312345678912343" }, "name": "Acme Corp Saudi", "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "identities": [ { "type": "TIN", "code": "123456789012345" } ], "name": "Sample Consumer LLC", "addresses": [ { "street": "Olaya Street", "street_extra": "Al Malaz", "num": "5678", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Payment due within 30 days" } }, "lines": [ { "quantity": 20, "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "$tags": [ "third-party" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852b0", "type": "standard", "code": "SAMPLE-TP-001", "issue_date": "2022-02-01", "issue_time": "12:00:00", "currency": "SAR", "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0110000", "untdid-document-type": "388" } }, "supplier": { "name": "Acme Corp Saudi", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "identities": [ { "type": "TIN", "code": "123456789012345" } ], "addresses": [ { "num": "5678", "street": "Olaya Street", "street_extra": "Al Malaz", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "20", "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "sum": "1800.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "1800.00" } ], "payment": { "terms": { "notes": "Payment due within 30 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "totals": { "sum": "1800.00", "total": "1800.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "1800.00", "percent": "15.0%", "amount": "270.00" } ], "amount": "270.00" } ], "sum": "270.00" }, "tax": "270.00", "total_with_tax": "2070.00", "payable": "2070.00" } } ``` An invoice issued in USD. The VAT amount must also be expressed in SAR, converted at the SAMA rate on the supply date. ```json Standard invoice (USD) theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852a0", "currency": "USD", "issue_date": "2022-02-01", "issue_time": "12:00:00", "code": "SAMPLE-001", "regime": "SA", "exchange_rates": [ { "from": "USD", "to": "SAR", "amount": 3.75 } ], "supplier": { "tax_id": { "country": "SA", "code": "312345678912343" }, "name": "Acme Corp Saudi", "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "identities": [ { "type": "TIN", "code": "123456789012345" } ], "name": "Sample Consumer LLC", "addresses": [ { "street": "Olaya Street", "street_extra": "Al Malaz", "num": "5678", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Payment due within 30 days" } }, "lines": [ { "quantity": 20, "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852a0", "type": "standard", "code": "SAMPLE-001", "issue_date": "2022-02-01", "issue_time": "12:00:00", "currency": "USD", "exchange_rates": [ { "from": "USD", "to": "SAR", "amount": "3.75" } ], "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0100000", "untdid-document-type": "388" } }, "supplier": { "name": "Acme Corp Saudi", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "CRN", "code": "1234567890" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "identities": [ { "type": "TIN", "code": "123456789012345" } ], "addresses": [ { "num": "5678", "street": "Olaya Street", "street_extra": "Al Malaz", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "20", "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "sum": "1800.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "1800.00" } ], "payment": { "terms": { "notes": "Payment due within 30 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "totals": { "sum": "1800.00", "total": "1800.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "1800.00", "percent": "15.0%", "amount": "270.00" } ], "amount": "270.00" } ], "sum": "270.00" }, "tax": "270.00", "total_with_tax": "2070.00", "payable": "2070.00" } } ``` A summary credit note that corrects one or more preceding invoices in a single document, tagged `summary`. ```json Summary credit note theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "8a51fd30-2a27-11ee-be56-0242ac120003", "issue_date": "2024-02-05", "issue_time": "09:30:00", "series": "CN", "code": "SAMPLE-CN-001", "regime": "SA", "type": "credit-note", "$tags": [ "summary" ], "preceding": [ { "series": "INV", "code": "SAMPLE-001", "issue_date": "2024-01-31", "reason": "Partial return of services after monthly close — discount applied per agreement BR-2024-AC-12", "type": "standard" } ], "notes": [ { "key": "general", "text": "Monthly summary credit note covering January 2024 adjustments." }, { "key": "reason", "text": "Customer returned 5 hours of consultancy and the office equipment delivered on 28 Jan." } ], "supplier": { "name": "Acme Corp Saudi LLC", "alias": "Acme SA", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "SAG", "code": "1010101010" } ], "people": [ { "name": { "given": "Yara", "surname": "Al-Harbi", "prefix": "Eng." }, "role": "Billing Manager" } ], "emails": [ { "addr": "billing@acme.sa" } ], "telephones": [ { "num": "+966112345678", "label": "office" } ], "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "identities": [ { "type": "CRN", "code": "2020202020" } ], "emails": [ { "addr": "ap@sample-consumer.sa" } ], "addresses": [ { "street": "Olaya Street", "street_extra": "Al Malaz", "num": "5678", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "delivery": { "date": "2024-01-31", "period": { "start": "2024-01-01", "end": "2024-01-31" } }, "payment": { "instructions": { "key": "credit-transfer", "detail": "Refund via SEPA-equivalent local transfer", "credit_transfer": [ { "iban": "SA4420000001234567891234", "bic": "RJHISARIXXX", "name": "Sample Consumer LLC — Refund Account" } ] }, "terms": { "notes": "Refund to be processed within 14 days of receipt." } }, "lines": [ { "i": 1, "quantity": 5, "item": { "name": "Development services", "ref": "SVC-DEV-01", "price": "120.00", "unit": "h" }, "sum": "600.00", "discounts": [ { "percent": "10%", "reason": "Loyalty discount adjustment" } ], "taxes": [ { "cat": "VAT", "rate": "standard" } ], "total": "540.00" }, { "i": 2, "quantity": 1, "item": { "name": "Office desk return", "ref": "ITM-DESK-01", "price": "850.00", "unit": "one" }, "sum": "850.00", "taxes": [ { "cat": "VAT", "rate": "standard" } ], "total": "850.00" }, { "i": 3, "quantity": 2, "item": { "name": "Domestic flights for cancelled visit", "ref": "TRV-FLT-01", "price": "300.00", "unit": "one" }, "sum": "600.00", "taxes": [ { "cat": "VAT", "rate": "zero", "ext": { "untdid-tax-category": "Z", "cef-vatex": "VATEX-SA-32" } } ], "total": "600.00" } ], "charges": [ { "reason": "Restocking and handling fee", "amount": "50.00", "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "$tags": [ "summary" ], "uuid": "8a51fd30-2a27-11ee-be56-0242ac120003", "type": "credit-note", "series": "CN", "code": "SAMPLE-CN-001", "issue_date": "2024-02-05", "issue_time": "09:30:00", "currency": "SAR", "preceding": [ { "type": "standard", "issue_date": "2024-01-31", "series": "INV", "code": "SAMPLE-001", "reason": "Partial return of services after monthly close — discount applied per agreement BR-2024-AC-12" } ], "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0100010", "untdid-document-type": "381" }, "notes": [ { "cat": "VAT", "key": "zero", "text": "Export of goods", "ext": { "untdid-tax-category": "Z" } } ] }, "supplier": { "name": "Acme Corp Saudi LLC", "alias": "Acme SA", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "SAG", "code": "1010101010" } ], "people": [ { "name": { "prefix": "Eng.", "given": "Yara", "surname": "Al-Harbi" }, "role": "Billing Manager" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ], "emails": [ { "addr": "billing@acme.sa" } ], "telephones": [ { "label": "office", "num": "+966112345678" } ] }, "customer": { "name": "Sample Consumer LLC", "identities": [ { "type": "CRN", "code": "2020202020" } ], "addresses": [ { "num": "5678", "street": "Olaya Street", "street_extra": "Al Malaz", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ], "emails": [ { "addr": "ap@sample-consumer.sa" } ] }, "lines": [ { "i": 1, "quantity": "5", "item": { "ref": "SVC-DEV-01", "name": "Development services", "price": "120.00", "unit": "h" }, "sum": "600.00", "discounts": [ { "reason": "Loyalty discount adjustment", "percent": "10%", "amount": "60.00" } ], "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "540.00" }, { "i": 2, "quantity": "1", "item": { "ref": "ITM-DESK-01", "name": "Office desk return", "price": "850.00", "unit": "one" }, "sum": "850.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "850.00" }, { "i": 3, "quantity": "2", "item": { "ref": "TRV-FLT-01", "name": "Domestic flights for cancelled visit", "price": "300.00", "unit": "one" }, "sum": "600.00", "taxes": [ { "cat": "VAT", "key": "zero", "percent": "0%", "ext": { "cef-vatex": "VATEX-SA-32", "untdid-tax-category": "Z" } } ], "total": "600.00" } ], "charges": [ { "i": 1, "reason": "Restocking and handling fee", "amount": "50.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ] } ], "payment": { "terms": { "notes": "Refund to be processed within 14 days of receipt." }, "instructions": { "key": "credit-transfer", "detail": "Refund via SEPA-equivalent local transfer", "credit_transfer": [ { "iban": "SA4420000001234567891234", "bic": "RJHISARIXXX", "name": "Sample Consumer LLC — Refund Account" } ], "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2024-01-31", "period": { "start": "2024-01-01", "end": "2024-01-31" } }, "totals": { "sum": "1990.00", "charge": "50.00", "total": "2040.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "1440.00", "percent": "15.0%", "amount": "216.00" }, { "key": "zero", "ext": { "cef-vatex": "VATEX-SA-32", "untdid-tax-category": "Z" }, "base": "600.00", "percent": "0%", "amount": "0.00" } ], "amount": "216.00" } ], "sum": "216.00" }, "tax": "216.00", "total_with_tax": "2256.00", "payable": "2256.00" }, "notes": [ { "key": "general", "text": "Monthly summary credit note covering January 2024 adjustments.", "ext": { "untdid-text-subject": "AAI" } }, { "key": "reason", "text": "Customer returned 5 hours of consultancy and the office equipment delivered on 28 Jan.", "ext": { "untdid-text-subject": "ACD" } } ] } ``` Simplified tax invoices (reporting) A simplified tax invoice for a consumer sale. It is signed and stamped locally with the Production CSID, delivered immediately, and reported to ZATCA within 24 hours. ```json Simplified invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852a0", "issue_date": "2022-02-01", "issue_time": "12:00:00", "code": "SAMPLE-001", "regime": "SA", "type": "standard", "$tags": [ "simplified" ], "supplier": { "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "MLS", "code": "1234567890" } ], "name": "Acme Corp Saudi", "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "addresses": [ { "street": "Olaya Street", "street_extra": "Al Malaz", "num": "5678", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Payment due within 30 days" } }, "lines": [ { "quantity": 20, "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "$tags": [ "simplified" ], "uuid": "3aea7b56-59d8-4beb-90bd-f8f280d852a0", "type": "standard", "code": "SAMPLE-001", "issue_date": "2022-02-01", "issue_time": "12:00:00", "currency": "SAR", "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0200000", "untdid-document-type": "388" } }, "supplier": { "name": "Acme Corp Saudi", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "MLS", "code": "1234567890" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "addresses": [ { "num": "5678", "street": "Olaya Street", "street_extra": "Al Malaz", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "20", "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "sum": "1800.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "1800.00" } ], "payment": { "terms": { "notes": "Payment due within 30 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2022-02-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "totals": { "sum": "1800.00", "total": "1800.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "1800.00", "percent": "15.0%", "amount": "270.00" } ], "amount": "270.00" } ], "sum": "270.00" }, "tax": "270.00", "total_with_tax": "2070.00", "payable": "2070.00" } } ``` A credit note reducing a previously reported simplified invoice. ```json Simplified credit note theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "a1b2c3d4-3333-4aaa-bbbb-000000000003", "type": "credit-note", "issue_date": "2022-03-01", "issue_time": "10:00:00", "series": "CN", "code": "CN-001", "regime": "SA", "$tags": [ "simplified" ], "preceding": [ { "series": "", "code": "SAMPLE-001", "issue_date": "2022-02-01", "reason": "Return of development services" } ], "supplier": { "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "MLS", "code": "1234567890" } ], "name": "Acme Corp Saudi", "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "addresses": [ { "street": "Olaya Street", "street_extra": "Al Malaz", "num": "5678", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "delivery": { "date": "2022-03-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Refund within 14 days" } }, "lines": [ { "quantity": 5, "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "$tags": [ "simplified" ], "uuid": "a1b2c3d4-3333-4aaa-bbbb-000000000003", "type": "credit-note", "series": "CN", "code": "CN-001", "issue_date": "2022-03-01", "issue_time": "10:00:00", "currency": "SAR", "preceding": [ { "issue_date": "2022-02-01", "code": "SAMPLE-001", "reason": "Return of development services" } ], "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0200000", "untdid-document-type": "381" } }, "supplier": { "name": "Acme Corp Saudi", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "MLS", "code": "1234567890" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "addresses": [ { "num": "5678", "street": "Olaya Street", "street_extra": "Al Malaz", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "5", "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "sum": "450.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "450.00" } ], "payment": { "terms": { "notes": "Refund within 14 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2022-03-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "totals": { "sum": "450.00", "total": "450.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "450.00", "percent": "15.0%", "amount": "67.50" } ], "amount": "67.50" } ], "sum": "67.50" }, "tax": "67.50", "total_with_tax": "517.50", "payable": "517.50" } } ``` A debit note increasing the value of a previously reported simplified invoice. ```json Simplified debit note theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "a1b2c3d4-4444-4aaa-bbbb-000000000004", "type": "debit-note", "issue_date": "2022-03-01", "issue_time": "10:00:00", "series": "DN", "code": "DN-001", "regime": "SA", "$tags": [ "simplified" ], "preceding": [ { "series": "", "code": "SAMPLE-001", "issue_date": "2022-02-01", "reason": "Price adjustment for development services" } ], "supplier": { "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "MLS", "code": "1234567890" } ], "name": "Acme Corp Saudi", "addresses": [ { "street": "King Fahd Road", "street_extra": "Al Olaya", "num": "1234", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "addresses": [ { "street": "Olaya Street", "street_extra": "Al Malaz", "num": "5678", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "delivery": { "date": "2022-03-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Payment due within 30 days" } }, "lines": [ { "quantity": 5, "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ] } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "$tags": [ "simplified" ], "uuid": "a1b2c3d4-4444-4aaa-bbbb-000000000004", "type": "debit-note", "series": "DN", "code": "DN-001", "issue_date": "2022-03-01", "issue_time": "10:00:00", "currency": "SAR", "preceding": [ { "issue_date": "2022-02-01", "code": "SAMPLE-001", "reason": "Price adjustment for development services" } ], "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0200000", "untdid-document-type": "383" } }, "supplier": { "name": "Acme Corp Saudi", "tax_id": { "country": "SA", "code": "312345678912343" }, "identities": [ { "type": "MLS", "code": "1234567890" } ], "addresses": [ { "num": "1234", "street": "King Fahd Road", "street_extra": "Al Olaya", "locality": "Riyadh", "region": "Riyadh", "code": "12345", "country": "SA" } ] }, "customer": { "name": "Sample Consumer LLC", "addresses": [ { "num": "5678", "street": "Olaya Street", "street_extra": "Al Malaz", "locality": "Riyadh", "region": "Riyadh", "code": "54321", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "5", "item": { "name": "Development services", "price": "90.00", "unit": "h" }, "sum": "450.00", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "450.00" } ], "payment": { "terms": { "notes": "Payment due within 30 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "delivery": { "date": "2022-03-01", "period": { "start": "2022-02-01", "end": "2022-02-28" } }, "totals": { "sum": "450.00", "total": "450.00", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "450.00", "percent": "15.0%", "amount": "67.50" } ], "amount": "67.50" } ], "sum": "67.50" }, "tax": "67.50", "total_with_tax": "517.50", "payable": "517.50" } } ``` A simplified invoice on zero-rated supplies, carrying explanatory tax notes for the applied rate. ```json Simplified zero-rated invoice theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$addons": [ "sa-zatca-v1" ], "uuid": "8d487816-70b8-4ade-a618-9d620b73814a", "issue_date": "2022-09-07", "issue_time": "12:21:28", "code": "123456", "regime": "SA", "type": "standard", "$tags": [ "simplified" ], "tax": { "rounding": "currency", "notes": [ { "cat": "VAT", "key": "zero", "text": "Medicines", "ext": { "untdid-tax-category": "Z" } } ] }, "supplier": { "tax_id": { "country": "SA", "code": "399999999900003" }, "name": "شركة توريد التكنولوجيا بأقصى سرعة المحدودة | Maximum Speed Tech Supply LTD", "identities": [ { "type": "CRN", "code": "1010010000" } ], "addresses": [ { "street": "الامير سلطان | Prince Sultan", "street_extra": "المربع | Al-Murabba", "num": "2322", "locality": "الرياض | Riyadh", "code": "23333", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Medicine | الدواء", "price": "50.00", "unit": "PCE" }, "taxes": [ { "cat": "VAT", "rate": "zero", "ext": { "cef-vatex": "VATEX-SA-35" } } ] }, { "i": 2, "quantity": "1", "item": { "name": "Shampoo | شامبو", "price": "21.74", "unit": "PCE" }, "taxes": [ { "cat": "VAT", "rate": "standard" } ] } ], "payment": { "instructions": { "key": "credit-transfer" }, "terms": { "notes": "Payment due within 30 days" } } } ``` ```json Built version theme={"system"} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$regime": "SA", "$addons": [ "eu-en16931-v2017", "sa-zatca-v1" ], "$tags": [ "simplified" ], "uuid": "8d487816-70b8-4ade-a618-9d620b73814a", "type": "standard", "code": "123456", "issue_date": "2022-09-07", "issue_time": "12:21:28", "currency": "SAR", "tax": { "rounding": "currency", "ext": { "sa-zatca-invoice-type": "0200000", "untdid-document-type": "388" }, "notes": [ { "cat": "VAT", "key": "zero", "text": "Medicines", "ext": { "untdid-tax-category": "Z" } } ] }, "supplier": { "name": "شركة توريد التكنولوجيا بأقصى سرعة المحدودة | Maximum Speed Tech Supply LTD", "tax_id": { "country": "SA", "code": "399999999900003" }, "identities": [ { "type": "CRN", "code": "1010010000" } ], "addresses": [ { "num": "2322", "street": "الامير سلطان | Prince Sultan", "street_extra": "المربع | Al-Murabba", "locality": "الرياض | Riyadh", "code": "23333", "country": "SA" } ] }, "lines": [ { "i": 1, "quantity": "1", "item": { "name": "Medicine | الدواء", "price": "50.00", "unit": "PCE" }, "sum": "50.00", "taxes": [ { "cat": "VAT", "key": "zero", "percent": "0%", "ext": { "cef-vatex": "VATEX-SA-35", "untdid-tax-category": "Z" } } ], "total": "50.00" }, { "i": 2, "quantity": "1", "item": { "name": "Shampoo | شامبو", "price": "21.74", "unit": "PCE" }, "sum": "21.74", "taxes": [ { "cat": "VAT", "key": "standard", "rate": "general", "percent": "15.0%", "ext": { "untdid-tax-category": "S" } } ], "total": "21.74" } ], "payment": { "terms": { "notes": "Payment due within 30 days" }, "instructions": { "key": "credit-transfer", "ext": { "untdid-payment-means": "30" } } }, "totals": { "sum": "71.74", "total": "71.74", "taxes": { "categories": [ { "code": "VAT", "rates": [ { "key": "zero", "ext": { "cef-vatex": "VATEX-SA-35", "untdid-tax-category": "Z" }, "base": "50.00", "percent": "0%", "amount": "0.00" }, { "key": "standard", "ext": { "untdid-tax-category": "S" }, "base": "21.74", "percent": "15.0%", "amount": "3.26" } ], "amount": "3.26" } ], "sum": "3.26" }, "tax": "3.26", "total_with_tax": "75.00", "payable": "75.00" } } ``` Copy and paste any of these into the [GOBL builder](https://build.gobl.org) to preview and verify it. *** | | | | ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | Compliance | [Invoicing compliance in Saudi Arabia](/compliance/saudi-arabia)
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