Guide
Standard vs simplified tax invoices
Which one you issue depends on who you sell to — and ZATCA treats them differently.
In Saudi Arabia a standard tax invoice is issued to a business (B2B) and carries the buyer's details, including their VAT number when registered; under Phase 2 it must be cleared by ZATCA before it is given to the buyer. A simplified tax invoice is issued to a consumer (B2C), typically at a till; it is given to the customer straight away and reported to ZATCA within 24 hours. Credit and debit notes follow the type of the invoice they correct.
Side by side
Sold to
- Standard tax invoice
- A business (B2B)
- Simplified tax invoice
- A consumer (B2C)
Buyer's details
- Standard tax invoice
- Required, including address and VAT number when registered
- Simplified tax invoice
- Not required
ZATCA Phase 2
- Standard tax invoice
- Cleared by ZATCA before the buyer receives it
- Simplified tax invoice
- Reported to ZATCA within 24 hours
Who stamps it
- Standard tax invoice
- ZATCA returns the cleared, stamped invoice
- Simplified tax invoice
- The seller's own system signs it
QR code
- Standard tax invoice
- From the cleared invoice
- Simplified tax invoice
- Carries the seller's signature (Phase 2 fields)
| Standard tax invoice | Simplified tax invoice | |
|---|---|---|
| Sold to | A business (B2B) | A consumer (B2C) |
| Buyer's details | Required, including address and VAT number when registered | Not required |
| ZATCA Phase 2 | Cleared by ZATCA before the buyer receives it | Reported to ZATCA within 24 hours |
| Who stamps it | ZATCA returns the cleared, stamped invoice | The seller's own system signs it |
| QR code | From the cleared invoice | Carries the seller's signature (Phase 2 fields) |
Questions
What if a standard invoice is rejected?
It is not valid and must not be given to the buyer. ZATCA returns the rule that failed; correct the invoice and send it again.
How does Dopave decide which type to issue?
From the customer's record: a customer with a VAT number on file gets a standard invoice; one without — such as a walk-in at the till — gets a simplified one. Dopave shows each simplified invoice's 24-hour reporting window, and refuses a standard invoice whose buyer address is missing rather than issuing it as simplified.
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