Can I issue ZATCA e-invoices in a currency other than SAR?

Yes. Saudi e-invoices can use a currency other than Saudi Riyal (SAR). ZATCA's XML Implementation Standard requires the currency to be represented using the appropriate alphabetic currency code from ISO 4217. However, the VAT amount must be converted into SAR for VAT reporting purposes using the applicable exchange rate published by the Saudi Central Bank (SAMA). The SAR VAT amount must be shown on the Tax Invoice as required by the VAT regulations.

Businesses should configure their ERP and e-invoicing solution to preserve the original invoice currency while calculating and representing the required SAR tax amount. Exchange-rate handling should follow the applicable VAT rules for the date on which the tax becomes due.

Key points

• Foreign-currency e-invoices are permitted.
• Use the correct ISO 4217 currency code.
• VAT must be converted into SAR for VAT reporting.
• Apply the relevant SAMA exchange rate.
• Show the SAR VAT amount on the Tax Invoice as required.
• Configure ERP currency and tax mappings correctly.
• Validate the currency and tax fields before submitting the invoice.