Does ZATCA approve every invoice before I can send it to my customer?

No. The answer depends on the type of invoice.

For a standard Tax Invoice, the invoice goes through ZATCA's clearance process. The taxpayer submits it through its integrated solution, and ZATCA validates it before the cleared invoice is issued to the buyer.

For a Simplified Tax Invoice, there is no pre-clearance. The seller generates and provides the invoice to the customer and then reports it to ZATCA within 24 hours.

It is therefore incorrect to describe ZATCA as approving every invoice before a customer receives it.

Key points

• Standard Tax Invoice: clearance before final issuance.
• Simplified Tax Invoice: issued first, then reported.
• Simplified invoices are not individually pre-approved by ZATCA.
• The taxpayer remains responsible for ensuring that its invoices comply with the applicable requirements.