What fields are mandatory on a ZATCA standard tax invoice?

A ZATCA standard Tax Invoice must contain the applicable fields required under Saudi VAT regulations and the ZATCA e-invoicing specifications. These include information identifying the invoice, supplier and buyer, transaction details, tax treatment and totals, together with technical fields required by the Phase 2 e-invoicing system.

For a typical B2B Tax Invoice, key information includes the invoice type and reference number, issue date and time, supplier name, address and VAT registration number, buyer information including VAT registration number where applicable, description of goods or services, quantities, prices, taxable amounts, VAT rates and VAT amounts, and invoice totals.

Phase 2 also introduces technical requirements such as the UUID, invoice counter value, previous invoice hash and cryptographic security features. The exact mandatory or conditional fields depend on the invoice type and transaction scenario.

Key points

• Invoice type and invoice reference number are required.
• Supplier identification and VAT registration details are required.
• Buyer information is required for applicable standard Tax Invoices.
• Invoice date and applicable transaction dates must be represented correctly.
• Goods or services, quantities, prices and tax information must be included.
• VAT rates, taxable amounts, VAT amounts and totals must be correctly calculated.
• Phase 2 adds technical fields such as UUID, invoice counter and previous invoice hash.