Simplified Invoice KSA (B2C)
Reduced-field invoice for B2C transactions — requires QR code but fewer buyer details
What is a Simplified Invoice in KSA?
A simplified invoice in KSA is a reduced-field e-invoice issued for B2C and low-value transactions, carrying seller details, transaction data, VAT breakdown, and a mandatory QR code — without requiring full buyer VAT registration details.
Overview
Simplified invoices serve walk-in consumers and retail transactions. Under Phase 2, they are issued at point-of-sale without pre-clearance but must be reported to ZATCA within 24 hours. They must include a TLV-encoded QR code with seller name, seller VAT, timestamp, totals, and VAT amount — enabling instant consumer verification.
Key Points
- B2C transactions, reduced buyer data required
- Mandatory TLV-encoded QR code
- Issued at POS; reported to ZATCA within 24 hours
- Applies to retail, restaurants, walk-in services
In Practice
A coffee shop POS issues a simplified invoice for SAR 45 with a QR code; the POS batches and uploads to ZATCA overnight. A customer scans the QR to verify the purchase with ZATCA in real time.
Related terms
Browse all →Fatoora XML Format (UBL 2.1)
Formats & StandardsKSA e-invoice format based on UBL 2.1 XML — mandatory structured format for ZATCA
PINT AE (UAE E-Invoicing Specification)
Formats & StandardsUAE-specific Peppol International (PINT) invoice specification built on EN 16931
PINT OM
Formats & StandardsOman's Peppol International invoice specification for Fawtara invoices
PINT OM Self-Billing
Formats & StandardsSpec for buyer-issued invoices, relevant to imports and reverse charge
Need to comply with Simplified Invoice KSA (B2C)?
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