Standard Invoice KSA (B2B/B2G)
Full-field invoice for B2B and B2G transactions — subject to ZATCA clearance
What is a Standard Invoice in KSA?
A standard invoice in KSA is a full-field e-invoice issued for B2B and B2G transactions, carrying complete seller and buyer details including both VAT registration numbers, line items, VAT breakdown, and required under Phase 2 to be cleared by ZATCA before transmission.
Overview
Standard invoices follow the clearance model: the supplier's system submits the UBL 2.1 XML to ZATCA, which validates, applies its cryptographic stamp, and returns the cleared invoice. Only the stamped invoice is legally valid and permits input VAT deduction for the buyer. Standard invoices cover all B2B trade, inter-company transactions, and sales to government entities.
Key Points
- Full buyer details required, including VAT number
- Subject to real-time ZATCA clearance (B2B/B2G)
- ZATCA cryptographic stamp required for legal validity
- Input VAT deduction requires cleared invoice
In Practice
A manufacturer issues a SAR 500,000 standard invoice to a distributor; ZATCA clearance takes 2 seconds, the stamped XML and corresponding PDF are delivered to the distributor, who claims SAR 75,000 input VAT.
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
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