Saudi Tax Invoice: Required Fields, Simplified Invoice and QR Code (2026)
Quick answer: A VAT-registered business in Saudi Arabia issues a tax invoice when selling to another business (B2B) and a simplified tax invoice when selling to a consumer (B2C). Both must be in Arabic (English can be added), show the seller's 15-digit VAT number, the 15% VAT amount and the total. A simplified invoice must carry a QR code.
Tax invoice vs simplified tax invoice
| Tax invoice (فاتورة ضريبية) | Simplified (فاتورة ضريبية مبسطة) | |
|---|---|---|
| Usually for | Business to business (B2B) | Business to consumer (B2C) |
| Buyer name and address | Required | Not usually needed |
| Buyer VAT number | Required if the buyer is VAT registered | Not needed |
| QR code (Phase 1) | Optional | Required |
| Phase 2 (Fatoora) | Cleared by ZATCA before sharing | Reported to ZATCA within 24 hours |
Fields a tax invoice must show
- The title “فاتورة ضريبية” (Tax Invoice).
- A unique, sequential invoice number, and the date (and time) of issue.
- Seller name, address and VAT registration number.
- Buyer name, address and VAT number (when the buyer is VAT registered).
- For each item: description, quantity, unit price, VAT rate and VAT amount.
- Totals: amount before VAT, any discount, total VAT, and total including VAT.
All fields must be readable in Arabic. A bilingual Arabic and English invoice is fine.
How to check a Saudi VAT number
A Saudi VAT registration number has 15 digits and starts and ends with 3, for example 3XXXXXXXXXXXXX3. A number in any other format is not valid. You can also confirm a business's VAT number on ZATCA's website.
What the QR code contains
The Phase 1 QR code holds five pieces of data: seller name, seller VAT number, invoice date and time, total including VAT, and VAT total. Scanning it with ZATCA's app shows these values, which is a quick way to verify an invoice (التحقق من فاتورة ضريبية).
Example: one item with 15% VAT
| Line | Amount (SAR) |
|---|---|
| Price before VAT | 1,000.00 |
| VAT 15% | 150.00 |
| Total including VAT | 1,150.00 |
If the price already includes VAT, divide by 1.15 to find the amount before VAT. See the VAT calculation guide.
Phase 2 e-invoicing (Fatoora): what it means for you
Under Phase 2, invoices must be produced by an e-invoicing system connected to ZATCA, as XML with a cryptographic stamp. Businesses join in waves, based on their revenue, when ZATCA notifies them.
Hasebio creates a printable Saudi invoice draft and calculation. It is not a replacement for a ZATCA-integrated Phase 2 e-invoicing solution.
Frequently asked questions
What is the difference between a tax invoice and a simplified tax invoice?
A tax invoice is for sales to businesses and includes the buyer's details. A simplified invoice is for sales to consumers, needs fewer buyer details and must have a QR code.
Does a Saudi invoice have to be in Arabic?
Yes. The required fields must be in Arabic. English can be shown next to the Arabic.
How many digits is a Saudi VAT number?
15 digits, starting and ending with the number 3.
Is a QR code required on a tax invoice?
It is required on simplified invoices (B2C) and optional on standard tax invoices (B2B) under Phase 1.
Can I use a free invoice generator after Phase 2?
Only for drafts or if your business is not yet in a Phase 2 wave. Once ZATCA notifies you, invoices must come from a ZATCA-connected e-invoicing system.
Official sources
- ZATCA: E-invoicing frequently asked questions
- ZATCA: How to prepare for Phase 1 (generation)
- ZATCA: What is e-invoicing
This guide explains the general rules. It is not legal advice.