ZATCA E-Invoice Template 2026 | Free XML UBL 2.1 Format & QR Code Guide

ZATCA (Zakat, Tax and Customs Authority) requires all taxable businesses in Saudi Arabia to issue e-invoices in a standardized XML format (UBL 2.1) with specific fields, cryptographic stamps, and QR codes. Below is the complete technical specification and downloadable template.

Required Fields in ZATCA Invoice

Field Name	Description	Requirement
Seller Name	Legal name of the taxpayer issuing the invoice	Mandatory
VAT Number (TRN)	Tax Registration Number (15 digits)	Mandatory
Invoice Date & Time	Timestamp of issuance (ISO 8601 format)	Mandatory
Invoice Number	Unique sequential number	Mandatory
Buyer Name	For B2B invoices (if TRN available)	Conditional
Buyer TRN	Buyer's Tax Registration Number (for B2B)	Conditional
Line Items	Description, quantity, unit price, VAT rate for each item	Mandatory
Subtotal	Total before VAT	Mandatory
VAT Amount	Tax amount (15% standard rate or applicable rate)	Mandatory
Total Due	Subtotal + VAT	Mandatory
QR Code (Cryptographic Stamp)	Base64-encoded string containing seller details, timestamp, invoice total, VAT, and digital signature	Mandatory

💻 Sample XML (UBL 2.1) - ZATCA Compliant

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:ProfileID>reporting:1.0</cbc:ProfileID>
  <cbc:ID>INV-2026-001</cbc:ID>
  <cbc:IssueDate>2026-03-30</cbc:IssueDate>
  <cbc:IssueTime>14:30:00</cbc:IssueTime>
  <cbc:InvoiceTypeCode>388</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>SAR</cbc:DocumentCurrencyCode>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cac:PartyName><cbc:Name>Your Company Name</cbc:Name></cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>Business Street</cbc:StreetName>
        <cbc:CityName>Riyadh</cbc:CityName>
        <cbc:CountrySubentity>Riyadh Province</cbc:CountrySubentity>
        <cac:Country><cbc:IdentificationCode>SA</cbc:IdentificationCode></cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>123456789012345</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="SAR">1000.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="SAR">1000.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="SAR">1150.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="SAR">1150.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="SAR">150.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="SAR">1000.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="SAR">150.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
</Invoice>

🔐 QR Code Generation for ZATCA Invoice

The QR code (cryptographic stamp) contains a Base64-encoded string of the following fields in Tag-Length-Value (TLV) format:

1. Seller Name
2. VAT Number (TRN)
3. Invoice Timestamp (ISO 8601)
4. Invoice Total (with VAT)
5. Total VAT Amount
6. Digital Signature (from CSD)

Example TLV encoding (simplified): |Seller Name|123456789012345|2026-03-30T14:30:00Z|1150.00|150.00|signature|

⬇️ Download Templates

📄 Download XML Template (UBL 2.1) 📘 Download JSON Mapping Guide

🔧 Integration Steps

1. Obtain CSD certificate from ZATCA-approved provider
2. Generate XML payload according to UBL 2.1 schema
3. Calculate cryptographic stamp and embed in QR code
4. Sign invoice with CSD certificate
5. Submit to Fatoora portal (Clearance or Reporting endpoint)
6. Receive ZATCA response and share QR invoice with buyer

Frequently Asked Questions

Can I use JSON instead of XML?

No. ZATCA requires XML in UBL 2.1 format for both Clearance and Reporting models. JSON is not accepted.

What is the difference between simplified and standard invoice?

Simplified invoices (under 1,000 SAR for B2C) have fewer required fields. Standard invoices require buyer TRN and address details.

How do I test my XML template?

Use ZATCA's Sandbox environment (Simulation portal). They provide validation tools to check XML structure before production.

Is there a deadline for XML implementation?

Phase 2 integration deadlines vary by business revenue. Large taxpayers (over SAR 3M) have earlier deadlines. Check ZATCA portal for your specific date.