Complete Guide to Mandatory Fields, Invoice Types, and Compliance Requirements
Last updated: March 30, 2026
Under ZATCA (Zakat, Tax and Customs Authority) Phase 2 e-invoicing regulations, all taxable businesses in Saudi Arabia must issue invoices that comply with a **specific format**. This comprehensive guide explains every requirementโfrom mandatory fields to QR code encoding.
For B2B transactions where the buyer has a TRN (Tax Registration Number). Includes full buyer details, address, and TRN.
For B2C transactions under 1,000 SAR. Requires fewer fields; no buyer TRN or address needed.
For increasing the invoice amount (additional charges, surcharges, or previously underbilled amounts).
For decreasing the invoice amount (returns, discounts, rebates, or previously overbilled amounts).
| Field Name | Description | Format/Example |
|---|---|---|
| Seller Name | Legal name of the taxpayer | ABC Company LLC |
| Seller TRN | Tax Registration Number (15 digits) | 123456789012345 |
| Invoice Date & Time | Timestamp of issuance (ISO 8601 format) | 2026-03-30T14:30:00Z |
| Invoice Number | Unique sequential number | INV-2026-001 |
| Buyer Name | For standard invoices (B2B) | XYZ Trading Co. |
| Buyer TRN | For standard invoices (15 digits) | 987654321098765 |
| Line Items | Description, quantity, unit price | Product A, 10, SAR 100 |
| Subtotal | Total before VAT | SAR 1,000.00 |
| VAT Rate | Standard 15% or other applicable rate | 15% |
| VAT Amount | Tax amount calculated | SAR 150.00 |
| Total Due | Subtotal + VAT | SAR 1,150.00 |
| QR Code | Cryptographic stamp (Base64 encoded TLV) | Base64 string |
| Feature | Standard Invoice | Simplified Invoice |
|---|---|---|
| Use Case | B2B (Buyer has TRN) | B2C (Consumer, < 1,000 SAR) |
| Buyer TRN Required | Required | Not Required |
| Buyer Address Required | Required | Optional |
| Line Items Detail | Detailed | Basic |
| QR Code Required | Yes | Yes |
ZATCA requires that certain fields on the **visual representation** of the invoice (PDF/paper) be in **Arabic**. Fields that must appear in Arabic include:
๐ก Tip: Use bilingual (Arabic/English) invoice templates for better compliance. ZATCA accepts invoices where both languages are present.
Every ZATCA-compliant invoice must include a QR code containing a cryptographic stamp. The QR code encodes the following fields in TLV (Tag-Length-Value) format:
Example TLV encoding: [1][12][Seller Name][2][15][123456789012345][3][20][2026-03-30T14:30:00Z][4][8][1150.00][5][7][150.00][6][256][digital_signature_hex]
For API submission, invoices must follow the UBL 2.1 XML schema. Key elements include:
A: No. The visual representation of the invoice must include Arabic for mandatory fields. Bilingual (Arabic/English) is acceptable. ZATCA inspectors check for Arabic text on paper invoices.
A: Debit note increases the invoice amount (additional charges, surcharges). Credit note decreases the invoice amount (returns, discounts, rebates). Both must follow ZATCA format and include reference to the original invoice.
A: Yes. For paper invoices, the QR code must be printed clearly and be scannable. For digital invoices (PDF/email), it must be displayed on the screen. Minimum size: 2cm x 2cm.
A: You cannot edit a submitted invoice. You must issue a credit note to cancel the incorrect invoice and then issue a new correct invoice. Both must be submitted to ZATCA.
A: ZATCA does not specify fonts, but Arabic text must be clear and readable. Common fonts like Traditional Arabic, Arial (with Arabic support), or Tahoma work well. Avoid decorative fonts.
A: TLV stands for Tag-Length-Value. Each field has a tag number (1-6), followed by the length of the value, followed by the value itself. The entire sequence is then Base64 encoded.
A: Yes, buyer name is recommended but not mandatory for simplified invoices under 1,000 SAR. However, for better record-keeping, including buyer name is good practice.
A: Deadlines vary by revenue. Large taxpayers (> SAR 3M) have earlier deadlines. Check your ZATCA portal for your specific integration date. Small businesses have extended timelines.