Saudi Arabian VAT invoice requirements

  • VAT invoices must be issued for all taxable supplies and/or related payments
  • Invoices must be issued by at least the 15th of the month following the taxable supply
  • Invoices should include the following details:
    • Date of invoice (and date of supply if different)
    • Unique, sequential invoice number
    • Tax ID number of the supplier
    • Name and address of the supplier and customers
    • Description and quantity of the goods supplies; nature of services provided
    • Gross, VAT and net values of supply
    • VAT rate applied, and explanation where not the standard rate
  • Simplified invoices are permitted where the taxable supply is below Riyals 1,000; this excludes the VAT calculation and address of the customer
  • Electronic invoices must be issued where prescribed by the tax authorities
  • Invoice credit or debit notes must contain a reference to the original sales invoice number, plus any details of a discount
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