Invoicing guide
Invoicing in Saudi Arabia
VAT — how it works, what an invoice needs, and where the numbers come from.
Data as of 2026-07-19. Sources: zatca.gov.sa (opens in new tab), zatca.gov.sa (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Saudi Arabia taxes most sales under a VAT system (regime type: vat). The document title Ochre prints is “Tax Invoice” once you're registered, or “Simplified Tax Invoice” if you're not.
Tax registration number
The tax registration number for Saudi Arabia is labelled Tax Identification Number (TIN) on an Ochre invoice.
Format: 15 digits.
Registration & thresholds
375,000 SAR — Mandatory registration above SAR 375,000 taxable supplies over a rolling 12 months (past or anticipated next 12); voluntary from SAR 187,500. Non-residents making taxable supplies must register within 30 days with no minimum. Thresholds are MED confidence (GCC Framework Agreement figures, not in the Implementing Regulations text). Filing is monthly above SAR 40M turnover, else quarterly (Art 58).
Rates
| Standard-rated (15%) | 15% |
|---|---|
| Zero-rated (0%) | 0% |
| Exempt | 0% |
| Out of scope | 0% |
Rates shown above are for Domestic supply; this pack also defines Export for cross-border or special-case supplies.
Price display
Ochre's default for Saudi Arabia is tax-exclusive pricing on a line item.
For consumer-facing (B2C) prices, the displayed price must include tax.
Rounding
Tax is rounded half up, applied once for the invoice total, to a precision of 0.01.
Mandatory invoice fields
- Document title (e.g. “Tax Invoice”)
- Seller's tax registration number
- Sequential invoice number
- Issue date
- Date of supply
- Tax broken down by rate
- Reverse-charge statement (where it applies)
Fiscal year & dates
The fiscal year starts January 1. Dates print in DD/MM/YYYY order.
Currency
SAR (SR), shown to 2 decimal places.
E-invoicing
MANDATORY and live. Phase 1 'Generation' since 4 Dec 2021 (all resident VAT-registered). Phase 2 'Integration' rolled out in 24 turnover-based waves; Wave 24 (SAR 375,000) closed 30 Jun 2026, so Phase 2 now covers essentially every VAT-registered business. Invoices are XML (UBL 2.1) with a cryptographic stamp (CSID) and a mandatory TLV/QR code. STANDARD (B2B) invoices require real-time ZATCA CLEARANCE before sharing with the buyer; SIMPLIFIED (B2C) invoices are reported to ZATCA within 24 hours. Ochre v1 renders the invoice but does NOT clear/report to Fatoora — a Phase-2 SA business needs ZATCA integration or an accredited e-invoicing solution for a legally complete invoice. Flag for a product decision before SA leaves seed.