Issue of invoice by vendor and subsequent audit, reporting and approval by ZATCA for compliance. The customer/buyer who wants to use the relevant invoice or note for input VAT deduction receives the relevant invoice or note. It will have no effect on the fields, however it is mandatory that the invoice states that it is self-billed.
Nominal The invoice is issued for goods that are offered free of charge according to the VAT regulation of KAS. Summary Invoices are issued for sales that occur over a period of time and occur for several types of billing arrangements between the seller and the buyer. The invoice is used to carry VAT related information from the Taxpayer to ZATCA to enable invoice clearing and reporting.
An invoice must contain sufficient information to enable the customer and any auditor to determine whether the invoice is correct from a VAT point of view. The invoice will allow the determination of the VAT regime, the calculation and description of the tax, in accordance with VAT legislation and subsequent amendments.
Invoice business requirements
7 Semantic data types
- Introduction
- Primitive types
- Semantic data types
- The semantic model - UBL syntax
Codes will be entered exactly as shown in the applicable syntax selected code list. Line breaks in the text may be present, and any line breaks must be preserved and respected by the receiving system. Time The time type represents a time of day in the format HH:mm:ss where HH represents the hour, mm the minutes, and ss the seconds.
If desired, an unlimited number of additional digits can be used to increase fraction-second accuracy. Times should not include time zone information if the time is local to KSA. Alternatively, the UTC time zone can be used by adding the suffix Z (Zulu time) to the end of the timestamp value.
The semantic model and business term (BT) definitions are defined in the accompanying spreadsheet KSA_eInvoicing_Data_Dictionary. In this file, the order of the business terms is according to the UBL XML invoice order.
8 Value added tax (VAT)
- Introduction
- Line VAT information
- Document level allowance and/or charge
- VAT Breakdown
- Invoice total VAT amount
The time is based on a 24-hour period, so hours must be represented as 00 to 24. Each invoice line must have the invoiced item VAT category code (BT-151) and for all VAT categories except "Not subject to VAT " (O), the VAT rate must be indicated. Each allowance and/or tax at document level must have the code for approval and/or tax VAT category (BT-95 and/or BT-102), and for all VAT categories the VAT rate must be indicated.
A VAT breakdown will be provided for each particular VAT category code and VAT rate combination found in the VAT line information or document level allowance and/or fee. For some VAT categories, the VAT rate will be zero, and therefore, the rate is not necessary to group the VAT allocation for these. Please note that for the VAT rate, only significant decimals should be considered, i.e. any change in the subsequent zeros must not result in different allocations of VAT.
Invoice line 1 has category code = S and VAT rate = 15 Invoice line 2 has category code = S and VAT rate = 15.00 This should result in only one VAT statement.
9 Calculation
- Introduction
- Calculation on invoice totals Business
- Calculation on invoice line level Business
- Calculation of allowance/charge amount
- Calculation of prepayment amount
- Calculation of VAT
Because the net amount on the line must be rounded to two decimal places, keep in mind that the different parts of the calculation must be rounded separately. If the basic amount is present, the percentage will also be present, and if the percentage is present, the basic amount will also be present and the calculation of the amount will be:. The advance payment refers to an advance payment that a buyer makes to a seller before the delivery of goods or services.
In addition, when the down payment amount is adjusted on the invoice, the document references related to the down payment invoices must be provided on additional invoice lines with main supply values that are 0 (zero) for those invoice lines. . Prepayment invoice number. date of issue of prepaid invoices. time of issuing prepaid invoices. account type code of prepaid accounts.
10 Rounding
11 Code lists
Introduction
Code lists for coded elements
Simplified Tax Invoice A simplified document/message requesting payment for goods or services supplied under terms agreed between the seller and the buyer. The simplified tax invoice contains a smaller number of mandatory fields in accordance with Article 53 (paragraph 8) of the KSA regulation on VAT. A document/message requesting payment for goods or services supplied under terms agreed between the seller and the buyer.
Document/message claiming advance payment for goods or services delivered under the terms agreed between seller and buyer. All country codes on an invoice or credit note are the alpha-2 code from ISO 3166-1. All currencies on an invoice or credit note must be the alphabetical code from ISO 4217:2015 Document location cbc:DocumentCurrencyCode.
VATEX-SA-34-2 نقل الركاب الدولي Bakirul Yaludla إلى Qanlana خدمات VATEX-SA-34-3 متصلة مباشرة و. أريد أن أذهب إلى قناة Dirotb VATEX-SA-34-4 لتسليم وسيلة مؤهلة. VATEX-SA-34-5 جميع الخدمات المتعلقة بنقل البضائع أو الركاب، على النحو المحدد في المادة الخامسة والعشرين من هذه اللائحة.
وكان يدعو بالعسل أنه إذا دخل غرفة يقوم سريعاً ويقوم مبكراً حتى لا نشعل الهواء بالداخل في شيء قيل عنه أنه مريض. VATEX-SA-EDU تعليم خاص للمواطن نينتا وسخلة للحصول على الدخل VATEX-SA-HEA رعاية صحية خاصة للمواطن نينتا وسخلة للحصول على الدخل VATEX-SA-MLTRY توفير السلع العسكرية المؤهلة للناس لتلقي العسل في ديروط . وسائل الدفع يجب أن يكون رمز النوع من قائمة رموز UN/CEFACT 4461، D.16B موقع المستند cac:PaymentMeans/cbc:PaymentMeansCode قائمة رموز المصدر مجموعة فرعية من قائمة رموز UN/CEFACT 4461، D.16B.
Units of measure code are recommended to be from UN/ECE Recommendation 20, Revision 16 (2020) Document location ubl:Invoice / cac:Invoice line / cbc:Billed quantity.
12 UBL schemas and namespaces
13 Transaction Validation Rules
Introduction
Business Rules
KSA Specific Rules
- KSA – EN16931 (BR-KSA-EN16931)
14 File Name Specification
15 QR code specifications
16 Electronic signature specifications
