EInvoice - Data - Dictionary VF

Zakat, Tax and Customs Authority (ZATCA)
Electronic Invoice Data Dictionary to the E-Invoicing resolution dated 2023-05-19
Version Date Updates

1.0 2021-05-28
1.1 2022-06-24 Amendments on the business terms and its associated information
The summary of changes:

- Included the charges specification (Optional to be used, only if charges are currently
implemented on existing ERP solutions)
- Include new functionality of Advanced payment specifications (required to be used if invoice was
raised upon recieving advanced payment which has to be adjusted from a subsequent invoice)
1.2 2023-05-19
- Enhancements and simplifications
- Alignment across e-invoicing documents
Existing integrations DO NOT need to be amended in order to be successfully validated. All the
changes are further enhancements and additional functionalities.
Data dictionary details
Column Details
A Business Term Name
B Describes the business term
C Mapping the business term with the e-invoicing resolution fields in annex (2)
ZATCA E-invoice Category
Business term group and ID in ISO CEN/EN 16931:2017 standard. The terms that are not in ISO CEN/EN 16931:2017 standa
- no group ID
- a KSA term ID (ex: KSA-1)
E-F
UBL specifications for each business term:

- Invoice (/ubl:Invoice/) tag
- tag cardinality
H-J
- data type
Business requirements and rules for each business term:

- EN 16931 Rules
- KSA specific rules
L-M
Saudi context for each business term:

- status for each invoice type
O-U
- specific format if it is the case
V-W - Visibility on Invoice for Tax invoices and associated credit and debit notes
- Visibility on human readable formats for Simplified Tax invoices and associated credit and debit notes
Y-AA Field Characters Limits
AB Example for each business term
2023-05-19
nformation
s are currently
d to be used if invoice was

a subsequent invoice)
ssfully validated. All the

CEN/EN 16931:2017 standard receives:
notes
Business term name Description
Business process type Identifies a user-defined profile of the customization of UBL being used.
Invoice number A unique identification of the Invoice.
Unique invoice identifier Globally unique reference identifying the invoice.
Invoice issue date The date when the Invoice was issued as per Article 53 of the VAT
(gregorian calendar) Implementing Regulation
Invoice issue time The time when the invoice was issued.
Invoice type code A code specifying the functional type of the Invoice.
Invoice type transactions A code of the invoice subtype and invoices transactions.
Invoice note A textual note that gives unstructured information that is relevant to the
Invoice as a whole.
Invoice currency code The currency in which all Invoice amounts are given, except for the Total
VAT amount in accounting currency.
Tax currency code The currency used for VAT accounting and reporting purposes as
accepted or required in the country of the Seller.
Shall be used in combination with the Total VAT amount in accounting

currency (BT-111).
Purchase order ID An identifier of a referenced purchase order, issued by the Buyer.
Billing reference ID The sequential number (Invoice number BT-1) of the original invoice(s)
that the credit/debit note is related to.
Contract ID The identification of a contract.
Invoice counter value Invoice counter value
Previous invoice hash The base64 encoded SHA256 hash of the previous invoice.
This hash will be computed from the business payload of the previous
invoice: UBL XML of the previous invoice without tags for QR code (KSA-
14) and cryptographic stamp (KSA-15).
Invoice QR code QR code must contain:
- Seller VAT number
- Seller Name
- VAT Total
Cryptographic stamp Invoice cryptographic stamp
More details can be found in the Security Features Implementation

Standard.
Other seller ID Other seller ID is one of the list:

- Commercial registration number with "CRN" as schemeID
- MOMRAH license with "MOM" as schemeID
- MHRSD license with "MLS" as schemeID
Address - Street Seller address line 1 - the main address line in an address
Address - Additional street Seller address line 2 - an additional address line in an address that can
be used to give further details supplementing the main line.
Additional - Building Seller address building number
number
Address - Additional Seller address additional number

number
Address - City The common name of the city, town or village, where the Seller's address
is located.
Address - Seller postal Seller post code

code
Address - Province/State Seller country subdivision
Address - District The name of the subdivision of the Seller city, town, or village in which its
address is located, such as the name of its district or borough.
Address - Country code

Seller country code
VAT number (registered) Seller VAT identifier - taxpayer entity

or Group VAT number Also known as Seller VAT identification number.
Seller name Seller name
Other buyer ID Other Buyer ID, required only if buyer is not VAT registered, then one of
the following must be provided:
- Tax Identification Number "TIN" as schemeID

Address - Street Buyer address line 1 - the main address line in an address
Address - Additional street Buyer address line 2 - an additional address line in an address that can
be used to give further details supplementing the main line.
Address - Building number Buyer address building number
Address - Additional Buyer address additional number

number
Address - City The common name of the city, town or village, where the Buyer's address
is located.
Address - Buyer postal Buyer postal code

code
Address - Province/State Buyer country subdivision
Address - District The name of the subdivision of the Buyer city, town, or village in which its
address is located, such as the name of its district or borough.
Address - Country code Buyer country code
VAT number (registered) The Buyer's VAT identifier (also known as Buyer VAT identification
or Group VAT number number).
Buyer name The full name of the Buyer.
Supply date (gregorian The date when the supply is performed

calendar) For credit and debit notes , it acts as the original supply date.
Supply end date Calendar field "End Date" for Continuous Supplies.
Payment means type code The means, expressed as code, for how a payment is expected to be or
has been settled.
Entries from the UNTDID 4461 code list
Reasons for issuance of Reasons for issuance of credit / debit note as per Article 40 (paragraph 1)
credit / debit note and Article 54 (3) of KSA VAT regulations, a Credit and Debit Note is
issued for these 5 instances:
- Cancellation or suspension of the supplies after its occurrence either
wholly or partially (‫)تم إلغاء أو وقف التوريد بعد حدوثه أو اعتباره كليًا أو جزئيًا‬
- In case of essential change or amendment in the supply, which leads to
the change of the VAT due (‫وجود تغيير أو تعديل جوهري في طبيعة التوريد بحيث يؤدي الى‬
‫)تغيير الضريبة المستحقة‬
- Amendment of the supply value which is pre-agreed upon between the
supplier and consumer (‫)تم االتفاق على تعديل قيمة التوريد مسبقًا‬
- In case of goods or services refund. (‫)عند ترجيع السلع أو الخدمات‬
- In case of change in Seller's or Buyer's information (‫عند التعديل على بيانات‬
‫)المورد أو المشتري‬
Payment terms The payment terms, if mode of payment is credit. Free text
Payment account identifier The account number, IBAN, to which the transfer should be made.
In the case of factoring this account is owned by the factor.
Document level allowance An indicator that this AllowanceCharge describes a discount.
indicator The value of this tag indicating discount (Allowance) must be "false".
Document level allowance The percentage that may be used, in conjunction with the document level
percentage allowance base amount, to calculate the document level allowance
amount.
Document level allowance The amount of an allowance, without VAT.
amount
Currency for document Currency for document level allowance amount

level allowance amount
Document level allowance The base amount that may be used, in conjunction with the document
base amount level allowance percentage, to calculate the document level allowance
amount.
Currency for document Currency for document level allowance base amount.
level allowance base
amount
Document level allowance A coded identification of what VAT category applies to the document
VAT category code level allowance.
Document level allowance The VAT rate, represented as percentage that applies to the document
VAT rate level allowance.
Reason for the document Each document-level allowance must have the reason for the document-
level allowance level allowance
Code for the reason for A reason code corresponding to the reason for the document-level
document level allowance allowance.
Tax scheme ID Mandatory element. Use “VAT”
Document level charge An indicator that this AllowanceCharge describes a Charge.

indicator The value of this tag indicating Charge must be "true".
Document level charge The percentage that may be used, in conjunction with the document level
percentage charge base amount to calculate the document level charge amount .
Document level charge The amount of a charge, without VAT.

amount
Currency for document Currency for document level charge amount

level charge amount
Document level charge The base amount that may be used, in conjunction with the document
base amount level charge percentage to calculate the document level charge amount.
Currency for document The currency of the document level charge base amount.
level charge base amount
Document level Charge A coded identification of what VAT category applies to the document
VAT category code level charge.
Document level Charge The VAT rate, represented as percentage that applies to the document
VAT rate level charge.
Reason for the document The reason of the document level charge
level charge
Code for the reason for A reason code corresponding to the reason for the document-level
document level charge charge.
Sum of Invoice line net Sum of all Invoice line net amounts in the Invoice without VAT
amount
Currency for sum of Currency for invoicetotal amount
invoice line net amount
Sum of allowances on Sum of all allowances on document level in the Invoice.

document level Allowances on line level are included in the Invoice line net amount which
is summed up into the Sum of Invoice line net amount.
Currency for sum of Currency for invoice total amount without VAT
allowances on document
level
Sum of charges on Sum of all charges on document level in the Invoice.
document level Charges on line level are included in the Invoice line net amount which is
summed up into the Sum of Invoice line net amount.
Currency for sum of Currency for invoice total amount without VAT
charges on document
level
Invoice total amount The total amount of the Invoice without VAT.
without VAT
Currency for invoice total Currency for invoice total amount without VAT
amount without VAT
Invoice total VAT amount The total VAT amount for the Invoice.
The Invoice total VAT amount is the sum of all VAT category tax
amounts.
Currency for total VAT Currency for total VAT amount

amount
Invoice total VAT amount The VAT total amount expressed in the accounting currency accepted or
in accounting currency required in the country of the Seller.
To be used when the VAT accounting currency (BT-6) differs from the
Invoice currency code (BT-5).
The VAT amount in accounting currency is not used in the calculation of
the Invoice totals.
Currency for invoice total Currency for invoice total VAT amount in accounting currency
VAT amount in accounting
currency
Invoice total amount with The total amount of the Invoice with VAT.
VAT The Invoice total amount with VAT is the Invoice total amount without
VAT plus the Invoice total VAT amount.
Currency for invoice total Currency for invoice total amount with VAT
amount with VAT
Pre-Paid amount The sum of amounts which have been paid in advance including VAT.
This amount is subtracted from the invoice total amount with VAT to
calculate the amount due for payment.
Currency for pre-paid Currency for pre-paid amount

amount
Rounding amount Amount which must be added to total in order to round off the payment
amount.
Currency for Rounding Currency for Rounding amount

amount
Amount due for payment The outstanding amount that is requested to be paid.
This amount is the Invoice total amount with VAT minus the pre-paid
amount that has been paid in advance plus Rounding Amount. The
amount is zero in case of a fully paid Invoice.
Currency for amount due Currency for amount due for payment
for payment
VAT category taxable Sum of all taxable amounts subject to a specific VAT category code and
amount VAT category rate (if the VAT category rate is applicable).
The sum of Invoice line net amount minus allowances on document level
which are subject to a specific VAT category code and VAT category rate
(if the VAT category rate is applicable).
Currency for VAT category Currency for VAT category taxable amount
taxable amount
VAT category tax amount Calculated by multiplying the VAT category taxable amount with the VAT
category rate for the relevant VAT category.
Currency for category tax Currency for category tax amount

amount
VAT category code Coded identification of a VAT category.
VAT category rate The VAT rate, represented as percentage that applies for the relevant
VAT category.
VAT exemption reason A coded statement of the reason for why the amount is exempted from
code VAT.
VAT exemption reason A textual statement of the reason why the amount is exempted from VAT
text or why no VAT is being charged
Invoice line identifier A unique identifier for the individual line within the Invoice.
This value should be only numeric value between 1 and 999,999
Prepayment ID The sequential number (Invoice number BT-1) of the associated

Prepayment invoice(s).
Prepayment UUID
A unique reference identifying the invoice (KSA-1) of the associated
Prepayment invoice(s).
Prepayment Issue Date Issue Date (BT-2) of the associated Prepayment invoice(s).
Prepayment Issue Time Issue Time (KSA-25) of the associated Prepayment invoice(s).
Prepayment Document Invoice type code (BT-3) of the associated Prepayment invoice(s). The
Type Code only acceptable value is '386'.
Invoiced quantity The quantity of items (goods or services) that is charged in the Invoice
line.
Invoiced quantity unit of The unit of measure that applies to the invoiced quantity.
measure
Invoice line net amount The total amount of the Invoice line, including allowances (discounts). It
is the item net price multiplied with the quantity.
The amount is “net” without VAT.
Currency for invoice line Currency for invoice line net amount
net amount
Invoice line allowance An indicator that this AllowanceCharge describes a discount.

indicator The value of this tag indicating discount (Allowance) must be "false".
Invoice line allowance The percentage that may be used, in conjunction with the Invoice line
percentage allowance base amount, to calculate the Invoice line allowance amount.
Reason for the invoice line The reason for allowance on line item-level
allowance
Code for the reason for A reason code corresponding to the reason for allowance on line item-
invoice line allowance level
Invoice line allowance The amount of an allowance, without VAT.

amount (discount or
rebate amount)
Currency for line Currency for line allowance amount

allowance amount
Invoice line allowance The base amount that may be used, in conjunction with the Invoice line
base amount allowance percentage, to calculate the Invoice line allowance amount.
Currency for invoice line Currency for invoice line allowance base amount
allowance base amount
Invoice line Charge An indicator that this AllowanceCharge describes a Charge.

indicator The value of this tag indicating Charge (Allowance) must be "true".
Invoice line charge The percentage that may be used, in conjunction with the Invoice line
percentage charge base amount, to calculate the Invoice line charge amount
Invoice line charge The amount of a charge, without VAT.

amount
Currency for Invoice line The currency of the Invoice line charge amount
charge amount
Invoice line charge base The base amount that may be used, in conjunction with the invoice line
amount charge percentage to calculate the Invoice line charge amount.
Currency for invoice line The currency of the invoice line charge base amount
charge base amount
Reason for invoice line The reason of Invoice line level charge.
charge
Code for the reason for A Reason code corresponding to the 'reason' of line level charge.
invoice line charge
VAT line amount VAT amount as per Article 53
Currency for VAT line Currency for VAT line amount

amount
Line amount inclusive VAT Line amount inclusive VAT
Currency for line amount Currency for line amount inclusive VAT
inclusive VAT
Prepayment VAT The sum total of VAT category taxable amount (BT-116) subject to
Category Taxable Amount specific VAT Category code of the associated Prepayment invoice(s).
Currency for Prepayment Currency for Prepayment VAT Category Taxable Amount
VAT category Taxable
Amount
Prepayment VAT The sum total of VAT category tax amount (BT-117) subject to specific
Category Tax Amount VAT Category code of the associated Prepayment invoice(s).
Currency for Prepayment Currency for Prepayment VAT Category Tax Amount
VAT Category Tax
Amount
Item name The description of goods or services as per Article 53 of the VAT
Implementing Regulation.
Item Buyer's identifier An identifier, assigned by the Buyer, for the item.
Item Seller's identifier An identifier, assigned by the Seller, for the item.
Item standard identifier An item identifier based on a registered scheme.
This should include the product code type and the actual code. This list
includes UPC (11 digit, 12 digit, 13 digit EAN), GTIN (14 digit), Customs
Item net price The price and
HS Code of anmultiple
item, exclusive of VAT, after subtracting item price
other codes
discount.
The Item net price has to be equal with the Item gross price minus the
Item price discount.
Currency for item net price Currency for item net price
Invoiced item VAT The VAT category code for the invoiced item.
category code
Invoiced item VAT rate The VAT rate, represented as percentage that applies to the invoiced
item as per Article 53 of the VAT Implementing Regulation
Prepayment VAT
Category Code The VAT category code (BT-118) of the associated Prepayment
invoice(s).
Prepayment VAT rate
The VAT rate (BT-119) of the specific VAT category code of the
associated Prepayment invoice(s).
Item price base quantity The number of item units to which the price applies.
Item price base quantity Item price base quantity unit code
unit code
Price allowance indicator An indicator that this AllowanceCharge describes a discount/Charge. The
value of this tag indicating discount (Allowance) must be "false".
Item price discount The total discount subtracted from the Item gross price to calculate the
Item net price.
Only applies if the discount is provided per unit and if it is not included in
the Item gross price.
This is in the context of the line item price level (not the line item level).
Currency for item price Currency for item price discount
discount
Item gross price The unit price, exclusive of VAT, before subtracting Item price discount.
Currency for item gross Currency for item gross prices. This is in the context of the line item price
prices level (not the line item level).
Business term ID (EN
16931) / KSA term ID
Mapping with E Invoicing Resolution Annex 2 ZATCA E-invoice Category
Group ID Term ID
NA Process control BG-2 BT-23
2.1 Invoice Reference Number (IRN) Invoice identifier - BT-1
2.2 Universally Unique Invoice Identifier in UUID Invoice UUID - KSA-1

format.
3.1 Invoice issue date as per Article 53(5)(a) of the Dates - BT-2
VAT Implementing Regulation OR
3.1 Note issue date as per Article 54(3) of the VAT

Implementing Regulation
3.2 Invoice issue time OR Times - KSA-25
3.2 Note issue time
1.1 Invoice Type Description Invoice type code - BT-3
1.1 Invoice Type Description Invoice transaction code - KSA-2

1.2 Special billing agreement flags (not mutually
exclusive)
1.3 Special transaction type flags (not mutually
10.1 Notes, to enter any information not captured Notes
exclusive) BG-1 BT-22
in invoice fields
NA Currencies - BT-5
NA Currencies - BT-6
6.1 Purchase order Reference documents - BT-13
13.1 A reference to the original invoice(s) that the Reference documents BG-3 BT-25
credit/debit note is related to
6.2 Contract Number Reference documents - BT-12
2.5 Invoice tamper-resistant counter value Invoice counter value - KSA-16
2.3 Previous document (invoice / note) hash. Previous invoice hash - KSA-13
2.4 QR Code QR code - KSA-14

12. Cryptographic Stamp Cryptographic stamp - KSA-15
4.4 Additional seller IDs. Seller identification BG-5 BT-29

BT-29-1
4.2 Address as per Article 53(5)(e) of the VAT Seller address BG-5 BT-35
4.2 Address as per Article 53(5)(e) of the VAT Seller address BG-5 KSA-17
4.3 VAT registration numbers as per Article 53(5) Seller identification BG-5 BT-31
(c) of the VAT Implementing Regulation and in
case the seller is part of a VAT group then the
VAT group Registration number should be entered
4.1 Name as per Article 53 of the VAT Seller identification BG-5 BT-27
5.4 Additional buyer ID Buyer identification BG-7 BT-46

BT-46-1
5.2 Address as per Article 53(5)(e) of the VAT Buyer address BG-8 BT-50
5.2 Address as per Article 53(5)(e) of the VAT Buyer address BG-8 KSA-18
5.3 VAT registration number (if applicable) for the Buyer identification BG-7 BT-48
buye rand in case the buyer is part of a VAT group
then the VAT group Registration number should
be entered
5.1 Name, as per Article 53 of the VAT Buyer identification BG-7 BT-44
3.3 Supply Date Delivery dates BG-13 KSA-5
3.3 Supply Date Delivery dates - KSA-24
9.1 Payment means, to specify if mode of Payment instructions - Payment mean BG-16 BT-81
payment is cash, credit/debit cards, bank transfer,
credit, and/or others.
13.2 Reason for issuance of credit / debit note as Payment instructions - credit / debit - KSA-10
per the VAT Implementing Regulation note reason
9.2 Payment Terms, if mode of payment is by Payment instructions - Credit transfer BG-17 KSA-22
credit.
9.3 Supplier’s Bank Account details, if mode of Payment instructions - Credit transfer BG-17 BT-84
payment is by credit.
NA Allowance (discount) at document BG-20 -
level
8.1 Discount or rebate percentage, if discount is Allowance (discount) at document BG-20 BT-94
provided at invoice level level
8.2 Discount or rebate amount, if discount is Allowance (discount) at document BG-20 BT-92
provided at invoice level as per Article 53 of the level
VAT Implementing Regulation
8.2 Discount or rebate amount, if discount is Allowance (discount) at document BG-20 BT-5
provided at invoice level as per Article 53 of the level
provided at invoice level OR level
8.2 Discount or rebate amount, if discount is
provided at invoice level as per Article 53 of the
provided at invoice level OR level
8.2 Discount or rebate amount, if discount is
provided at invoice level as per Article 53 of the
NA Allowance (discount) at document BG-20 BT-97
level
NA Allowance (discount) at document BG-20 BT-98

level
NA Allowance (discount) at document BG-20 KSA-21

level
NA Charge at document level BG-21 -

NA Charge at document level BG-21 BT-101
8.6 Charge amount, without VAT if charge is Charge at document level BG-21 BT-99
applied at document level
8.6 Charge amount, without VAT if charge is Charge at document level BG-21 BT-5
applied at document level

NA Charge at document level BG-21 KSA-21
NA Invoice total amounts - Sum of Invoice BG-22 BT-106

line net amount
NA Invoice total amounts - Sum of Invoice BG-22 BT-5
line net amount
NA Sum of allowances (discounts) at BG-22 BT-107

document level
NA Sum of allowances (discounts) at BG-22 BT-5

document level
NA Sum of charges at document level BG-22 BT-108
NA Sum of charges at document level BG-22 BT-5
8.3 Invoice Taxable Amount per rate or exemption Invoice total amounts - Total amount BG-22 BT-109
as per Article 53 of the VAT Implementing without VAT
Regulation
8.3 Invoice Taxable Amount per rate or exemption Invoice total amounts - Total amount BG-22 BT-5
as per Article 53 of the VAT Implementing without VAT
Regulation
8.4 VAT Total as per Article 53(5)(j) of the VAT Invoice total amounts - Total VAT BG-22 BT-110
Implementing Regulation OR amount
8.4 VAT Total as per Article 53(8)(e) of the VAT
Implementing Regulation OR amount
Implementing Regulation OR amount in accounting currency
Implementing Regulation OR amount in accounting currency
8.5 Invoice Gross Total (inclusive of VAT) OR Invoice total amounts - Total amount BG-22 BT-112
8.5 Invoice Gross Total (inclusive of VAT) as per with VAT
Article 53(8)(d) of the VAT Implementing
Regulation
If VAT total is not entered, Gross Total to be
entered
Statement - "Amount includes VAT"
8.5 Invoice Gross Total (inclusive of VAT) OR Invoice total amounts - Total amount BG-22 BT-5
8.5 Invoice Gross Total (inclusive of VAT) as per with VAT
Article 53(8)(d) of the VAT Implementing
Regulation
If VAT total is not entered, Gross Total to be
entered
Statement - "Amount includes VAT"
8.7 Advanced payment adjustment amount Invoice total amounts - Pre-Paid BG-22 BT-113
(inclusive of VAT) amount
8.7 Advanced payment adjustment amount Invoice total amounts - Pre-Paid BG-22 BT-5
(inclusive of VAT) amount
8.8 Rounding Amount Invoice total amounts - Rounding BG-22 BT-114

Amount
8.8 Rounding Amount Invoice total amounts - Rounding BG-22 BT-5

Amount
8.9 Amount due for payment Invoice total amounts - Payable BG-22 BT-115
amount
NA Invoice total amounts - Payable BG-22 BT-5

amount
NA VAT breakdown BG-23 BT-116

11.1 Where Tax is not charged at the standard VAT breakdown BG-23 BT-120
rate, this field should have a narration “Tax
treatment applied to the supply” as per Article 53
of the VAT Implementing Regulation
NA VAT breakdown BG-23 KSA-21
NA Line items - ID BG-25 BT-126
NA Reference to prepayment invoice(s) KSA-26

7.4 Quantity as per Article 53 of the VAT Line items - Quantity BG-25 BT-129
7.4 Quantity as per Article 53 of the VAT Line items - Quantity BG-25 BT-130
7.7 Subtotal (exclusive of VAT) Line items - Line extension amount BG-25 BT-131
7.7 Subtotal (exclusive of VAT) Line items - Line extension amount BG-25 BT-5
NA Line items - Allowance (discount) at BG-27 -

line level
7.5 Discount or rebate percentage, if discount is Line items - Allowance (discount) at BG-27 BT-138
provided at line item level line level
NA Line items - Allowance (discount) at BG-27 BT-139
line level
NA Line items - Allowance (discount) at BG-27 BT-140

line level
7.6 Discount or rebate amount, if discount is Line items - Allowance (discount) at BG-27 BT-136
provided at line item level as per Article 53(5)(h) of line level
the VAT Implementing Regulation
7.6 Discount or rebate amount, if discount is Line items - Allowance (discount) at BG-27 BT-5
provided at line item level as per Article 53(5)(h) of line level
NA Line items - Charge at line level BG-28 -

NA Line items - Charge at line level BG-28 BT-143
7.12 Charge amount, without VAT if charge is Line items - Charge at line level BG-28 BT-141
provided at line item level
7.12 Charge amount, without VAT if charge is Line items - Charge at line level BG-28 BT-5
provided at line item level

7.10 VAT amount as per Article 53(5)(j) of the VAT Line items - Line VAT amount - KSA-11
Implementing Regulation OR
7.10 VAT amount as per Article 53(8)(e) of the
7.10 VAT amount as per Article 53(5)(j) of the VAT Line items - Line VAT amount - BT-5
Implementing Regulation OR
7.10 VAT amount as per Article 53(8)(e) of the
7.11 Subtotal (inclusive of VAT) OR Line items - Line amount with VAT - KSA-12
7.11 Subtotal (inclusive of VAT) as per Article
53(8)(d) of the VAT Implementing Regulation with
a statement saying “inclusive of VAT”
7.11 Subtotal (inclusive of VAT) OR Line items - Line amount with VAT - BT-5
7.11 Subtotal (inclusive of VAT) as per Article
53(8)(d) of the VAT Implementing Regulation with
a statement saying “inclusive of VAT”
7.13 prepayment subtotal (Exclusive of VAT) per Line items - Prepayment amount - KSA-31
Rate or exemption
7.13 prepayment subtotal (Exclusive of VAT) per Line items - Prepayment amount - BT-5
Rate or exemption
7.14 prepayment VAT amount per Rate or Line items - Prepayment amount - KSA-32
exemption”
7.14 prepayment VAT amount per Rate or Line items - Prepayment amount - BT-5
exemption”
7.1 Goods or Service Description as per Article Line items - Description BG-31 BT-153
53(5)(f) of the VAT Implementing Regulation OR
7.1 Goods or Service Description as per Article
53(8)(c) of the VAT Implementing Regulation
7.2 Goods or Service Code Line items - Identifiers BG-31 BT-156
7.3 Unit Price as per Article 53(5)(h) of the VAT Line items - Item price BG-29 BT-146
7.3 Unit Price as per Article 53(5)(h) of the VAT Line items - Item price BG-29 BT-5
7.9 VAT category code Line items - VAT BG-30 BT-151
7.8 VAT rate as per Article 53(5)(i) of the VAT Line items - VAT BG-30 BT-152
NA Line items - Prepayment amount - KSA-33

7.15 prepayment VAT rate, per Rate or Line items - Prepayment amount - KSA-34
exemption
NA Line items - VAT BG-30 KSA-21
7.4 Quantity as per Article 53 of the VAT Line items - Item price BG-29 BT-149
7.4 Quantity as per Article 53 of the VAT Line items - Item price BG-29 BT-150
NA Line items - Item price BG-29 -
7.6 Discount or rebate amount, if discount is Line items - Item price BG-29 BT-147
provided at line item level as per Article 53(5)(h) of
7.6 Discount or rebate amount, if discount is Line items - Item price BG-29 BT-5
provided at line item level as per Article 53(5)(h) of
7.3 Unit Price as per Article 53 of the VAT Line items - Item price BG-29 BT-148
7.3 Unit Price as per Article 53 of the VAT Line items - Item price BG-29 BT-5
Business requirements and rules
UBL specifications
EN 16931 Rules KSA Rules

Invoice (/ubl:Invoice/) tag Cardinality Data type
cbc:ProfileID 0..1 Text BR-KSA-EN16931-01
cbc:ID 1..1 Identifier BR-02 BR-KSA-F-06
cbc:UUID 1..1 Identifier BR-KSA-03
cbc:IssueDate 1..1 Date BR-03 BR-KSA-04

BR-KSA-F-01
cbc:IssueTime 1..1 Time BR-KSA-70
cbc:InvoiceTypeCode 1..1 String BR-04 BR-KSA-05

BR-CL-01
cbc:InvoiceTypeCode / @name 0..1 String BR-KSA-06

BR-KSA-07
BR-KSA-31
cbc:Note 0..* Text BR-KSA-F-06
cbc:DocumentCurrencyCode 0..1 Code BR-05 BR-KSA-CL-02

BR-CL-04
cbc:TaxCurrencyCode 0..1 Code BR-CL-05 BR-KSA-EN16931-02

BR-KSA-68
cac:OrderReference/cbc:ID 1..1 if its parent Identifier BR-KSA-F-06

context exists
cac:BillingReference / 1..n Text BR-55 BR-KSA-56

cac:InvoiceDocumentReference / cbc:ID BR-KSA-F-06
cac:ContractDocumentReference / cbc:ID 1..1 if its parent Identifier BR-KSA-F-06
context exists
cac:AdditionalDocumentReferene / 0..1 Identifier BR-KSA-33
cbc:UUID BR-KSA-34
where
cac:AdditionalDocumentReferene / cbc:ID
= ICV
cac:AdditionalDocumentReference / 0..1 Text BR-KSA-26

cac:Attachment / BR-KSA-61
cbc:EmbeddedDocumentBinaryObject
cac:AdditionalDocumentReference / 0..1 Text BR-KSA-27
cac:Attachment /
cbc:EmbeddedDocumentBinaryObject
In the UBL extension 0..1 Complex tag Digital Identity Standards
ext:UBLExtensions / ext:UBLExtension / BR-KSA-28
ext:ExtensionContent / BR-KSA-29
sig:UBLDocumentSignatures xmlns:sig= BR-KSA-30
"urn:oasis:names:specification:ubl:schema: BR-KSA-60
xsd:CommonSignatureComponents-2"
xmlns:sac="urn:oasis:names:specification:
ubl:schema:xsd:SignatureAggregateComp
onents-2"
xmlns:sbc=
"urn:oasis:names:specification:ubl:schema:
xsd:SignatureBasicComponents-2"
xmlns:xades="urn:oasis:names:specificatio
n:ubl:schema:xsd:XAdESv141-2" /
sac:SignatureInformation /
cbc:ID =
urn:oasis:names:specification:ubl:signature
:1 (default value)
sbc:ReferencedSignatureID =
urn:oasis:names:specification:ubl:signature
:Invoice (default value)
ds:Signature - here is XMLDsig +
XAdES XML generated by the EU XAdES
tool for the cryptographic stamp
cac:AccountingSupplierParty / cac:Party / 0..* Identifier BR-KSA-08
cac:PartyIdentification / cbc:ID
where attribute schemeID is according to

cac:AccountingSupplierParty
the description / cac:Party / 0..1 Text BR-08 BR-KSA-09
cac:PostalAddress / cbc:StreetName BR-KSA-F-06
cac:AccountingSupplierParty / cac:Party / 0..1 Text BR-08 BR-KSA-F-06

cac:PostalAddress /
cbc:AdditionalStreetName
cac:AccountingSupplierParty / cac:Party / 0..1 Text BR-08 BR-KSA-09
cac:PostalAddress / cbc:BuildingNumber BR-KSA-37
cac:AccountingSupplierParty / cac:Party / 0..1 Text BR-08

cac:PostalAddress / cbc:PlotIdentification

cac:PostalAddress / cbc:CityName BR-KSA-F-06

cac:PostalAddress / cbc:PostalZone BR-KSA-66

cac:PostalAddress / cbc:CountrySubentity

cac:PostalAddress / BR-KSA-F-06
cbc:CitySubdivisionName
cac:AccountingSupplierParty / cac:Party / 1..1 if its parent Code BR-08 BR-KSA-09
cac:PostalAddress / cac:Country / context exists BR-09
cbc:IdentificationCode BR-CL-14
cac:AccountingSupplierParty / cac:Party / 1..1 if its parent Identifier BR-KSA-39
cac:PartyTaxScheme / cbc:CompanyID context exists BR-KSA-40
where cac:AccountingSupplierParty /
cac:Party / cac:PartyTaxScheme /
cac:TaxScheme = VAT
cac:PartyLegalEntity /
cbc:RegistrationName
cac:AccountingCustomerParty / cac:Party / 0..* Identifier BR-KSA-14
cac:PartyIdentification / cbc:ID BR-KSA-49
BR-KSA-81
where attribute "schemeID" is according to
cac:AccountingCustomerParty
the description / cac:Party / 0..1 Text BR-10 BR-KSA-10
cac:PostalAddress / cbc:StreetName BR-KSA-63
BR-KSA-F-06
cac:AccountingCustomerParty / cac:Party / 0..1 Text BR-KSA-F-06
cac:PostalAddress /
cbc:AdditionalStreetName
cac:AccountingCustomerParty / cac:Party / 0..1 Text BR-KSA-63
cac:PostalAddress / cbc:BuildingNumber
cac:AccountingCustomerParty / cac:Party / 0..1 Text

cac:PostalAddress / cbc:PlotIdentification
cac:AccountingCustomerParty / cac:Party / 0..1 Text BR-10 BR-KSA-10

cac:PostalAddress / cbc:CityName BR-KSA-63
BR-KSA-F-06
cac:AccountingCustomerParty / cac:Party / 0..1 Text BR-10 BR-KSA-63
cac:PostalAddress / cbc:PostalZone BR-KSA-67
cac:AccountingCustomerParty / cac:Party / 0..1 Text BR-KSA-F-06

cac:PostalAddress / cbc:CountrySubentity
cac:AccountingCustomerParty / cac:Party / 0..1 Text BR-KSA-63

cac:PostalAddress / BR-KSA-F-06
cbc:CitySubdivisionName
cac:AccountingCustomerParty / cac:Party / 1..1 if its parent Code BR-CL-14 BR-KSA-10
cac:PostalAddress / cac:Country / context exists BR-10 BR-KSA-63
cbc:IdentificationCode
cac:AccountingCustomerParty / cac:Party / 1..1 if its parent Identifier BR-KSA-44
cac:PartyTaxScheme / cbc:CompanyID context exists BR-KSA-46
where cac:AccountingCustomerParty /
cac:Party / cac:PartyTaxScheme /
cac:TaxScheme = VAT
cac:AccountingCustomerParty / cac:Party / 1..1 if its parent Text BR-KSA-25
cac:PartyLegalEntity / context exists BR-KSA-42
cbc:RegistrationName BR-KSA-71
BR-KSA-F-06
cac:Delivery / cbc:ActualDeliveryDate 0..1 Date BR-KSA-15

BR-KSA-F-01
BR-KSA-72
cac:Delivery / cbc:LatestDeliveryDate 0..1 Date BR-KSA-F-01
BR-KSA-35
BR-KSA-36
BR-KSA-72
cac:PaymentMeans / 1..n Code BR-49 BR-KSA-16

cbc:PaymentMeansCode BR-CL-16
cac:PaymentMeans / cbc:InstructionNote 0..* Text BR-KSA-17
BR-KSA-F-06
cac:PaymentMeans / 0..1 Text BR-KSA-F-06

cac:PayeeFinancialAccount /
cbc:PaymentNote
cac:PaymentMeans / 0..1 Text BR-61 BR-KSA-F-06
cac:PayeeFinancialAccount / cbc:ID
cac:AllowanceCharge / 1..1 if its parent boolean BR-KSA-F-02
cbc:ChargeIndicator context exists
cac:AllowanceCharge / 0..1 Percentage BR-KSA-DEC-01

cbc:MultiplierFactorNumeric BR-KSA-EN16931-03
BR-KSA-EN16931-04
BR-KSA-EN16931-05
With cbc:ChargeIndicator="false"
cac:AllowanceCharge / cbc:Amount 1..1 if its parent Amount BR-31 BR-KSA-F-04
context exists BR-DEC-01 BR-KSA-EN16931-03
cac:AllowanceCharge / cbc:Amount 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02

@currencyID context exists
cac:AllowanceCharge / cbc:BaseAmount 0..1 Amount BR-DEC-02 BR-KSA-F-04

BR-KSA-EN16931-03
BR-KSA-EN16931-04
With cbc:ChargeIndicator="false" BR-KSA-EN16931-05
cac:AllowanceCharge / cbc:BaseAmount 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02
cac:AllowanceCharge / cac:TaxCategory / 1..1 if its parent Code BR-32 BR-KSA-18

cbc:ID context exists BR-O-13
BR-CL-18
cac:AllowanceCharge / cac:TaxCategory / 1..1 if its parent Percentage BR-S-06 BR-KSA-12
cbc:Percent context exists BR-Z-06 BR-KSA-DEC-02
BR-E-06
0..1 Text BR-KSA-F-06
cac:AllowanceCharge/
cbc:AllowanceChargeReason
0..1 Code
cac:AllowanceCharge/
cbc:AllowanceChargeReasonCode
cac:AllowanceCharge / cac:TaxCategory / 1..1 if its parent string
cac:TaxScheme / cbc:ID context exists
cac:AllowanceCharge / 1..1 if its parent boolean BR-KSA-F-02

cac:AllowanceCharge / 0..1 Percentage BR-KSA-EN16931-03
BR-KSA-EN16931-05
With cbc:ChargeIndicator="true"
cac:AllowanceCharge / cbc:Amount 1..1 if its parent Amount BR-36 BR-KSA-F-04

context exists BR-DEC-05 BR-KSA-EN16931-03
cac:AllowanceCharge / cbc:Amount 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02
cac:AllowanceCharge / cbc:BaseAmount 0..1 Amount BR-DEC-06 BR-KSA-F-04

BR-KSA-EN16931-03
With cbc:ChargeIndicator="true" BR-KSA-EN16931-04
BR-KSA-EN16931-05
cac:AllowanceCharge / cbc:BaseAmount 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02

cac:AllowanceCharge / cac:TaxCategory / 1..1 if its parent Code BR-37 BR-KSA-18
cbc:ID context exists BR-CL-18
cac:AllowanceCharge / cac:TaxCategory / 1..1 if its parent Percentage BR-S-07 BR-KSA-13

cbc:Percent context exists BR-Z-07 BR-KSA-DEC-02
BR-E-07
cac:AllowanceCharge / 0..1 Text BR-KSA-21

cbc:AllowanceChargeReason BR-KSA-F-06
cac:AllowanceCharge / 0..1 Code BR-KSA-19

cbc:AllowanceChargeReasonCode BR-KSA-CL-06
cac:AllowanceCharge / cac:TaxCategory / 1..1 if its parent string

cac:TaxScheme / cbc:ID context exists
cac:LegalMonetaryTotal / 1..1 Amount BR-CO-10 BR-KSA-F-04

cbc:LineExtensionAmount BR-DEC-09
cac:LegalMonetaryTotal / 1..1 Code BR-CL-03 BR-KSA-CL-02
cbc:LineExtensionAmount @currencyID

cbc:AllowanceTotalAmount BR-DEC-10
cac:LegalMonetaryTotal / 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02

cbc:AllowanceTotalAmount @currencyID context exists

cbc:ChargeTotalAmount BR-DEC-11

cbc:ChargeTotalAmount @currencyID context exists
cac:LegalMonetaryTotal / 1..1 Amount BR-13 BR-KSA-F-04

cbc:TaxExclusiveAmount BR-CO-13
BR-DEC-12

cbc:TaxExclusiveAmount @currencyID
cac:TaxTotal / cbc:TaxAmount 1..1 Amount BR-CO-14 BR-KSA-EN16931-08
BR-DEC-13 BR-KSA-EN16931-09
BR-KSA-F-04
cac:TaxTotal / cbc:TaxAmount 1..1 Code BR-CL-03 BR-KSA-CL-02

@currencyID
cac:TaxTotal / cbc:TaxAmount 1..1 Amount BR-53 BR-KSA-EN16931-08

BR-DEC-15 BR-KSA-EN16931-09
BR-KSA-F-04
cac:TaxTotal / cbc:TaxAmount 1..1 Code BR-CL-03 BR-KSA-CL-02

@currencyID
cac:LegalMonetaryTotal / 1..1 Amount BR-14 BR-KSA-F-04

cbc:TaxInclusiveAmount BR-CO-15
BR-DEC-14
cbc:TaxInclusiveAmount @currencyID
cac:LegalMonetaryTotal / 0..1 Amount BR-DEC-16 BR-KSA-73

cbc:PrepaidAmount

cbc:PrepaidAmount @currencyID context exists
cac:LegalMonetaryTotal/ 0..1 Amount BR-DEC-17

cbc:PayableRoundingAmount
cac:LegalMonetaryTotal/ 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02

cbc:PayableRoundingAmount context exists
@currencyID
cac:LegalMonetaryTotal / 1..1 Amount BR-15
cbc:PayableAmount BR-CO-16
BR-DEC-18

cbc:PayableAmount @currencyID
cac:TaxTotal / cac:TaxSubtotal / 1..1 Amount BR-45 BR-KSA-F-04
cbc:TaxableAmount BR-DEC-19
BR-S-08
BR-E-08
BR-Z-08
BR-O-08
BR-CO-18
cac:TaxTotal / cac:TaxSubtotal / 1..1 Code BR-CL-03 BR-KSA-CL-02

cbc:TaxableAmount /@currencyID
cac:TaxTotal / cac:TaxSubtotal / 1..1 Amount BR-46 BR-KSA-F-04

cbc:TaxAmount BR-CO-17
BR-S-09
BR-Z-09
cac:TaxTotal / cac:TaxSubtotal / 1..1 Code BR-CL-03 BR-KSA-CL-02
cbc:TaxAmount /@currencyID BR-CO-18
cac:TaxTotal / cac:TaxSubtotal / 1..1 Code BR-47 BR-KSA-18

cac:TaxCategory / cbc:ID BR-Z-01
BR-E-01
BR-O-01
BR-CO-18
BR-CL-18
cac:TaxTotal / cac:TaxSubtotal / 1..1 Percentage BR-48 BR-KSA-DEC-02

cac:TaxCategory / cbc:Percent BR-CO-18
cac:TaxTotal / cac:TaxSubtotal / 0..1 Code BR-S-10 BR-KSA-23
cac:TaxCategory / BR-KSA-24
cbc:TaxExemptionReasonCode BR-KSA-69
BR-KSA-CL-04
cac:TaxTotal / cac:TaxSubtotal 0..1 Text BR-S-10 BR-KSA-83

/cac:TaxCategory / BR-KSA-F-06
cbc:TaxExemptionReason
cac:TaxTotal / cac:TaxSubtotal / 1..1 string BR-CO-18

cac:TaxCategory / cac:TaxScheme / cbc:ID
cac:InvoiceLine / cbc:ID 1..1 Identifier BR-21 BR-KSA-F-06

BR-16
cac:InvoiceLine / 1..1 if its parent Text _ BR-KSA-73

cac:DocumentReference / cbc:ID context exists
cac:InvoiceLine / 0..1 Identifier _ BR-KSA-73

cac:DocumentReference / cbc:UUID
cac:InvoiceLine / 1..1 if its parent Date _ BR-KSA-73

cac:DocumentReference / cbc:IssueDate context exists BR-KSA-F-01
cac:InvoiceLine / 1..1 if its parent Time _ BR-KSA-73
cac:DocumentReference / cbc:IssueTime context exists BR-KSA-F-05
cac:InvoiceLine / 1..1 if its parent String _ BR-KSA-73

cac:DocumentReference / context exists BR-KSA-74
cbc:DocumentTypeCode
cac:InvoiceLine / cbc:InvoicedQuantity 0..1 Quantity BR-22 BR-KSA-F-04
cac:InvoiceLine / cbc:InvoicedQuantity @ 0..1 string BR-KSA-F-06

unitCode
cac:InvoiceLine / 1..1 Amount BR-24 BR-KSA-EN16931-11

cbc:LineExtensionAmount BR-DEC-23 BR-KSA-F-04
BR-KSA-82
cac:InvoiceLine / 1..1 Code BR-CL-03 BR-KSA-CL-02

cbc:LineExtensionAmount @currencyID
cac:InvoiceLine / cac:AllowanceCharge / 1..1 if its parent boolean BR-KSA-F-02

cac:InvoiceLine / cac:AllowanceCharge / 0..1 Percentage BR-KSA-DEC-01

BR-KSA-EN16931-05
With cbc:ChargeIndicator="false" BR-KSA-EN16931-04
cac:InvoiceLine / cac:AllowanceCharge / 0..1 Text BR-KSA-F-06
cbc:AllowanceChargeReason
0..1 Code
cac:InvoiceLine / cac:AllowanceCharge /
cbc:AllowanceChargeReasonCode
cac:InvoiceLine / cac:AllowanceCharge / 1..1 if its parent Amount BR-41 BR-KSA-F-04

cbc:Amount context exists BR-DEC-24 BR-KSA-EN16931-03
BR-KSA-82
cac:InvoiceLine / cac:AllowanceCharge / 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02
cbc:Amount @currencyID context exists
cac:InvoiceLine / cac:AllowanceCharge / 0..1 Amount BR-DEC-25 BR-KSA-F-04

cbc:BaseAmount BR-KSA-EN16931-03
BR-KSA-EN16931-04
BR-KSA-EN16931-05
cbc:BaseAmount @currencyID context exists
cac:InvoiceLine / cac:AllowanceCharge / 1..1 if its parent boolean BR-KSA-F-02

cac:InvoiceLine / cac:AllowanceCharge / 0..1 Percentage BR-KSA-EN16931-03
BR-KSA-EN16931-05
cac:InvoiceLine / cac:AllowanceCharge / 1..1 if its parent Amount BR-43 BR-KSA-F-04

cbc:Amount context exists BR-DEC-27 BR-KSA-EN16931-03
BR-KSA-82
cbc:Amount @currencyID context exists
cac:InvoiceLine / cac:AllowanceCharge / 0..1 Amount BR-DEC-28 BR-KSA-F-04

cbc:BaseAmount BR-KSA-EN16931-03
BR-KSA-EN16931-04
BR-KSA-EN16931-05

cbc:BaseAmount @currencyID context exists
cac:InvoiceLine / cac:AllowanceCharge / 0..1 Text BR-KSA-22
cbc:AllowanceChargeReason BR-KSA-F-06
cac:InvoiceLine / cac:AllowanceCharge / 0..1 Code BR-KSA-20

cbc:AllowanceChargeReasonCode BR-KSA-CL-06
cac:InvoiceLine / cac:TaxTotal / 1..1 if its parent Amount BR-KSA-DEC-03

cbc:TaxAmount context exists BR-KSA-F-04
BR-KSA-52
BR-KSA-82
cac:InvoiceLine / cac:TaxTotal / 1..1 if its parent Code BR-KSA-CL-01
cbc:TaxAmount @currencyID context exists BR-KSA-CL-02
cac:InvoiceLine / cac:TaxTotal / 0..1 Amount BR-KSA-DEC-04
cbc:RoundingAmount BR-KSA-F-04
BR-KSA-51
BR-KSA-53
BR-KSA-82
cac:InvoiceLine / cac:TaxTotal / 1..1 if its parent Code BR-KSA-CL-01
cbc:RoundingAmount @curencyID context exists BR-KSA-CL-02
cac:InvoiceLine / cac:TaxTotal / 1..1 if its parent Amount _ BR-KSA-75

cac:TaxSubtotal / cbc:TaxableAmount context exists BR-KSA-79
BR-KSA-80
BR-KSA-DEC-06
BR-KSA-F-04
cac:InvoiceLine / cac:TaxTotal / 1..1 if its parent Code BR-CL-03 BR-KSA-CL-01

cac:TaxSubtotal / cbc:TaxableAmount context exists BR-KSA-CL-02
@currencyID
cac:InvoiceLine / cac:TaxTotal / 1..1 if its parent Amount _ BR-KSA-75
cac:TaxSubtotal / cbc:TaxAmount context exists BR-KSA-79
BR-KSA-80
BR-KSA-DEC-06
BR-KSA-F-04
cac:InvoiceLine / cac:TaxTotal / 1..1 if its parent Code BR-CL-03 BR-KSA-CL-01

cac:TaxSubtotal / cbc:TaxAmount context exists BR-KSA-CL-02
@currencyID
cac:InvoiceLine / cac:Item / cbc:Name 1..1 if its parent Text BR-25 BR-KSA-F-06

context exists
cac:InvoiceLine / cac:Item / 1..1 if its parent Identifier BR-KSA-F-06
cac:BuyersItemIdentification / cbc:ID context exists

cac:SellersItemIdentification / cbc:ID context exists

cac:StandardItemIdentification / cbc:ID context exists
cac:InvoiceLine / cac:Price / 1..1 Amount BR-26 BR-KSA-EN16931-07

cbc:PriceAmount BR-KSA-F-04
BR-KSA-82
cac:InvoiceLine / cac:Price / 1..1 Code BR-CL-03 BR-KSA-CL-02

cbc:PriceAmount @ currencyID
cac:InvoiceLine / cac:Item / 1..1 Code BR-CO-04 BR-KSA-18

cac:ClassifiedTaxCategory / cbc:ID BR-CL-18
cac:InvoiceLine / cac:Item / 1..1 Percentage BR-Z-05 BR-KSA-11

cac:ClassifiedTaxCategory / cbc:Percent BR-E-05 BR-KSA-DEC-02
BR-KSA-F-04
cac:InvoiceLine / cac:TaxTotal / 1..1 if its parent Code BR-KSA-75

cac:TaxSubtotal / cac:TaxCategory / context exists BR-CL-18 BR-KSA-18
cbc:ID
cac:InvoiceLine / cac:TaxTotal / 1..1 if its parent Percentage _ BR-KSA-75
cac:TaxSubtotal / cac:TaxCategory / context exists BR-KSA-76
cbc:Percent BR-KSA-77
BR-KSA-78
BR-KSA-DEC-02
cac:InvoiceLine / cac:Item / 1..1 string

cac:ClassifiedTaxCategory /
cac:TaxScheme / cbc:ID
cac:InvoiceLine / cac:Price / 0..1 Quantity BR-KSA-F-04
cbc:BaseQuantity
cac:InvoiceLine / cac:Price / 0..1 Code BR-KSA-F-06

cbc:BaseQuantity @unitCode
cac:InvoiceLine / cac:Price / 1..1 if its parent Boolean BR-KSA-EN16931-06

cac:AllowanceCharge / cbc:ChargeIdicator context exists
cac:InvoiceLine / cac:Price / 1..1 if its parent Amount BR-KSA-F-04

cac:AllowanceCharge / cbc:Amount context exists
cac:InvoiceLine / cac:Price / 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02

cac:AllowanceCharge / cbc:Amount @ context exists
currencyID
cac:InvoiceLine / cac:Price / 1..1 if its parent Amount BR-KSA-F-04
cac:AllowanceCharge / cbc:BaseAmount context exists
cac:InvoiceLine / cac:Price / 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02

cac:AllowanceCharge / cbc:BaseAmount context exists
@ currencyID
KSA context
KSA status (Mandatory / Optional / Conditional / Not applicable) in the XML format
Debit note Credit note

Debit note Credit note Simplified
Tax invoice (simplified tax (simplified tax
(tax invoice) (tax invoice) invoice
invoice) invoice)
M M M M M M
M M M M M M
M M M M M M
M M M M M M
M M M M M M
M M M M M M
M M M M M M
O O O O O O
M M M M M M
M M M M M M
O O O O O O
NA M M NA M M
O O O O O O
M M M M M M
M M M M M M
M M M M M M
M M M M M M
M M M M M M
M M M M M M
O O O O O O
M M M M M M
O O O O O O
M M M M M M
M M M M M M
O O O O O O
M M M M M M
M M M M M M
M M M M M M
M M M M M M
C C C C C C
M M M O O O
O O O O O O
C C C O O O
O O O O O O
M M M O O O
C C C O O O
O O O O O O
C C C O O O
M M M O O O
C C C O O O
M M M C C C
C C C C C C
C C C C C C
O O O O O O
NA M M NA M M
O O O O O O
O O O O O O
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
O O O O O O
O O O O O O
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
M M M M M M
M M M M M M
C C C C C C
C C C C C C
C C C C C C
C C C C C C
M M M M M M
M M M M M M
M M M M M M
M M M M M M
C C C C C C
C C C C C C
M M M M M M
M M M M M M
O O O O O O
O O O O O O
O O O O O O
O O O O O O
M M M M M M
M M M M M M
M M M M M M
M M M M M M
M M M M M M
M M M M M M
M M M M M M
C C C C C C
C C C C C C
C C C C C C
M M M M M M
M M M M M M
C C C C C C
O O O O O O
C C C C C C
C C C C C C
C C C C C C
M M M M M M
O O O O O O
M M M M M M
M M M M M M
C C C C C C
C C C C C C
O O O O O O
O O O O O O
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
M M M O O O
M M M O O O
M M M M M M
M M M M M M
C C C C C C
C C C C C C
C C C C C C
C C C C C C
M M M M M M
O O O O O O
O O O O O O
O O O O O O
M M M M M M
M M M M M M
M M M M M M
M M M M M M
C C C C C C
C C C C C C
M M M M M M
O O O O O O
O O O O O O
C C C C C C
C C C C C C
C C C C C C
C C C C C C
C C C C C C
Visibility on Invoice for Tax invoices and
associated credit and debit notes
KSA specific format
Not Required
Required
letters, digits and dashes Not Required
Required
HH:mm:ss Not Required
Subset of UN/CEFACT code list Not Required

1001, D.16B (The invoice type -not the code- will be printed
in the title)
Structure: Not Required - (For Self-billed invoices, it
NNPNESB should be marked as "Self-billed Tax Invoice"
where on human readable form in the title)"
NN (positions 1 and 2) = invoice
subtype: Not Required
Not Required
ISO 4217 Currency codes Required
Not Required
free text Required
Not Required
numeric Not Required
Not Required
Required
Not Required
alphanumeric Required
Required
Required, if populated
Required
Required
fix 5 digits Required
Required
Required
Required
Required
alphanumeric Required, if populated
Required
Required
Required
Required
Required
Required
Required
Required
Required
Required
subset of UNTDID 4461 Not Required

string Required
Not Required
Not Required
Not Required
Upto 2 decimal places, in Arabic Not Required

numerals (The following numerals:
1234567890)
Value between 0.00 and 100.00
Up to 2 decimal places, Arabic Required, if populated
numerals (EX: 123456)
Maximum 14 characters
Up to 2 decimal places, Arabic Not Required

Not Required
Subset of UNCL5305 as specified Not Required

in 11.2.4 of the XML
implementation standards

Not Required
Use UNTDID 5189 code list Not Required

entries. The code which describes
reason for the document-level
discount, and the reason for the
document-level discount must
apply to the same document-level
discount reason.
Not Required
Not Required
Up to 2 decimal places, in Arabic Not Required
numerals (The following numerals:
1234567890)


Not Required

Not Required
Use the list of codes UNTDID Not Required

7161. The code for reason for an
itemlevel Charge and the reason
for item-level Charge must refer to
the same reason for the Charge.
Not Required
In Arabic numerals (The following Not Required

numerals: 1234567890)
Not Required
In Arabic numerals (The following Required, if populated

numerals: 1234567890)

numerals: 1234567890)
In Arabic numerals (The following Required

numerals: 1234567890)
Required
numerals: 1234567890)
Required

numerals: 1234567890)

numerals: 1234567890)
Required

numerals: 1234567890)

numerals: 1234567890)
In Arabic numerals (The following Required, if advanced payment (BT-113) or

numerals: 1234567890) rounding amount (BT-114) is populated
Required, if advanced payment (BT-113) or

rounding amount (BT-114) is populated
numerals: 1234567890)
Not Required

numerals: 1234567890)
Not Required


Not Required
Required
Not Required
numeric Not Required
Not required
Not required
Not required
Not required
Not required

numerals: 1234567890)
Units of measurement code are Not Required

recommended to be from UN/ECE
Recommendation 20, Revision 16
(2020)
Up to 2 decimal places, Arabic Required

Required
Not Required

Not Required
Use UNTDID 5189 code list Not Required

entries. The code which describes
reason for the document-level
discount, and the reason for the
document-level discount must
apply to the same document-level
discount reason.

Not Required
Not Required



Not Required
Use the list of codes UNTDID Not Required

7161. The code for reason for an
itemlevel Charge and the reason
for item-level Charge must refer to
the same reason for the Charge.
Upto 2 decimal places, in SAR, in Required

Arabic numerals (EX: 123456)
Required
Upto 2 decimal places, in SAR, in Required
Required

Upto 2 decimal places, in SAR, in Required, if populated

Required
Not Required
Not Required
Not Required
Arabic numerals (EX: 123456) Required

Required

Upto 2 decimal places, in Arabic Required
Not Required
Upto 2 decimal places, in Arabic Required, if populated
Not Required

numerals: 1234567890)
Not Required
Not Required

numerals: 1234567890)
Not Required

numerals: 1234567890)
Not Required
Visibility on human readable formats for
Simplified Tax invoices and associated Field character limits
credit and debit notes Number of characters Number of characters
(minimum limit) - Standard (minimum limit) -
documents Simplified documents
Not Required - -
Required 1 character 1 character
Not Required - -
Required - -
Not Required - -
Not Required - -
(The invoice type -not the code- will be printed
in the title)
Not Required - -
Not Required 0 characters 0 characters
Not Required - -
Required - -

Not Required - -
Not Required - -
Required - -
Not Required - -
Not Required - -
Required, if populated 0 characters 0 characters

Required - -
Required, if populated - -
Required - -
Required, if populated 0 characters 0 characters
Required - -
Required - -
Not Required 1 character 0 characters
Not Required - -
Not Required - -
Not Required - -

Not Required - -
Not Required - -
Required, if populated 1 character 0 characters
Required - -
Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required 0 0
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required 0 0
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Required - -
Required - -
Not Required - -
Not Required - -
Required - -
Required - -
Required, if advanced payment (BT-113) or - -

Required, if advanced payment (BT-113) or - -

Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required 1 character 1 character
Not Required - -
Not Required 1 character 1 character
Not required - -
Not required - -
Not required - -
Not required - -
Not required - -
Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required 0 0
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required 0 0
Not Required - -
Not Required - -
Not Required - -
Required with a statement saying “inclusive of - -
VAT”
Required - -

Required - -
Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
Not Required - -
mits Example
Number of characters
(maximum limit)
- Default value
reporting:1.0
127 characters 2021/02/12/1230
- 3cf5ee18-ee25-44ea-a444-2c37ba7f28be
- 2021-02-25
- 16:55:24
- 388
- 010100
1,000 characters Unstructured text
- SAR
- SAR
127 characters 161313031
5,000 characters 156166151

- 46531
- NWZlY2ViNjZmZmM4NmYzOGQ5NTI3ODZjNmQ2OTZjNzljMmRiYzIzOWRk
NGU5MWI0NjcyOWQ3M2EyN2ZiNTdlOQ==
- AQkxMjM0NTY3ODkCCjEyLzEyLzIwMjADBDEwMDADAzE1MPaIn2Z2jg6Vq
WvWV6IrZZNzLF7xvZrWXW5xRV5yFY2xFu0ycXOiyqV0k7Wsh6b1IcE2Tfza
p1AQAQVsktmsv1FFQ1MxIAAAAGKblFMh9nFRSn8tvftXqo9zRSz2VEAPITS
Z3W7UDHKhUx+7yXGijLtJSZGXMOc+jpKwARzDl68GmmRd75NWdOs=
- In the UBL extension
<ext:UBLExtensions>
<ext:UBLExtension>
<ext:ExtensionURI>urn:oasis:names:specification:ubl:dsig:enveloped:xades</
ext:ExtensionURI>
<ext:ExtensionContent>
<sig:UBLDocumentSignatures
xmlns:sac="urn:oasis:names:specification:ubl:schema:xsd:SignatureAggregat
eComponents-2"
xmlns:sbc="urn:oasis:names:specification:ubl:schema:xsd:SignatureBasicCo
mponents-2"
xmlns:sig="urn:oasis:names:specification:ubl:schema:xsd:CommonSignature
Components-2">
<sac:SignatureInformation>
<cbc:ID>urn:oasis:names:specification:ubl:signature:1</cbc:ID>
<sbc:ReferencedSignatureID>urn:oasis:names:specification:ubl:signature:Inv
oice</sbc:ReferencedSignatureID>
<ds:Signature Id="signature"
xmlns:ds="http://www.w3.org/2000/09/xmldsig#">
<ds:SignedInfo>
<ds:CanonicalizationMethod
- 456789123
Algorithm="http://www.w3.org/2006/12/xml-c14n11"/>
1,000 characters Main street 1
127 characters
-
127 characters Riyadh
- 72415
127 characters Riyadh Region
127 characters District A
- SA
- 3xxxxxxxxx00003
1,000 characters SELLER SA
- 456789123
1,000 characters Main street 1
127 characters PO Box 14
127 characters Riyadh
127 characters Riyadh Region
127 characters District B

- SA
- 3xxxxxxxxx00003
1,000 characters BUYER SA
- 2021-02-26
- 2021-02-26
- 30
1,000 characters Cancellation or suspension of the supplies after its occurrence either wholly or
partially
1,000 characters Payment by credit
127 characters SA000000000000001
- Fixed value "false"
- 20
- 24
- SAR
- 120
- SAR
- S
- 20
1,000 characters Discount
- 95
- VAT
- Fixed value "true"

- 2
- 20
- SAR
- 1000
- SAR
- S
- 15
1,000 characters Cleaning
- CG
- VAT
- 4200.00
- SAR
- 300
- SAR
- 300
- SAR
- 4000.00
- SAR
- 800.00
- SAR
- 800.00
- SAR
- 4800.00
- SAR
- 100
- SAR
- 0.04
- SAR
- 4701.52
- SAR
- 200
- SAR
- 40
- SAR
- S
- 20.00
-
1,000 characters Exemption reason
- VAT
6 characters 1
- 12345678
- 3cf5ee18-ee25-44ea-a444-2c37ba7f28be
- 2021-02-28
- 18:50:30
- 386
- 4
127 characters PCE
- 2000
- SAR
- 20.00
1,000 characters Discount
- 95
- 24.34
- SAR
- 120.34
- SAR
- Fixed value "true"

- 2
- 20
- SAR
- 1000
- SAR
1,000 characters Cleaning
- CG
- 20.04
- SAR
- 20.04
- SAR
- 1000
- SAR
- 150
- SAR
1,000 characters Item name

127 characters 1234567891234
- 50.24
- SAR
- S
- 20
- S
- 15
- VAT
- 1
127 characters PCE
- 10
- SAR
- 60.25
- SAR
In the UBL extension
<ext:UBLExtensions>
<ext:UBLExtension>
<ext:ExtensionURI>urn:oasis:names:specification:ubl:dsig:enveloped:xades</ext:ExtensionURI>
<ext:ExtensionContent>
<sig:UBLDocumentSignatures xmlns:sac="urn:oasis:names:specification:ubl:schema:xsd:SignatureAggre
xmlns:sbc="urn:oasis:names:specification:ubl:schema:xsd:SignatureBasicComponents-2" xmlns:sig="urn:oasis:n
<sac:SignatureInformation>
<cbc:ID>urn:oasis:names:specification:ubl:signature:1</cbc:ID>
<sbc:ReferencedSignatureID>urn:oasis:names:specification:ubl:signature:Invoice</sbc:ReferencedS
<ds:Signature Id="signature" xmlns:ds="http://www.w3.org/2000/09/xmldsig#">
<ds:SignedInfo>
<ds:CanonicalizationMethod Algorithm="http://www.w3.org/2006/12/xml-c14n11"/>
<ds:SignatureMethod Algorithm="http://www.w3.org/2001/04/xmldsig-more#rsa-sha256"/>
<ds:Reference Id="invoiceSignedData" URI="">
<ds:Transforms>
<ds:Transform Algorithm="http://www.w3.org/TR/1999/REC-xpath-19991116">
<ds:XPath>not(//ancestor-or-self::ext:UBLExtensions)</ds:XPath>
</ds:Transform>
<ds:XPath>not(//ancestor-or-self::cac:Signature)</ds:XPath>
</ds:Transform>
<ds:XPath>not(//ancestor-or-self::cac:AdditionalDocumentReference[cbc:ID='QR'])</ds:
</ds:Transform>
<ds:Transform Algorithm="http://www.w3.org/2006/12/xml-c14n11"/>
</ds:Transforms>
<ds:DigestMethod Algorithm="http://www.w3.org/2001/04/xmlenc#sha256"/>
<ds:DigestValue>tIgyb6RmuRm+rvj8tL5cbwK5eRk=</ds:DigestValue>
</ds:Reference>
<ds:Reference Type="http://www.w3.org/2000/09/xmldsig#SignatureProperties" URI="#xades
<ds:DigestValue>skZ+8g6hyUFzbbTZvJZRyAREMiM=</ds:DigestValue>
</ds:Reference>
</ds:SignedInfo>
<ds:SignatureValue>J3dQSz3nEQd8wagH2CBlip1fj03NTccYAQTGiU/4IhBYzylKxjB09OMBb5vXj2Lv7
g4Gy3pqNQoC7AOghUUXTjvFEBcHVgpt/5wDC8U3PwNfx9hzpU00t/b042GyLECGjPDzr8mGbI09mobT7sSb9oPPzx
BaOYLjEGvZrOxmoK2doUZNPi811tbq6nC4jjlrU+NRr5kQA==</ds:SignatureValue>
<ds:KeyInfo>
<ds:X509Data>
<ds:X509Certificate>MIIDaDCCAlCgAwIBAgIKlswlvJ8beIpd9jANBgkqhkiG9w0BAQsFADBiMRkwFwYDVQQDExBNb
QEWDFRlc3RAcHdjLmNvbTELMAkGA1UEBhMCQUUwHhcNMjEwMjI1MTI1NjU3WhcNMjYwMjI1MTI1NjU3WjBiM
AxGzAZBgkqhkiG9w0BCQEWDFRlc3RAcHdjLmNvbTELMAkGA1UEBhMCQUUwggEiMA0GCSqGSIb3DQEBAQUAA4
h7UE+B2ClyW+CRixDx82Qkn9IUX+nw28QO7ux9UBDt3nIeL6euAUPMxrnyESALXXRjTLrJK3p6vsFr3hNbP4V0t/ZDA
vT1UgeolOrvnsEKeDR8w43C1Juuw9CVi3duekYf1WVjfuNNClocjZ0N4D7dYdg536bqtc4F8C6sBmk/2YfG/
Fsqb6DSU0FU1dSj+rjZvaR6tIDAgMBAAGjIDAeMA8GCSqGSIb3LwEBCgQCBQAwCwYDVR0PBAQDAgeAMA0GCSqG
0Yfe1EkjbFLV25AGw/06jZV7Fy8jK2jR7TJnv2QnxZz4ldg2k8DolC6J4YZqI5R0THFnd09MNHcgV6ChGJNzivRRkTrwFM
UilQdexNFUmkUyZBisKEhpdHURHCJY2ip0iH8wZtG4oiGtisLEHJT+ZREWIzjTUKlw9ImXu2e4ptzrPBPLMGdWdQ153
</ds:X509Data>
</ds:KeyInfo>
<ds:Object>
<xades:QualifyingProperties Target="signature" xmlns:xades="http://uri.etsi.org/01903/v1.3.2
<xades:SignedProperties Id="xadesSignedProperties">
<xades:SignedSignatureProperties>
<xades:SigningTime>2021-02-25T12:57:51Z</xades:SigningTime>
<xades:SigningCertificate>
<xades:Cert>
<xades:CertDigest>
<ds:DigestValue>p6/1GNOqntK37JwfUub56vSecg0=</ds:DigestValue>
</xades:CertDigest>
<xades:IssuerSerial>
<ds:X509IssuerName>C=SA, E=Test@test Taxpayer.com, OU="", O=te
<xades:SignedSignatureProperties>
<xades:SigningTime>2021-02-25T12:57:51Z</xades:SigningTime>
<xades:SigningCertificate>
<xades:Cert>
<xades:CertDigest>
<ds:DigestValue>p6/1GNOqntK37JwfUub56vSecg0=</ds:DigestValue>
</xades:CertDigest>
<xades:IssuerSerial>
<ds:X509IssuerName>C=SA, E=Test@test Taxpayer.com, OU="", O=te
<ds:X509SerialNumber>1234</ds:X509SerialNumber>
</xades:IssuerSerial>
</xades:Cert>
</xades:SigningCertificate>
</xades:SignedSignatureProperties>
</xades:SignedProperties>
</xades:QualifyingProperties>
</ds:Object>
</ds:Signature>
</sac:SignatureInformation>
</sig:UBLDocumentSignatures>
</ext:ExtensionContent>
</ext:UBLExtension>
</ext:UBLExtensions>
In the main UBL

<cac:Signature>
<cbc:ID>urn:oasis:names:specification:ubl:signature:Invoice</cbc:ID>
<cbc:SignatureMethod>urn:oasis:names:specification:ubl:dsig:enveloped:xades</cbc:SignatureMethod>
</cac:Signature>
xades</ext:ExtensionURI>
tion:ubl:schema:xsd:SignatureAggregateComponents-2"
mponents-2" xmlns:sig="urn:oasis:names:specification:ubl:schema:xsd:CommonSignatureComponents-2">
>
:signature:Invoice</sbc:ReferencedSignatureID>
00/09/xmldsig#">
rg/2006/12/xml-c14n11"/>
1/04/xmldsig-more#rsa-sha256"/>
99/REC-xpath-19991116">
s)</ds:XPath>
99/REC-xpath-19991116">
s:XPath>
99/REC-xpath-19991116">
cumentReference[cbc:ID='QR'])</ds:XPath>
12/xml-c14n11"/>
/04/xmlenc#sha256"/>
DigestValue>
g#SignatureProperties" URI="#xadesSignedProperties">
/04/xmlenc#sha256"/>
:DigestValue>
QTGiU/4IhBYzylKxjB09OMBb5vXj2Lv7eXhciRoMmvSF+A9eIUd2a4b5aEm7VBkxIbyGgltNHR8u3oZ7Ee+HNWRAQU+IFCKpZoVA68Bo/
ECGjPDzr8mGbI09mobT7sSb9oPPzxsC71dph+oU0ug+TAh2NheVih+HWCe870hFJvH3mZ9YcC/lcMXb80Ot+LSjgV8gcTSDz/
lue>
BAQsFADBiMRkwFwYDVQQDExBNb2hkIEtoYWxpZmEgUDEyMRAwDgYDVQQKEwd0ZXMgcHdjMQkwBwYDVQQLEwAxGzAZBgkqhkiG9w0BC
jU3WhcNMjYwMjI1MTI1NjU3WjBiMRkwFwYDVQQDExBNb2hkIEtoYWxpZmEgUDEyMRAwDgYDVQQKEwd0ZXMgcHdjMQkwBwYDVQQLEw
wggEiMA0GCSqGSIb3DQEBAQUAA4IBDwAwggEKAoIBAQDWaRBaLHqhlZDDAf+YH2H2xgtHT9tMcg3vmGuP4YT2aeG77RWnIu0bqtNiNrOK+
ALXXRjTLrJK3p6vsFr3hNbP4V0t/ZDAtk36PAn6WfKZICMI63GnzWLAQz6QOGvVmOYNym93Q84W9Ttn844yfun1EVj/+XC3bYmysTPbAgPZ/
536bqtc4F8C6sBmk/2YfG/
AwCwYDVR0PBAQDAgeAMA0GCSqGSIb3DQEBCwUAA4IBAQDACtfjpOtcy5dPp1tS31rB9lJ7aeQ6dayxJGyXGovhjYZ8N60sAR/
Fnd09MNHcgV6ChGJNzivRRkTrwFM0qWErTCh/5wA/GHgqRKjWUA/S2P7UbKbjIA5Ba6N3K/zT4DfspxvvCp50jigPyh1e/
Klw9ImXu2e4ptzrPBPLMGdWdQ153YCkXFKLbV97JBUzilUhJ7GouDYKj3PnUzLMCSd</ds:X509Certificate>
es="http://uri.etsi.org/01903/v1.3.2#">
:SigningTime>
3.org/2001/04/xmlenc#sha256"/>
Secg0=</ds:DigestValue>
payer.com, OU="", O=test Taxpayer, CN=EGS0001</ds:X509IssuerName>

:SigningTime>
3.org/2001/04/xmlenc#sha256"/>
Secg0=</ds:DigestValue>
payer.com, OU="", O=test Taxpayer, CN=EGS0001</ds:X509IssuerName>

Number>
d:xades</cbc:SignatureMethod>
-2">
NWRAQU+IFCKpZoVA68Bo/
Ot+LSjgV8gcTSDz/
wYDVQQLEwAxGzAZBgkqhkiG9w0BC
Ewd0ZXMgcHdjMQkwBwYDVQQLEw
GuP4YT2aeG77RWnIu0bqtNiNrOK+p
44yfun1EVj/+XC3bYmysTPbAgPZ/
XGovhjYZ8N60sAR/
Cp50jigPyh1e/
>

EInvoice - Data - Dictionary VF

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EInvoice - Data - Dictionary VF

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Zakat, Tax and Customs Authority (ZATCA)

Electronic Invoice Data Dictionary to the E-Invoicing resolution dated 2023-05-19

Version Date Updates

The summary of changes:

UBL specifications for each business term:

Business requirements and rules for each business term:

Saudi context for each business term:

d to be used if invoice was

ssfully validated. All the

Invoice number A unique identification of the Invoice.

Unique invoice identifier Globally unique reference identifying the invoice.

Shall be used in combination with the Total VAT amount in accounting

More details can be found in the Security Features Implementation

Other seller ID Other seller ID is one of the list:

Address - Additional Seller address additional number

Address - Seller postal Seller post code

Address - Province/State Seller country subdivision

Address - Country code

VAT number (registered) Seller VAT identifier - taxpayer entity

- Tax Identification Number "TIN" as schemeID

Address - Building number Buyer address building number

Address - Additional Buyer address additional number

Address - Buyer postal Buyer postal code

Address - Province/State Buyer country subdivision

Buyer name The full name of the Buyer.

Supply date (gregorian The date when the supply is performed

Currency for document Currency for document level allowance amount

Tax scheme ID Mandatory element. Use “VAT”

Document level charge An indicator that this AllowanceCharge describes a Charge.

Document level charge The amount of a charge, without VAT.

Currency for document Currency for document level charge amount

Tax scheme ID Mandatory element. Use “VAT”

Sum of allowances on Sum of all allowances on document level in the Invoice.

Currency for total VAT Currency for total VAT amount

Currency for pre-paid Currency for pre-paid amount

Currency for Rounding Currency for Rounding amount

Currency for category tax Currency for category tax amount

VAT category code Coded identification of a VAT category.

Tax scheme ID Mandatory element. Use “VAT”

Prepayment ID The sequential number (Invoice number BT-1) of the associated

Invoice line allowance An indicator that this AllowanceCharge describes a discount.

Invoice line allowance The amount of an allowance, without VAT.

Currency for line Currency for line allowance amount

Invoice line Charge An indicator that this AllowanceCharge describes a Charge.

Invoice line charge The amount of a charge, without VAT.

VAT line amount VAT amount as per Article 53

Currency for VAT line Currency for VAT line amount

Item standard identifier An item identifier based on a registered scheme.

Tax scheme ID Mandatory element. Use “VAT”

Mapping with E Invoicing Resolution Annex 2 ZATCA E-invoice Category

NA Process control BG-2 BT-23

2.1 Invoice Reference Number (IRN) Invoice identifier - BT-1

2.2 Universally Unique Invoice Identifier in UUID Invoice UUID - KSA-1

3.1 Note issue date as per Article 54(3) of the VAT

1.1 Invoice Type Description Invoice type code - BT-3

1.1 Invoice Type Description Invoice transaction code - KSA-2

6.1 Purchase order Reference documents - BT-13

2.4 QR Code QR code - KSA-14

4.4 Additional seller IDs. Seller identification BG-5 BT-29

5.4 Additional buyer ID Buyer identification BG-7 BT-46

3.3 Supply Date Delivery dates BG-13 KSA-5

3.3 Supply Date Delivery dates - KSA-24

NA Allowance (discount) at document BG-20 BT-98