What do Saudi VAT Implementing Regulations require for invoices?
Effective: 2018-01-01 · Authority: ZATCA (Zakat, Tax and Customs Authority)
Saudi Arabia's VAT Implementing Regulations (issued under the VAT Law 2017) define mandatory invoice content including seller and buyer names, VAT registration numbers, invoice date, supply description, taxable amount, VAT rate, and VAT amount. Tax invoices must be issued in Arabic or bilingual Arabic/English.
Is Arabic mandatory on Saudi invoices?
Saudi VAT regulations require invoices to be in Arabic or bilingual (Arabic and another language). For e-invoices under FATOORA, the Arabic fields must be present in the XML. English-only invoices are not compliant with Saudi VAT requirements.
Frequently Asked Questions
- What is the VAT rate in Saudi Arabia?
- Saudi Arabia applies a standard VAT rate of 15 percent (increased from 5 percent in July 2020). Certain supplies are zero-rated (exports, international transport) or exempt. Invoices must correctly identify the applicable rate and its statutory basis.
- How long must VAT invoices be retained in Saudi Arabia?
- VAT records and invoices must be retained for 6 years from the end of the tax year in which the supply occurred. For capital goods, retention extends to 10 years. Records must be available in Saudi Arabia or accessible electronically from within Saudi Arabia.
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