General Authority of Zakat and Tax (GAZT)

Electronic Invoice Data Dictionary

Version Date Updates

1.0 2021-03-18 Public Consultation

Data dictionary details

Column Details
A Elecronic 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
standard receives:
B-C - no group ID
- a KSA term ID (ex: KSA-1)

D-E Name and description for each business term

 UBL specifications for each business term:
- XML tag in Invoice document
- XML tag in Credit Note document
G-J - tag cardinality
- data type

Business requirements and rules for each business term:

- rules from ISO CEN/EN 16931:2017
- KSA specific rules
L-O

Saudi context for each business term:

- status for each invoice type
Q-U
- specific format if it is the case

W Example for each business term

N/EN 16931:2017
GAZT E-invoice Category Business term ID (EN Business term name Description
16931) / KSA term ID

Grup ID Term ID

Process control BG-3 BT-23 Business process type Identifies a user-defined

profile of the customization
of UBL being used.
Invoice identifier - BT-1 Invoice number A unique identification of the
Invoice.
Invoice UUID - KSA-1 Unique invoice identifier Globally unique reference
identifying the invoice.
Dates - BT-2 Invoice issue date The date when the Invoice
(gregorian calendar) was issued.
Invoice type code - BT-3 Invoice type code A code specifying the
functional type of the
Invoice transaction code - KSA-2 Invoice type transactions Invoice.
A code of the invoice
subtype and invoices
transactions.
Notes BG-1 BT-22 Invoice note A textual note that gives
unstructured information that
is relevant to the Invoice as
a whole.
Special invoice notes BG-1 BT-22 Special tax treatment There are instances for
Special Tax Treatment as
per Article 53 (paragraph 5)
of KSA VAT regulations:
- In the case where Tax is
not charged at the basic
rate, a narration explaining
the Tax treatment applied to
the supply (Point k)
This narration needs to be
mentioned on the invoices
for these specific cases.

Currencies - BT-5 Invoice currency code The currency in which all

Invoice amounts are given,
except for the Total VAT
amount in accounting
currency.
Currencies - BT-6 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) when the
VAT accounting currency
code differs from the Invoice
currency code

Reference documents - BT-13 Purchase order ID An identifier of a referenced

purchase order, issued by
the Buyer.
Reference documents BG-3 BT-25 Billing reference ID The sequential number
(Invoice number BT-1) of the
original invoice(s) that the
credit/debit note is related
to.
Reference documents BG-3 BT-26 Billing reference date Billing reference date
Reference documents - BT-12 Contract ID The identification of a
contract.

Invoice counter value - KSA-16 Invoice counter value Invoice counter value
Previous invoice hash - KSA-13 Previous invoice hash The 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).

For the first invoice, the

previous invoice hash is
"5feceb66ffc86f38d952786c
6d696c79c2dbc239dd4e91b
46729d73a27fb57e9", the
equivalent for SHA256 of 0
(zero).

QR code - KSA-14 Invoice QR code For validation of printed

invoice.
QR code must contain:
- Seller VAT number
- Seller Name
- VAT Total
- Invoice Total (including
VAT)
- Hash of the XML invoice
- Invoice issue date and time
- Cryptographic stamp of
seller's device
Cryptographic stamp - KSA-15 Cryptographic stamp Invoice cryptographic stamp

Previous invoice hash - - Previous invoice hash The hash of the previous
invoice.
QR code - - Invoice QR code For validation of printed
invoice.
QR code must contain:
- Seller VAT number
- Seller Name
- VAT Total
- Invoice Total (including
VAT)
- Hash of the XML invoice
- Invoice issue date and time
- Cryptographic stamp of
seller's device

Seller identification BG-5 KSA-18 Group VAT number Seller parent / headquarter if
(registered) the taxpayer entity (seller) is
a subsidiary
Seller identification BG-5 BT-29 Other seller ID Other seller ID can at least
BT-29-1 one of the list:
- CR with "CR" as schemeID
- Momra license with "MOM"
as schemeID
- MLSD license with "MLS"
as schemeID
- Sagia license with "SAG"
as schemeID
- Other OD with "OTH" as
schemeID

Seller address BG-5 BT-35 Address - Street Buyer address line 1 - the
main address line in an
address
Seller address BG-5 BT-36 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.
Seller address BG-5 KSA-17 Additional - Building Seller address building
number number
Seller address BG-5 BT-37 Address - City The common name of the
city, town or village, where
the Seller's address is
located.
Seller address BG-5 BT-38 Address - Seller postal Seller post code
code
Seller address BG-5 BT-39 Address - Province/State Seller country subdivision
Seller address BG-5 KSA-3 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.
Seller address BG-5 BT-40 Address - Country code
Seller country code

Seller identification BG-5 BT-31 VAT number (registered) Seller VAT identifier -
taxpayer entity
Also known as Seller VAT
identification number.
Seller identification BG-5 BT-27 Seller name Seller name
Buyer identification BG-5 KSA-20 Group VAT number Buyer parent / headquarter if
(registered) the taxpayer entity (buyer) is
a subsidiary
Buyer identification BG-7 BT-46 Other buyer ID Other seller ID can be at
BT-46-1 least one of the list:
- National ID with "NAT" as
schemeID
- Tax Identification Number
"TIN" as schemeID
- Iqama Number with "IQA"
as schemeID
- Passport ID with "PAS" as
schemeID
- 700 number with "700" as
schemeID
- CR with "CR" as schemeID
- Momra license with "MOM"
as schemeID
- MLSD license with "MLS"
as schemeID
- Sagia license with "SAG"
as schemeID
- GCC ID with "GCC" as
schemeID
- Other ID with "OTH" as
schemeID

Buyer address BG-8 BT-50 Address - Street Buyer address line 1 - the
main address line in an
address
Buyer address BG-8 BT-51 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.
Buyer address BG-8 KSA-18 Address - Building number Buyer address building
number
Buyer address BG-8 KSA-19 Address - Additional Buyer address addictional
number number
Buyer address BG-8 BT-52 Address - City The common name of the
city, town or village, where
the Buyer's address is
located.
Buyer address BG-8 BT-53 Address - Buyer postal Buyer postal code
code
Buyer address BG-8 BT-54 Address - Province/State Buyer country subdivision
Buyer address BG-8 KSA-4 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.
Buyer address BG-8 BT-55 Address - Country code Buyer country code

Buyer identification BG-7 BT-48 VAT number (registered) The Buyer's VAT identifier
(also known as Buyer VAT
identification number).
Buyer identification BG-7 BT-44 Buyer name The full name of the Buyer.

Delivery dates BG-13 KSA-5 Supply date (gregorian The date when the supply is
calendar) performed
For credit and debit notes , it
acts as the original supply
date.
Delivery dates - KSA-13 Supply end date Calendar field "End Date"
for Continuous Supplies.
Payment instructions - Payment mean BG-16 BT-81 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
Payment instructions - credit / debit - KSA-10 Reasons for issuance of Reasons for issuance of
note reason credit / debit note credit / debit note as per
Article 40 (paragraph 1) of
KSA VAT regulations, a
Credit and Debit Note is
issued for these 4 instances:
- Cancellation or suspension
of the supplies after its
occurrence either wholly or
partially
- In case of essential change
or amendment in the supply,
which leads to the change of
the VAT due;
- Amendment of the supply
value which is pre-agreed
upon between the supplier
and consumer;
- In case of goods or
services refund.

Payment instructions - Credit transfer BG-17 KSA-22 Payment terms The payment terms, if mode
of payment is credit. Free
text
Allowance (discount) at document BG-20 - Document level allowance An indicator that this
level indicator AllowanceCharge describes
a discount.
The value of this tag
indicating discount
(Allowance) must be "false".
Allowance (discount) at document BG-20 BT-94 Document level allowance The percentage that may be
level percentage used, in conjunction with the
document level allowance
base amount, to calculate
the document level
allowance amount.
Allowance (discount) at document BG-20 BT-92 Document level allowance The amount of an
level amount allowance, without VAT.

Allowance (discount) at document BG-20 BT-5 Currency for document Currency for line allowance
level level allowance amount amount

Allowance (discount) at document BG-20 BT-93 Document level allowance The base amount that may
level base amount be used, in conjunction with
the Invoice line allowance
percentage, to calculate the
Invoice line allowance
amount.
Allowance (discount) at document BG-20 BT-5 Currency for document Currency for invoice line
level level allowance base allowance base amount
amount
Allowance (discount) at document BG-20 BT-95 Document level allowance A coded identification of
level VAT category code what VAT category applies
to the document level
allowance.
Allowance (discount) at document BG-20 BT-96 Document level allowance The VAT rate, represented
level VAT rate as percentage that applies
to the document level
allowance.

Allowance (discount) at document BG-20 KSA-21 Tax scheme ID Mandatory element. Use
level “VAT”
Charges at document level BG-21 - Document level charge An indicator that this
indicator AllowanceCharge describes
a charge.
The value of this tag in the
context of a Charge must be
"true".
Charges are included to
maintain UBL convention.

Charges at document level BG-21 BT-101 Document level charge The percentage that may be
percentage used, in conjunction with the
document level charge base
amount, to calculate the
document level charge
amount.
Charges at document level BG-21 BT-99 Document level charge The amount of a charge,
amount without VAT.

Charges at document level BG-21 BT-5 Currency document level Currency for line allowance
allowance amount amount

Charges at document level BG-21 BT-100 Document level allowance The base amount that may
base amount be used, in conjunction with
the Invoice line allowance
percentage, to calculate the
Invoice line allowance
amount.
Charges at document level BG-21 BT-5 Currency for document Currency for invoice line
level allowance base allowance base amount
amount
Charges at document level BG-21 BT-102 Document level charge A coded identification of
VAT category code what VAT category applies
to the document level
charge.
Charges at document level BG-21 BT-103 Document level charge The VAT rate, represented
VAT rate as percentage that applies
to the document level
charge.

Charges at document level BG-21 KSA-21 Tax scheme ID Mandatory element. Use
“VAT”
Invoice total amounts - Sum of Invoice BG-22 BT-106 Sum of Invoice line net Sum of all Invoice line net
line net amount amount amounts in the Invoice.
Invoice total amounts - Sum of Invoice BG-22 BT-5 Currency for sum of Currency for invoicetotal
line net amount invoice line net amount amount without VAT
Invoice total amounts - Sum of Invoice BG-22 BT-107 Sum of allowances on Sum of all allowances on
line net amount document level document level in the
Invoice.
Allowances on line level are
included in the Invoice line
net amount which is
summed up into the Sum of
Invoice line net amount.

Invoice total amounts - Sum of Invoice BG-22 BT-5 Currency for sum of Currency for invoice total
line net amount allowances on document amount without VAT
level
Invoice total amounts - Sum of BG-22 BT-108 Sum of charges on Sum of all charges on
charges on document level document level document level in the
Invoice.
Charges on line level are
included in the Invoice line
net amount which is
summed up into the Sum of
Invoice line net amount.

Invoice total amounts - Sum of BG-22 BT-5 Currency for sum of Currency for sum of charges
charges on document level charges on document on document level
level
Invoice total amounts - Total amount BG-22 BT-109 Invoice total amount The total amount of the
without VAT without VAT Invoice without VAT.

Invoice total amounts - Total amount BG-22 BT-5 Currency for invoice total Currency for invoice total
without VAT amount without VAT amount without VAT
Invoice total amounts - Total VAT BG-22 BT-110 Invoice total VAT amount The total VAT amount for
amount the Invoice.
The Invoice total VAT
amount is the sum of all
VAT category tax amounts.
Invoice total amounts - Total VAT BG-22 BT-5 Currency for total VAT Currency for total VAT
amount amount amount
Invoice total amounts - Total VAT BG-22 BT-111 Invoice total VAT amount The VAT total amount
amount in accounting currency in accounting currency expressed in the accounting
currency accepted or
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.

Invoice total amounts - Total VAT BG-22 BT-6 Currency for invoice total Currency for invoice total
amount in accounting currency VAT amount in accounting VAT amount in accounting
currency currency
Invoice total amounts - Total amount BG-22 BT-112 Invoice total amount with The total amount of the
with VAT VAT Invoice with VAT.
The Invoice total amount
with VAT is the Invoice total
amount without VAT plus
the Invoice total VAT
amount.
Invoice total amounts - Total amount BG-22 BT-5 Currency for invoice total Currency for invoice total
with VAT amount with VAT amount with VAT
Invoice total amounts - Paid amount BG-22 BT-113 Paid amount The sum of amounts which
have been paid in advance.
This amount is subtracted
from the invoice total
amount with VAT to
calculate the amount due for
payment.
Invoice total amounts - Paid amount BG-22 BT-5 Currency for paid amount Currency for paid amount

Invoice total amounts - Rounding BG-22 BT-114 Rounding amount The amount to be added to
amount the invoice total to round the
amount to be paid.
Invoice total amounts - Rounding BG-22 BT-5 Currency for rounding Currency for rounding
amount amount amount

Invoice total amounts - Payable BG-22 BT-115 Amount due for payment The outstanding amount that
amount is requested to be paid.
This amount is the Invoice
total amount with VAT minus
the paid amount that has
been paid in advance. The
amount is zero in case of a
fully paid Invoice. The
amount may be negative; in
that case the Seller owes
the amount to the Buyer.

Invoice total amounts - Payable BG-22 BT-5 Currency for amount due Currency for paid amount
amount for payment
VAT breakdown BG-23 BT-116 VAT category taxable Sum of all taxable amounts
amount subject to a specific VAT
category code and VAT
category rate (if the VAT
category rate is applicable).

The sum of Invoice line net

amount minus allowances
plus charges on document
level which are subject to a
specific VAT category code
and VAT category rate (if
the VAT category rate is
applicable).

VAT breakdown BG-23 BT-5 Currency for VAT category Currency for VAT category
taxable amount taxable amount
VAT breakdown BG-23 BT-117 VAT category tax amount Calculated by multiplying the
VAT category taxable
amount with the VAT
category rate for the
relevant VAT category.

VAT breakdown BG-23 BT-5 Currency for category tax Currency for category tax
amount amount
VAT breakdown BG-23 BT-118 VAT category code Coded identification of a
VAT category.
VAT breakdown BG-23 BT-119 VAT category rate The VAT rate, represented
as percentage that applies
for the relevant VAT
category.
VAT breakdown BG-23 BT-121 VAT exemption reason A coded statement of the
code reason for why the amount
is exempted from VAT.
VAT breakdown BG-23 BT-120 VAT exemption reason A textual statement of the
text reason why the amount is
exempted from VAT or why
no VAT is being charged

VAT breakdown BG-23 KSA-21 Tax scheme ID Mandatory element. Use

“VAT”
Line items - ID BG-25 BT-126 Invoice line identifier A unique identifier for the
individual line within the
Invoice.
Line items - Quantity BG-25 BT-129 Invoiced quantity The quantity of items (goods
or services) that is charged
in the Invoice line.
Line items - Quantity BG-25 BT-130 Invoiced quantity unit of The unit of measure that
measure applies to the invoiced
quantity.
Line items - Line extension amount BG-25 BT-131 Invoice line net amout The total amount of the
Invoice line.
The amount is “net” without
VAT, i.e. inclusive of line
level allowances and
charges as well as other
relevant taxes.

Line items - Line extension amount BG-25 BT-5 Currency for invoice line Currency for invoice line net
net amount amount
Line items - Allowance (discount) at BG-27 - Invoice line allowance An indicator that this
line level indicator AllowanceCharge describes
a discount.
The value of this tag
indicating discount
(Allowance) must be "false".
Line items - Allowance (discount) at BG-27 BT-138 Invoice line allowance The percentage that may be
line level percentage used, in conjunction with the
Invoice line allowance base
amount, to calculate the
Invoice line allowance
amount.
Line items - Allowance (discount) at BG-27 BT-136 Invoice line allowance The amount of an
line level amount (discount / rebate allowance, without VAT.
amount)
Line items - Allowance (discount) at BG-27 BT-5 Currency for line Currency for line allowance
line level allowance amount amount

Line items - Allowance (discount) at BG-27 BT-137 Invoice line allowance The base amount that may
line level base amount be used, in conjunction with
the Invoice line allowance
percentage, to calculate the
Invoice line allowance
amount.
Line items - Allowance (discount) at BG-27 BT-5 Currency for invoice line Currency for invoice line
line level allowance base amount allowance base amount
Line items - Charges at line level BG-28 - Invoice line charge An indicator that this
indicator AllowanceCharge describes
a charge (true).
The value of this tag in the
context of a Charge must be
"true".
Charges are included to
maintain UBL convention.

Line items - Charges at line level BG-28 BT-143 Invoice line charge The percentage that may be
percentage used, in conjunction with the
Invoice line charge base
amount, to calculate the
Invoice line charge amount.
Line items - Charges at line level BG-28 BT-141 Invoice line charge The amount of a charge,
amount without VAT.

Line items - Charges at line level BG-28 BT-5 Currency for line charge Currency for line charge
amount amount

Line items - Charges at line level BG-28 BT-142 Invoice line charge base The base amount that may
amount be used, in conjunction with
the Invoice line charge
percentage, to calculate the
Invoice line charge amount.
Line items - Charges at line level BG-28 BT-5 Currency for invoice line Currency for invoice line
charge base amount charge base amount

Line items - Line VAT amount - KSA-11 VAT line amount VAT amount

Line items - Line VAT amount - BT-5 Currency for VAT line Currency for VAT line
amount amount
Line items - Line amount with VAT - KSA-12 Line amount inclusive VAT Line amount inclusive VAT

Line items - Line amount with VAT - BT-5 Currency for line amount Currency for line amount
inclusive VAT inclusive VAT

Line items - Description BG-31 BT-153 Item name A name for an item.

Line items - Identifiers BG-31 BT-156 Item Buyer's identifier An identifier, assigned by
the Buyer, for the item.

Line items - Identifiers BG-31 BT-155 Item Seller's identifier An identifier, assigned by
the Seller, for the item.

Line items - Identifiers BG-31 BT-157 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 HS Code
and multiple other codes
Line items - Item price BG-29 BT-146 Item net price The price of an item,
exclusive of VAT, after
subtracting item price
discount.
The Item net price has to be
equal with the Item gross
price less the Item price
discount.

Line items - Item price BG-29 BT-5 Currency for item net price Currency for item net price
Line items - VAT BG-30 BT-151 Invoiced item VAT The VAT category code for
category code the invoiced item.

Line items - VAT BG-30 BT-152 Invoiced item VAT rate The VAT rate, represented
as percentage that applies
to the invoiced item.

Line items - VAT BG-30 KSA-21 Tax scheme ID Mandatory element. Use
“VAT”
Line items - Item price BG-29 BT-149
Item price base quantity The number of item units to
which the price applies.
Line items - Item price BG-29 BT-150 Item price base quantity Item price base quantity unit
unit code code
Line items - Item price BG-29 - Price allowance indicator Price allowance indicator
Line items - Item price BG-29 BT-147 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.
Line items - Item price BG-29 BT-5 Currency for item price Currency for item price
discount discount

Line items - Item price BG-29 BT-148 Item gross price The unit price, exclusive of
VAT, before subtracting Item
price discount.
Line items - Item price BG-29 BT-5 Currency for item gross Currency for item gross
prices prices
UBL specifications

Invoice (/ubl:Invoice/) tag Cardinality

cbc:ProfileID 0..1

cbc:ID 1..1

cbc:UUID 1..1

cbc:IssueDate 1..1

cbc:InvoiceTypeCode 1..1

cbc:InvoiceTypeCode / @name 0..1

cbc:Note 0..*

cbc:Note 0..*

cbc:DocumentCurrencyCode 0..1
cbc:TaxCurrencyCode 0..1

cac:OrderReference/cbc:ID 1..1 if its

parent context
exists
cac:BillingReference / cac:InvoiceDocumentReference / cbc:ID 1..1 if its
parent context
exists

cac:BillingReference / cac:InvoiceDocumentReference / cbc:IssueDate 0..1

cac:ContractDocumentReference / cbc:ID 1..1 if its
parent context
exists
cac:AdditionalDocumentReferene / cbc:UUID 0..1
where
cac:AdditionalDocumentReferene / cbc:ID = ICV
cac:AdditionalDocumentReference / cac:Attachment / cbc:EmbeddedDocumentBinaryObject 0..1

where
cac:AdditionalDocumentReference / cbc:ID = PIH
cac:AdditionalDocumentReference / cac:Attachment / cbc:EmbeddedDocumentBinaryObject
/@mimeCode = text/plain

cac:AdditionalDocumentReference / cac:Attachment / cbc:EmbeddedDocumentBinaryObject 0..1

where
cac:AdditionalDocumentReference / cbc:ID = QR
cac:AdditionalDocumentReference / cac:Attachment / cbc:EmbeddedDocumentBinaryObject
/@mimeCode = text/plain
In the UBL extension 0..1
ext:UBLExtensions / ext:UBLExtension / ext:ExtensionContent / sig:UBLDocumentSignatures xmlns:sig=
"urn:oasis:names:specification:ubl:schema:xsd:CommonSignatureComponents-2"
xmlns:sac="urn:oasis:names:specification:ubl:schema:xsd:SignatureAggregateComponents-2"
xmlns:sbc= "urn:oasis:names:specification:ubl:schema:xsd:SignatureBasicComponents-2"
xmlns:xades="urn:oasis:names:specification: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

In the main UBL

cac:Signature / cbc:ID = urn:oasis:names:specification:ubl:signature:Invoice (default value)

cac:Signature / cbc:SignatureMethod = urn:oasis:names:specification:ubl:dsig:enveloped:xades ( default

value)
cac:QRcode

cac:AccountingSupplierParty / cac:Party / cac:PartyIdentification / cbc:ID 0..1

where schemeID = HQ
cac:AccountingSupplierParty / cac:Party / cac:PartyIdentification / cbc:ID 0..*

where attribute schemeID is according to the description

cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / cbc:StreetName 0..1

cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / cbc:AdditionalStreetName 0..1

cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / cbc:BuildingNumber 0..1

cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / cbc:CityName 0..1

cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / cbc:PostalZone 0..1

cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / cbc:CountrySubentity 0..1

cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / cbc:CitySubdivisionName 0..1

cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / cac:Country / cbc:IdentificationCode 1..1 if its

parent context
exists
cac:AccountingSupplierParty / cac:Party / cac:PartyTaxScheme / cbc:CompanyID 1..1 if its
parent context
where cac:AccountingSupplierParty / cac:Party / cac:PartyTaxScheme / cac:TaxScheme = VAT exists

cac:AccountingSupplierParty / cac:Party / cac:PartyLegalEntity / cbc:RegistrationName 1..1

cac:AccountingSupplierParty / cac:Party / cac:PartyIdentification / cbc:ID 0..1

where attribute schemeID = HQ

cac:AccountingCustomerParty / cac:Party / cac:PartyIdentification / cbc:ID 0..*

where attribute "schemeID" is according to the description

cac:AccountingCustomerParty / cac:Party / cac:PostalAddress / cbc:StreetName 0..1

cac:AccountingCustomerParty / cac:Party / cac:PostalAddress / cbc:AdditionalStreetName 0..1

cac:AccountingCustomerParty / cac:Party / cac:PostalAddress / cbc:BuildingNumber 0..1

cac:AccountingCustomerParty / cac:Party / cac:PostalAddress / cbc:PlotIdentification 0..1

cac:AccountingCustomerParty / cac:Party / cac:PostalAddress / cbc:CityName 0..1

cac:AccountingCustomerParty / cac:Party / cac:PostalAddress / cbc:PostalZone 0..1

cac:AccountingCustomerParty / cac:Party / cac:PostalAddress / cbc:CountrySubentity 0..1

cac:AccountingCustomerParty / cac:Party / cac:PostalAddress / cbc:CitySubdivisionName 0..1

cac:AccountingCustomerParty / cac:Party / cac:PostalAddress / cac:Country / cbc:IdentificationCode 1..1 if its

parent context
exists
cac:AccountingCustomerParty / cac:Party / cac:PartyTaxScheme / cbc:CompanyID 1..1 if its
parent context
where cac:AccountingCustomerParty / cac:Party / cac:PartyTaxScheme / cac:TaxScheme = VAT exists
cac:AccountingCustomerParty / cac:Party / cac:PartyLegalEntity / cbc:RegistrationName 1..1 if its
parent context
exists
cac:Delivery / cbc:ActualDeliveryDate 0..1

cac:Delivery / cbc:LatestDeliveryDate 0..1

cac:PaymentMeans / cbc:PaymentMeansCode 1..1

cac:PaymentMeans / cbc:InstructionNote 0..*

cac:PaymentMeans / cac:PayeeFinancialAccount / cbc:PaymentNote 0..1

cac:AllowanceCharge / cbc:ChargeIndicatorr 1..1 if its
parent context
exists

cac:AllowanceCharge / cbc:MultiplierFactorNumeric 0..1

cac:AllowanceCharge / cbc:Amount 1..1 if its

parent context
exists
cac:AllowanceCharge / cbc:Amount @currencyID 1..1 if its
parent context
exists
cac:AllowanceCharge / cbc:BaseAmount 1..1 if its
parent context
exists

cac:AllowanceCharge / cbc:BaseAmount @currencyID 1..1 if its

parent context
exists
cac:AllowanceCharge / cac:TaxCategory / cbc:ID 1..1
cac:AllowanceCharge / cac:TaxCategory / cbc:Percent 1..1

cac:AllowanceCharge / cac:TaxCategory / cac:TaxScheme / cbc:ID 1..1

cac:AllowanceCharge / cbc:ChargeIndicator 1..1 if its

parent context
exists

cac:AllowanceCharge / cbc:MultiplierFactorNumeric 0..1

cac:AllowanceCharge / cbc:Amount 1..1 if its

parent context
exists
cac:AllowanceCharge / cbc:Amount @currencyID 1..1 if its
parent context
exists
cac:AllowanceCharge / cbc:BaseAmount 1..1 if its
parent context
exists
cac:AllowanceCharge / cbc:BaseAmount @currencyID 1..1 if its
parent context
exists
cac:AllowanceCharge / cac:TaxCategory / cbc:ID 1..1

cac:AllowanceCharge / cac:TaxCategory / cbc:Percent 1..1

cac:AllowanceCharge / cac:TaxCategory / cac:TaxScheme / cbc:ID 1..1

cac:LegalMonetaryTotal / cbc:LineExtensionAmount 1..1

cac:LegalMonetaryTotal / cbc:LineExtensionAmount @currencyID 1..1

cac:LegalMonetaryTotal / cbc:AllowanceTotalAmount 0..1

cac:LegalMonetaryTotal / cbc:AllowanceTotalAmount @currencyID 1..1 if its

parent context
exists
cac:LegalMonetaryTotal / cbc:ChargeTotalAmount 0..1

cac:LegalMonetaryTotal / cbc:ChargeTotalAmount 1..1 if its

parent context
exists
cac:LegalMonetaryTotal / cbc:TaxExclusiveAmount 1..1

cac:LegalMonetaryTotal / cbc:TaxExclusiveAmount @currencyID 1..1

cac:TaxTotal / cbc:TaxAmount 1..1

cac:TaxTotal / cbc:TaxAmount @currencyID 1..1

cac:TaxTotal / cbc:TaxAmount 1..1

cac:TaxTotal / cbc:TaxAmount @currencyID 1..1

cac:LegalMonetaryTotal / cbc:TaxInclusiveAmount 1..1

cac:LegalMonetaryTotal / cbc:TaxInclusiveAmount @currencyID 1..1

cac:LegalMonetaryTotal / cbc:PrepaidAmount 0..1

cac:LegalMonetaryTotal / cbc:PrepaidAmount @currencyID 1..1 if its
parent context
exists
cac:LegalMonetaryTotal / cbc:PayableRoundingAmount 0..1

cac:LegalMonetaryTotal / cbc:PayableRoundingAmount /@currencyID 1..1 if its

parent context
exists
cac:LegalMonetaryTotal / cbc:PayableAmount 1..1

cac:LegalMonetaryTotal / cbc:PayableAmount @currencyID 1..1

cac:TaxTotal / cac:TaxSubtotal / cbc:TaxableAmount 1..1

cac:TaxTotal / cac:TaxSubtotal / cbc:TaxableAmount /@currencyID 1..1

cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount 1..1

cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount /@currencyID 1..1

cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount / cac:TaxCategory / cbc:ID 1..1

cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount / cac:TaxCategory / cbc:Percent 1..1

cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount / cac:TaxCategory / cbc:TaxExemptionReasonCode 0..1

cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount / cac:TaxCategory / cbc:TaxExemptionReason 0..1

cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cac:TaxScheme / cbc:ID 1..1

cac:InvoiceLine / cbc:ID 1..1

cac:InvoiceLine / cbc:InvoicedQuantity 0..1

cac:InvoiceLine / cbc:InvoicedQuantity @ unitCode 0..1

cac:InvoiceLine / cbc:LineExtensionAmount 1..1

cac:InvoiceLine / cbc:LineExtensionAmount @currencyID 1..1

cac:InvoiceLine / cac:AllowanceCharge / cbc:ChargeIndicatorr 1..1 if its
parent context
exists

cac:InvoiceLine / cac:AllowanceCharge / cbc:MultiplierFactorNumeric 0..1

cac:InvoiceLine / cac:AllowanceCharge / cbc:Amount 1..1 if its

parent context
exists
cac:InvoiceLine / cac:AllowanceCharge / cbc:Amount @currencyID 1..1 if its
parent context
exists
cac:InvoiceLine / cac:AllowanceCharge / cbc:BaseAmount 1..1 if its
parent context
exists

cac:InvoiceLine / cac:AllowanceCharge / cbc:BaseAmount @currencyID 1..1 if its

parent context
exists
cac:InvoiceLine / cac:AllowanceCharge / cbc:ChargeIndicatorr 1..1 if its
parent context
exists

cac:InvoiceLine / cac:AllowanceCharge / cbc:MultiplierFactorNumeric 0..1

cac:InvoiceLine / cac:AllowanceCharge / cbc:Amount 1..1 if its

parent context
exists
cac:InvoiceLine / cac:AllowanceCharge / cbc:Amount @currencyID 1..1 if its
parent context
exists
cac:InvoiceLine / cac:AllowanceCharge / cbc:BaseAmount 1..1 if its
parent context
exists

cac:InvoiceLine / cac:AllowanceCharge / cbc:BaseAmount @currencyID 1..1 if its

parent context
exists
cac:InvoiceLine / cac:TaxTotal / cbc:TaxAmount 1..1

cac:InvoiceLine / cac:TaxTotal / cbc:TaxAmount @currencyID 1..1

cac:InvoiceLine / cac:TaxTotal / cbc:RoundingAmount 0..1

cac:InvoiceLine / cac:TaxTotal / cbc:RoundingAmount @curencyID 1..1 if its

parent context
exists
cac:InvoiceLine / cac:Item / cbc:Name 1..1 if its
parent context
exists
cac:InvoiceLine / cac:Item / cac:BuyersItemIdentification 1..1 if its
parent context
exists
cac:InvoiceLine / cac:Item / cac:SellersItemIdentification 1..1 if its
parent context
exists
cac:InvoiceLine / cac:Item / cac:StandardItemIdentification 1..1 if its
parent context
exists
cac:InvoiceLine / cac:Price / cbc:PriceAmount 1..1

cac:InvoiceLine / cac:Price / cbc:PriceAmount @ schemeID 1..1

cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:ID 1..1

cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:Percent 1..1

cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cac:TaxScheme / cbc:ID 1..1

cac:InvoiceLine / cac:Price / cbc:BaseQuantity 0..1

cac:InvoiceLine / cac:Price / cbc:BaseQuantity @unitCode 0..1

cac:InvoiceLine / cac:Price / cac:AllowanceCharge / cbc:ChargeIdicator 1..1

cac:InvoiceLine / cac:Price / cac:AllowanceCharge / cbc:Amount 1..1 if its
parent context
exists
cac:InvoiceLine / cac:Price / cac:AllowanceCharge / cbc:Amount @ currencyID 1..1 if its
parent context
exists
cac:InvoiceLine / cac:Price / cac:AllowanceCharge / cbc:BaseAmount 1..1 if its
parent context
exists
cac:InvoiceLine / cac:Price / cac:AllowanceCharge / cbc:BaseAmount @ currencyID 1..1 if its
parent context
exists
 Business requirements and rules KSA context
EN 16931 Rules KSA Rules KSA status (Mandatory / Optional /
Conditional / Not applicable)
Data type Standard Simplified Debit Credit
invoice invoice note note
Text BR-KSA-EN16931-01 M M M M

Identifier BR-02 BR-KSA-02 M M M M

Identifier BR-KSA-03 M M M M

Date BR-03 BR-KSA-04 M M M M

BR-KSA-F-01
String BR-04 BR-KSA-05 M M M M
BR-CL-01 BR-KSA-07
String BR-KSA-06 M M M M
BR-KSA-07
BR-KSA-31
BR-KSA-32
Text O O O O

Text BR-KSA-59 O O O O

Code BR-05 BR-KSA-CL-02 M M M M

BR-CL-04
Code BR-CL-05 BR-KSA-EN16931-02 C C C C

Identifier BR-KSA-11 O O O O

Identifier BR-55 BR-KSA-02 NA NA M M

BR-KSA-56

Date BR-KSA-F-01 NA NA M M
Identifier BR-KSA-12 O O O O

Identifier BR-KSA-33 M M M M
BR-KSA-34
Text BR-KSA-26 M M M M

Text BR-KSA-27 M M M M
Complex tag Digital Identity Standards NA M C C
BR-KSA-28
BR-KSA-29
BR-KSA-30

M M M M
 Digital Identity Standards M M M M

Identifier BR-KSA-39 C C C C
BR-KSA-41

Identifier BR-KSA-08 C C C C
BR-KSA-57

Text BR-08 BR-KSA-09 M M M M

Text BR-08 O O O O

Text BR-08 BR-KSA-09 M M M M

BR-KSA-37
Text BR-08 BR-KSA-09 M M M M

Text BR-108 BR-KSA-09 M M M M

Text BR-08 BR-KSA-09 M M M M

Text BR-08 BR-KSA-09 M M M M

Code BR-08 BR-KSA-09 M M M M

BR-09 BR-KSA-38
BR-CL-14
Identifier BR-KSA-39 M M M M
BR-KSA-40

Text BR-06 M M M M
Identifier BR-KSA-45 C C C C
BR-KSA-46
BR-KSA-47
Identifier BR-KSA-14 C C C C
BR-KSA-48
BR-KSA-49
BR-KSA-58

Text BR-KSA-10 M O C C

Text BR-KSA-10 M O C C

Text BR-KSA-10 M O C C
Text BR-KSA-43 C O C C

Text BR-KSA-10 M O C C

TExt BR-KSA-10 M O C C

Text BR-KSA-10 M O C C
Text BR-KSA-10 M O C C

Code BR-11 BR-KSA-23 M O C C

BR-CL-14

Identifier BR-KSA-44 C O C C
BR-KSA-46
BR-KSA-47
Text BR-KSA-25 M C C C
BR-KSA-42

Date BR-KSA-F-01 O O O O

Date BR-KSA-F-01 O O O O
BR-KSA-35
BR-KSA-36
Code BR-49 BR-KSA-16 M O M M
BR-CL-16

Text BR-KSA-17 NA NA M M

Text O O O O
boolean BR-KSA-F-02 C C C C

Percentage BR-KSA-DEC-01 C C C C
BR-KSA-EN16931-06

Amount BR-31 BR-KSA-EN16931-03 C C C C

BR-DEC-01 BR-KSA-F-04

Code BR-CL-03 BR-KSA-CL-02 C C C C

Amount BR-DEC-25 BR-KSA-F-04 C C C C

Code BR-CL-03 BR-KSA-CL-02 C C C C

Code BR-32 BR-KSA-18 M M M M

BR-O-13
Percentage BR-S-06 BR-KSA-DEC-02 M M M M
BR-Z-06
BR-E-06
BR-AE-06
BR-O-06
string BR-KSA-54 M M M M

boolean BR-KSA-F-02 C C C C

Percentage BR-KSA-DEC-01 C C C C
BR-KSA-EN16931-05

Amount BR-36 BR-KSA-EN16931-03 C C C C

BR-DEC-05 BR-KSA-F-04

Code BR-CL-03 BR-KSA-CL-02 C C C C

Amount BR-DEC-06 BR-KSA-04 C C C C

BR-KSA-F-04
Code BR-CL-03 BR-KSA-CL-02 C C C C

Code BR-37 BR-KSA-18 M M M M

BR-O-14

Percentage BR-S-07 BR-KSA-DEC-02 M M M M

BR-Z-07
BR-E-07
BR-AE-07
BR-O-07
string BR-KSA-54 M M M M

Amount BR-CO-10 BR-KSA-F-04 M NA M M

BR-DEC-09
Code BR-CL-03 BR-KSA-CL-02 M M M M

Amount BR-CO-11 BR-KSA-F-04 C C C C

BR-DEC-10

Code BR-CL-03 BR-KSA-CL-02 C C C C

Amount BR-CO-12 BR-KSA-F-04 C C C C
BR-DEC-11

Code BR-CL-03 BR-KSA-CL-02 C C C C

Amount BR-13 BR-KSA-F-04 M M M M

BR-CO-13
BR-DEC-12
Code BR-CL-03 BR-KSA-CL-02 M M M M

Amount BR-CO-14 BR-KSA-EN16931-08 M M M M

BR-DEC-13 BR-KSA-EN16931-09
BR-KSA-F-04
BR-KSA-55

Code BR-CL-03 BR-KSA-CL-02 M M M M

Code BR-53 BR-KSA-EN16931-08
BR-DEC-15 BR-KSA-EN16931-09
BR-KSA-F-04

Amount BR-CL-03 BR-KSA-CL-02 M M M M

Amount BR-14 BR-KSA-F-04

BR-CO-15
BR-DEC-14

Code BR-CL-03 BR-KSA-CL-02 M M M M

Amount C C C C
Code BR-CL-03 BR-KSA-CL-02 C C C C

Amount BR-DEC-17

Code BR-CL-03 BR-KSA-CL-02

Amount BR-15 BR-KSA-F-04 M M M M

BR-CO-16
BR-DEC-18

Code BR-CL-03 BR-KSA-CL-02 C C C C

Amount BR-45 BR-KSA-F-04 M M M M
BR-S-08
BR-Z-08
BR-E-08
BR-AE-08
BR-O-08
BR-DEC-19

Code BR-CL-03 BR-KSA-CL-02 M M M M

Amount BR-46 BR-KSA-F-04 M M M M

BR-CO-17
BR-S-09
BR-Z-09
BR-E-09
BR-AE-09
BR-O-09
BR-DEC-20

Code BR-CL-03 BR-KSA-CL-02 M M M M

Code BR-47 BR-KSA-18 M M M M

BR-S-01
BR-Z-01
BR-E-01
BR-AE-01
BR-O-01
Percentage BR-48 BR-KSA-DEC-02 M M M M

Code BR-KSA-CL-04 C C C C

Text BR-S-10 C C C C
BR-Z-10
BR-E-10
BR-AE-10
BR-O-10
string BR-KSA-54 M M M M

Identifier BR-21 M M M M

Quantity BR-22 BR-KSA-F-04 M M M M

Code BR-23 M M M M

Amount BR-24 BR-KSA-EN16931-11 M M M M

BR-DEC-23 BR-KSA-F-04

Code BR-CL-03 BR-KSA-CL-02 M M M M

boolean BR-KSA-F-02 C C NA NA

Percentage BR-KSA-DEC-01 C C NA NA
BR-KSA-EN16931-05

Amount BR-41 BR-KSA-EN16931-03 C C NA NA

BR-DEC-24 BR-KSA-F-04

Code BR-CL-03 BR-KSA-CL-02 C C NA NA

Amount BR-DEC-25 BR-KSA-F-04 C C NA NA

Code BR-CL-03 BR-KSA-CL-02 C C NA NA

boolean BR-KSA-F-02 C C NA NA

Percentage BR-KSA-DEC-01 C C NA NA
BR-KSA-EN16931-05

Amount BR-43 BR-KSA-EN16931-03 C C NA NA

BR-DEC-27

Code BR-CL-03 BR-KSA-CL-02 C C NA NA

Amount BR-DEC-28 BR-KSA-F-04 C C NA NA

Code BR-CL-03 BR-KSA-CL-02 C C NA NA

Amount BR-KSA-DEC-03 M O M M
BR-KSA-F-04
BR-KSA-50
BR-KSA-52
Code BR-KSA-CL-01 M O M M
BR-KSA-CL-02
Amount BR-KSA-DEC-04 M O M M
BR-KSA-F-04
BR-KSA-51
BR-KSA-53
Code BR-KSA-CL-01 M O M M
BR-KSA-CL-02

Text BR-25 M M M M

Identifier O O O O

Identifier O O O O

Identifier O O O O
Amount BR-26 BR-KSA-EN16931-07 M M M M
BR-KSA-F-04

Code BR-CL-03 BR-KSA-CL-02 M M M M

Code BR-CO-04 BR-KSA-18 M M M M
BR-O-12
BR-CL-18
Percentage BR-S-05 BR-KSA-DEC-02 M M M M
BR-Z-05 BR-KSA-F-04
BR-E-05
BR-AE-05
BR-O-05
string BR-KSA-54 M M M M

Quantity BR-KSA-F-04 O O O O

Code O O O O

Boolean BR-KSA-EN16931-06 C C C C
Amount BR-KSA-F-04 C C C C
Code BR-CL-03 BR-KSA-CL-02 C C C C

Amount BR-KSA-F-04 C C C C

Code BR-CL-03 BR-KSA-CL-02 C C NA NA

KSA specific format

alphanumeric

alphanumeric

Subset of UN/CEFACT code list 1001, D.16B

Structure:
NNPNES
where
NN (positions 1 and 2) = invoice subtype:
- 01 for tax invoice
- 02 for simplified tax invoice
P (position 3) = 3rd Party invoice transaction, 0
for false, 1 for true
N (position 4) = Nominal invoice transaction, 0
for false, 1 for true
E (position 5) = Exports invoice transaction, 0
for false, 1 for true
S (position 6) = Summary invoice transaction, 0
for false, 1 for true
ISO 4217 Currency codes

alphanumeric

number / arabic numerals

alphanumeric

numeric
number / arabic numerals

alphanumeric
fix 4 digits

number / arabic numerals

alphanumeric
subset of UNRDID 4461

string
Upto 2 decimal places, in Arabic numerals (EX:
123456)
Value between 0.00 and 100.00

Up to 2 decimal places, Arabic numerals (EX:

123456)
Maximum 14 characters

Up to 2 decimal places, Arabic numerals (EX:

123456)
Maximum 14 characters

Subset of UNCL5305
Upto 2 decimal places, in Arabic numerals (EX:
123456)
Value between 0.00 and 100.00

Upto 2 decimal places, in Arabic numerals (EX:

123456)
Value between 0.00 and 100.00
Subset of UNCL5305

Upto 2 decimal places, in Arabic numerals (EX:

123456)
Value between 0.00 and 100.00
Subset of UNCL5305
Upto 2 decimal places, in Arabic numerals (EX:
123456)
Value between 0.00 and 100.00

Integer, Arabic numerals

Up to 2 decimal places, Arabic numerals (EX:

123456)
Maximum 14 characters
Upto 2 decimal places, in Arabic numerals (EX:
123456)
Value between 0.00 and 100.00

Up to 2 decimal places, Arabic numerals (EX:

123456)
Maximum 14 characters

Up to 2 decimal places, Arabic numerals (EX:

123456)
Maximum 14 characters
Upto 2 decimal places, in Arabic numerals (EX:
123456)
Value between 0.00 and 100.00

Up to 2 decimal places, Arabic numerals (EX:

123456)
Maximum 14 characters

Upto 2 decimal places, in SAR, in Arabic

numerals (EX: 123456)
Upto 2 decimal places, in SAR, in Arabic
numerals (EX: 123456)
Up to 2 decimal places, Arabic numerals (EX:
123456)
Maximum 14 characters

Subset of UNCL5305

Upto 2 decimal places, in Arabic numerals (EX:

123456)
Value between 0.00 and 100.00
Example

Default value
reporting:1.0

2021/02/12/1230

3cf5ee18-ee25-44ea-a444-2c37ba7f28be

2021-02-25

380

010100
Unstructured text

Tax treatment applied to the supply

SAR
SAR

161313031

156166151

2021-02-05
161313031

46531
d34b42f7b8f1b78c69ecdf197c2c2879b8f6cc3c369a24c101b261ad4eed4059

AQkxMjM0NTY3ODkCCjEyLzEyLzIwMjADBDEwMDADAzE1MPaIn2Z2jg6VqWvWV6IrZZNzLF7xvZrWXW5xRV5yFY2xFu0ycXOiyqV0k7Ws
fzap1AQAQVsktmsv1FFQ1MxIAAAAGKblFMh9nFRSn8tvftXqo9zRSz2VEAPITSZ3W7UDHKhUx+7yXGijLtJSZGXMOc+jpKwARzDl68Gmm
Os=
In the UBL extension
<ext:UBLExtensions>
<ext:UBLExtension>
<ext:ExtensionContent>
<sig:UBLDocumentSignatures
xmlns:sig="urn:oasis:names:specification:ubl:schema:xsd:CommonSignatureComponents-2"
xmlns:sac="urn:oasis:names:specification:ubl:schema:xsd:SignatureAggregateComponents-2"
xmlns:sbc="urn:oasis:names:specification:ubl:schema:xsd:SignatureBasicComponents-2">
<sac:SignatureInformation>
<cbc:ID>urn:oasis:names:specification:ubl:signature:1</cbc:ID>
<sbc:ReferencedSignatureID>urn:oasis:names:specification:ubl:signature:Invoice</sbc:ReferencedSignatureID>
<ds:Signature xmlns:ds="http://www.w3.org/2000/09/xmldsig#" Id="signature">
<ds:SignedInfo>
<ds:CanonicalizationMethod Algorithm="http://www.w3.org/TR/2001/REC-xml-c14n-20010315"/>
<ds:SignatureMethod Algorithm="http://www.w3.org/2000/09/xmldsig#rsa-sha1"/>
<ds:Reference URI="">
<ds:Transforms>
<ds:Transform Algorithm="http://www.w3.org/2000/09/xmldsig#enveloped-signature"/>
</ds:Transforms>
<ds:DigestMethod Algorithm="http://www.w3.org/2000/09/xmldsig#sha1"/>
<ds:DigestValue>tIgyb6RmuRm+rvj8tL5cbwK5eRk=</ds:DigestValue>
</ds:Reference>
<ds:Reference URI="#xadesSignedProperties" Type="http://www.w3.org/2000/09/xmldsig#SignatureProperties">
<ds:DigestMethod Algorithm="http://www.w3.org/2000/09/xmldsig#sha1"/>
<ds:DigestValue>skZ+8g6hyUFzbbTZvJZRyAREMiM=</ds:DigestValue>
</ds:Reference>
</ds:SignedInfo>

<ds:SignatureValue>J3dQSz3nEQd8wagH2CBlip1fj03NTccYAQTGiU/4IhBYzylKxjB09OMBb5vXj2Lv7eXhciRoMmvSF+A9eIUd2a4b5aEm7
tNHR8u3oZ7Ee+HNWRAQU+IFCKpZoVA68Bo/g4Gy3pqNQoC7AOghUUXTjvFEBcHVgpt/5wDC8U3PwNfx9hzpU00t/b042GyLECGjPDzr8m
T7sSb9oPPzxsC71dph+oU0ug+TAh2NheVih+HWCe870hFJvH3mZ9YcC/lcMXb80Ot+LSjgV8gcTSDz/BaOYLjEGvZrOxmoK2doUZNPi811tb
d34b42f7b8f1b78c69ecdf197c2c2879b8f6cc3c369a24c101b261ad4eed4059
AQkxMjM0NTY3ODkCCjEyLzEyLzIwMjADBDEwMDADAzE1MPaIn2Z2jg6VqWvWV6IrZZNzLF7xvZrWXW5xRV5yFY2xFu0ycXOiyqV0k7Ws
fzap1AQAQVsktmsv1FFQ1MxIAAAAGKblFMh9nFRSn8tvftXqo9zRSz2VEAPITSZ3W7UDHKhUx+7yXGijLtJSZGXMOc+jpKwARzDl68Gmm
Os=

456789123

456789123

Main street 1
PO Box 12

Riyadh

7241

Riyadh Region
District A

SA

123456789

SELLER SA
456789123
456789123

Main street 1

PO Box 14
Riyadh

Riyadh Region
District B

SA

464631316

BUYER SA

2021-02-26

2021-02-26
30

Cancellation

Payment by credit
Fixed value "false"

20

24

SAR

120

SAR

S
20

VAT

Default value "true"

20

24

SAR

120
SAR

20

VAT

4200.00

SAR

300

SAR
100

SAR

4000.00

SAR

800.00

SAR
SAR

800.00

4800.00

SAR

100
SAR

4700

SAR
200

SAR

40

SAR

S
20.00

Exemption reason

VAT

PCE

2000

SAR
Fixed value "false"

20

24

SAR

120

SAR
Fixed value "true"

20

24

SAR

120

SAR

20.00

SAR
20.00

SAR

Item name

1234567

123456

1234567891234
50.25

SAR
S

20

VAT

PCE

Fixed value "false"

10
SAR

60.25

SAR