Zakat, Tax and Customs Authority (ZATCA)

Electronic Invoice Data Dictionary to the E-Invoicing resolution dated 2022-06-24

Version Date Updates

1.0 2021-05-28
1.1 2022-06-24 Amendments on the business terms and its associated information

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)
 Business term group and ID in ISO CEN/EN 16931:2017 standard. The terms that are not in ISO CEN/EN 16931:2017 standa
receives:
E-F - no group ID
- a KSA term ID (ex: KSA-1)

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
- specific format if it is the case
O-U

- 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
V-W

Y Example for each business term

2022-06-24

ormation
CEN/EN 16931:2017 standard

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
- Momra license with "MOM" as schemeID
- MLSD 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 must be one of the following list:

- Tax Identification Number "TIN" as schemeID

- Commercial registration number with "CRN" 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
- 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.
- In case of change in Seller's or Buyer's information

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 line allowance amount

level allowance amount
Document level 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 document Currency for invoice line 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.

Tax scheme ID Mandatory element. Use “VAT”

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
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

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 paid amount Currency for paid 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 paid amount
that has been paid in advance. The amount is zero in case of a fully paid
Invoice.
Currency for amount due Currency for paid amount
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

Tax scheme ID Mandatory element. Use “VAT”

Invoice line identifier A unique identifier for the individual line within the Invoice.

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.

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

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

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

Tax scheme ID Mandatory element. Use “VAT”

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. The value
of this tag indicating discount (Allowance) must be "false". This is in the
context of the line item price level (not the line item level).
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

Grup ID Term ID

NA Process control BG-3 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 Dates - BT-2

the 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
Implementing Regulation.

4.2 Address as per Article 53(5)(e) of the VAT Seller address BG-5 BT-36
Implementing Regulation.
4.2 Address as per Article 53(5)(e) of the VAT Seller address BG-5 KSA-17
Implementing Regulation.

4.2 Address as per Article 53(5)(e) of the VAT Seller address BG-5 KSA-23
Implementing Regulation.

4.2 Address as per Article 53(5)(e) of the VAT Seller address BG-5 BT-37
Implementing Regulation.

4.2 Address as per Article 53(5)(e) of the VAT Seller address BG-5 BT-38
Implementing Regulation.

4.2 Address as per Article 53(5)(e) of the VAT Seller address BG-5 BT-39
Implementing Regulation.

4.2 Address as per Article 53(5)(e) of the VAT Seller address BG-5 KSA-3
Implementing Regulation.

4.2 Address as per Article 53(5)(e) of the VAT Seller address BG-5 BT-40
Implementing Regulation.

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
Implementing Regulation

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
Implementing Regulation

5.2 Address as per Article 53(5)(e) of the VAT Buyer address BG-8 BT-51
Implementing Regulation

5.2 Address as per Article 53(5)(e) of the VAT Buyer address BG-8 KSA-18
Implementing Regulation

5.2 Address as per Article 53(5)(e) of the VAT Buyer address BG-8 KSA-19
Implementing Regulation

5.2 Address as per Article 53(5)(e) of the VAT Buyer address BG-8 BT-52
Implementing Regulation

5.2 Address as per Article 53(5)(e) of the VAT Buyer address BG-8 BT-53
Implementing Regulation

5.2 Address as per Article 53(5)(e) of the VAT Buyer address BG-8 BT-54
Implementing Regulation

5.2 Address as per Article 53(5)(e) of the VAT Buyer address BG-8 KSA-4
Implementing Regulation
5.2 Address as per Article 53(5)(e) of the VAT Buyer address BG-8 BT-55
Implementing Regulation

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
Implementing Regulation

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
VAT Implementing Regulation
8.1 Discount or rebate percentage, if discount is Allowance (discount) at document BG-20 BT-93
provided at invoice level level

8.1 Discount or rebate percentage, if discount is Allowance (discount) at document BG-20 BT-5
provided at invoice level level

8.1 Discount or rebate percentage, if discount is Allowance (discount) at document BG-20 BT-95
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
VAT Implementing Regulation
8.1 Discount or rebate percentage, if discount is Allowance (discount) at document BG-20 BT-96
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
VAT Implementing Regulation
NA Allowance (discount) at document BG-20 KSA-21
level

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 Invoice total amounts - Sum of Invoice BG-22 BT-107

line net amount
NA Invoice total amounts - Sum of Invoice BG-22 BT-5
line net amount

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
8.4 VAT Total as per Article 53(5)(j) of the VAT Invoice total amounts - Total VAT BG-22 BT-5
Implementing Regulation OR amount
8.4 VAT Total as per Article 53(8)(e) of the VAT
Implementing Regulation
8.4 VAT Total as per Article 53(5)(j) of the VAT Invoice total amounts - Total VAT BG-22 BT-111
Implementing Regulation OR amount in accounting currency
8.4 VAT Total as per Article 53(8)(e) of the VAT
Implementing Regulation

8.4 VAT Total as per Article 53(5)(j) of the VAT Invoice total amounts - Total VAT BG-22 BT-6
Implementing Regulation OR amount in accounting currency
8.4 VAT Total as per Article 53(8)(e) of the VAT
Implementing Regulation
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"

NA Invoice total amounts - Paid amount BG-22 BT-113

NA Invoice total amounts - Paid amount BG-22 BT-5

NA 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

NA VAT breakdown BG-23 BT-5

NA VAT breakdown BG-23 BT-117

NA VAT breakdown BG-23 BT-5

NA VAT breakdown BG-23 BT-118

NA VAT breakdown BG-23 BT-119

NA VAT breakdown BG-23 BT-121

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

7.4 Quantity as per Article 53 of the VAT Line items - Quantity BG-25 BT-129
Implementing Regulation

7.4 Quantity as per Article 53 of the VAT Line items - Quantity BG-25 BT-130
Implementing Regulation

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

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) line level
of 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) line level
of the VAT Implementing Regulation
7.5 Discount or rebate percentage, if discount is Line items - Allowance (discount) at BG-27 BT-137
provided at line item level line level

7.5 Discount or rebate percentage, if discount is Line items - Allowance (discount) at BG-27 BT-5
provided at line item level line level

7.10 VAT amount as per Article 53(5)(j) of the Line items - Line VAT amount - KSA-11
VAT Implementing Regulation OR
7.10 VAT amount as per Article 53(8)(e) of the
VAT Implementing Regulation
7.10 VAT amount as per Article 53(5)(j) of the Line items - Line VAT amount - BT-5
VAT Implementing Regulation OR
7.10 VAT amount as per Article 53(8)(e) of the
VAT Implementing Regulation
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”
7.1 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

7.2 Goods or Service Code Line items - Identifiers BG-31 BT-155

7.2 Goods or Service Code Line items - Identifiers BG-31 BT-157

7.3 Unit Price as per Article 53(5)(h) of the VAT Line items - Item price BG-29 BT-146
Implementing Regulation

7.3 Unit Price as per Article 53(5)(h) of the VAT Line items - Item price BG-29 BT-5
Implementing Regulation

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
Implementing Regulation

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
Implementing Regulation

7.4 Quantity as per Article 53 of the VAT Line items - Item price BG-29 BT-150
Implementing Regulation
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 the VAT Implementing Regulation

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 the VAT Implementing Regulation
7.3 Unit Price as per Article 53 of the VAT Line items - Item price BG-29 BT-148
Implementing Regulation

7.3 Unit Price as per Article 53 of the VAT Line items - Item price BG-29 BT-5
Implementing Regulation
 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

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

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

context exists

cac:BillingReference / 1..1 if its parent Text BR-55 BR-KSA-56

cac:InvoiceDocumentReference / context exists
cbc:ID
cac:ContractDocumentReference / 1..1 if its parent Identifier
cbc:ID 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 / BR-KSA-28
ext:UBLExtension / BR-KSA-29
ext:ExtensionContent / BR-KSA-30
sig:UBLDocumentSignatures BR-KSA-60
xmlns:sig=
"urn:oasis:names:specification:ubl:sch
ema:xsd:CommonSignatureCompone
nts-2"
xmlns:sac="urn:oasis:names:specifica
tion:ubl:schema:xsd:SignatureAggreg
ateComponents-2"
xmlns:sbc=
"urn:oasis:names:specification:ubl:sch
ema:xsd:SignatureBasicComponents-
2"
xmlns:xades="urn:oasis:names:specifi
cation:ubl:schema:xsd:XAdESv141-2"
/ sac:SignatureInformation /
cbc:ID =
urn:oasis:names:specification:ubl:sign
ature:1 (default value)
sbc:ReferencedSignatureID =
urn:oasis:names:specification:ubl:sign
cac:AccountingSupplierParty
ature:Invoice (default value) / 0..* Identifier BR-KSA-08
cac:Party / cac:PartyIdentification /
cbc:ID
cac:AccountingSupplierParty / 0..1 Text BR-08 BR-KSA-09
cac:Party / cac:PostalAddress /
cbc:StreetName
cac:AccountingSupplierParty / 0..1 Text BR-08
cac:Party / cac:PostalAddress /
cbc:AdditionalStreetName
cac:AccountingSupplierParty / 0..1 Text BR-08 BR-KSA-09
cac:Party / cac:PostalAddress / BR-KSA-37
cbc:BuildingNumber
cac:AccountingSupplierParty / 0..1 Text BR-08 BR-KSA-09
cac:Party / cac:PostalAddress / BR-KSA-64
cbc:PlotIdentification
cac:AccountingSupplierParty / 0..1 Text BR-08 BR-KSA-09
cac:Party / cac:PostalAddress /
cbc:CityName
cac:AccountingSupplierParty / 0..1 Text BR-08 BR-KSA-09
cac:Party / cac:PostalAddress / BR-KSA-66
cbc:PostalZone
cac:AccountingSupplierParty / 0..1 Text BR-08
cac:Party / cac:PostalAddress /
cbc:CountrySubentity
cac:AccountingSupplierParty / 0..1 Text BR-08 BR-KSA-09
cac:Party / cac:PostalAddress /
cbc:CitySubdivisionName
cac:AccountingSupplierParty / 1..1 if its parent Code BR-08 BR-KSA-09
cac:Party / cac:PostalAddress / context exists BR-09
cac:Country / cbc:IdentificationCode BR-CL-14
cac:AccountingSupplierParty / 1..1 if its parent Identifier BR-KSA-39
cac:Party / cac:PartyTaxScheme / context exists BR-KSA-40
cbc:CompanyID

where cac:AccountingSupplierParty /
cac:Party / cac:PartyTaxScheme /
cac:TaxScheme = VAT
cac:AccountingSupplierParty / 1..1 Text BR-06
cac:Party / cac:PartyLegalEntity /
cbc:RegistrationName
cac:AccountingCustomerParty / 0..* Identifier BR-KSA-14
cac:Party / cac:PartyIdentification / BR-KSA-49
cbc:ID
cac:AccountingCustomerParty / 0..1 Text BR-10 BR-KSA-10
cac:Party / cac:PostalAddress / BR-KSA-63
cbc:StreetName
cac:AccountingCustomerParty / 0..1 Text
cac:Party / cac:PostalAddress /
cbc:AdditionalStreetName
cac:AccountingCustomerParty / 0..1 Text BR-10 BR-KSA-10
cac:Party / cac:PostalAddress / BR-KSA-63
cbc:BuildingNumber
cac:AccountingCustomerParty / 0..1 Text BR-KSA-63
cac:Party / cac:PostalAddress / BR-KSA-65
cbc:PlotIdentification
cac:AccountingCustomerParty / 0..1 Text BR-10 BR-KSA-10
cac:Party / cac:PostalAddress / BR-KSA-63
cbc:CityName
cac:AccountingCustomerParty / 0..1 Text BR-10 BR-KSA-10
cac:Party / cac:PostalAddress / BR-KSA-63
cbc:PostalZone BR-KSA-67
cac:AccountingCustomerParty / 0..1 Text
cac:Party / cac:PostalAddress /
cbc:CountrySubentity
cac:AccountingCustomerParty / 0..1 Text BR-KSA-63
cac:Party / cac:PostalAddress /
cbc:CitySubdivisionName
cac:AccountingCustomerParty / 1..1 if its parent Code BR-CL-14 BR-KSA-10
cac:Party / cac:PostalAddress / context exists BR-10 BR-KSA-63
cac:Country / cbc:IdentificationCode
cac:AccountingCustomerParty / 1..1 if its parent Identifier BR-KSA-44
cac:Party / cac:PartyTaxScheme / context exists BR-KSA-46
cbc:CompanyID

where
cac:AccountingCustomerParty /
cac:Party / cac:PartyTaxScheme /
cac:TaxScheme = VAT

cac:AccountingCustomerParty / 1..1 if its parent Text BR-KSA-25

cac:Party / cac:PartyLegalEntity / context exists BR-KSA-42
cbc:RegistrationName BR-KSA-71
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..1 Code BR-49 BR-KSA-16

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

cac:PaymentMeans / 0..1 Text

cac:PayeeFinancialAccount /
cbc:PaymentNote
cac:PaymentMeans / 0..1 Text BR-61
cac:PayeeFinancialAccount / cbc:ID
cac:AllowanceCharge / 1..1 if its parent boolean BR-KSA-F-02
cbc:ChargeIndicatorr 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
cac:AllowanceCharge / cbc:Amount 1..1 if its parent Amount BR-31 BR-KSA-F-04
context exists BR-DEC-01

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

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

cac:AllowanceCharge / 1..1 if its parent Code BR-32 BR-KSA-18

cac:TaxCategory / cbc:ID context exists BR-O-13

cac:AllowanceCharge / 1..1 if its parent Percentage BR-S-06 BR-KSA-DEC-02

cac:TaxCategory / cbc:Percent context exists BR-Z-06
BR-E-06
BR-O-06

cac:AllowanceCharge / 1..1 if its parent string BR-KSA-54

cac:TaxCategory / cac:TaxScheme / context exists
cbc:ID
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
cac:LegalMonetaryTotal / 0..1 Amount BR-CO-11 BR-KSA-F-04
cbc:AllowanceTotalAmount BR-DEC-10
cac:LegalMonetaryTotal / 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02
cbc:AllowanceTotalAmount context exists
@currencyID
cac:LegalMonetaryTotal / 1..1 Amount BR-13 BR-KSA-F-04
cbc:TaxExclusiveAmount BR-CO-13
BR-DEC-12

cac:LegalMonetaryTotal / 1..1 Code BR-CL-03 BR-KSA-CL-02

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 Code BR-53 BR-KSA-EN16931-08

BR-DEC-15 BR-KSA-EN16931-09
BR-KSA-F-04

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

cac:LegalMonetaryTotal / 1..1 Code BR-CL-03 BR-KSA-CL-02

cbc:TaxInclusiveAmount @currencyID

cac:LegalMonetaryTotal / 0..1 Amount BR-DEC-16

cbc:PrepaidAmount

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

cbc:PrepaidAmount @currencyID context exists

cac:LegalMonetaryTotal / 1..1 Amount BR-15 BR-KSA-F-04

cbc:PayableAmount BR-CO-16
BR-DEC-18
cac:LegalMonetaryTotal / 1..1 Code BR-CL-03 BR-KSA-CL-02
cbc:PayableAmount @currencyID
cac:TaxTotal / cac:TaxSubtotal / 1..1 Amount BR-45 BR-KSA-F-04
cbc:TaxableAmount BR-DEC-19
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-S-01
BR-Z-01
BR-E-01
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-KSA-CL-04

cac:TaxCategory / BR-KSA-CL-05
cbc:TaxExemptionReasonCode BR-KSA-69
cac:TaxTotal / cac:TaxSubtotal 0..1 Text BR-S-10 BR-KSA-69
/cac:TaxCategory / BR-E-10
cbc:TaxExemptionReason BR-O-10

cac:TaxTotal / cac:TaxSubtotal / 1..1 string BR-CO-18 BR-KSA-54

cac:TaxCategory / cac:TaxScheme /
cbc:ID
cac:InvoiceLine / cbc:ID 1..1 Identifier BR-21
BR-16

cac:InvoiceLine / cbc:InvoicedQuantity 0..1 Quantity BR-22 BR-KSA-F-04

cac:InvoiceLine / cbc:InvoicedQuantity 0..1 string

@ unitCode

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

cbc:LineExtensionAmount BR-DEC-23 BR-KSA-F-04

cac:InvoiceLine / 1..1 Code BR-CL-03 BR-KSA-CL-02

cbc:LineExtensionAmount
@currencyID
cac:InvoiceLine / 1..1 if its parent boolean BR-KSA-F-02
cac:AllowanceCharge / context exists
cbc:ChargeIndicator
cac:InvoiceLine / 0..1 Percentage BR-KSA-DEC-01
cac:AllowanceCharge / BR-KSA-EN16931-03
cbc:MultiplierFactorNumeric BR-KSA-EN16931-05
BR-KSA-EN16931-04

cac:InvoiceLine / 1..1 if its parent Amount BR-41 BR-KSA-F-04

cac:AllowanceCharge / cbc:Amount context exists BR-DEC-24

cac:InvoiceLine / 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02

cac:AllowanceCharge / cbc:Amount context exists
@currencyID
cac:InvoiceLine / 0..1 Amount BR-DEC-25 BR-KSA-F-04
cac:AllowanceCharge / BR-KSA-EN16931-03
cbc:BaseAmount BR-KSA-EN16931-04
BR-KSA-EN16931-05
cac:InvoiceLine / 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02
cac:AllowanceCharge / context exists
cbc:BaseAmount @currencyID
cac:InvoiceLine / cac:TaxTotal / 1..1 if its parent Amount BR-KSA-DEC-03
cbc:TaxAmount context exists BR-KSA-F-04
BR-KSA-50
BR-KSA-52
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
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:Item / cbc:Name 1..1 if its parent Text BR-25

context exists

cac:InvoiceLine / cac:Item / 1..1 if its parent Identifier

cac:BuyersItemIdentification / cbc:ID context exists
cac:InvoiceLine / cac:Item / 1..1 if its parent Identifier
cac:SellersItemIdentification / cbc:ID context exists

cac:InvoiceLine / cac:Item / 1..1 if its parent Identifier

cac:StandardItemIdentification / context exists
cbc:ID
cac:InvoiceLine / cac:Price / 1..1 Amount BR-26 BR-KSA-EN16931-07
cbc:PriceAmount BR-KSA-F-04

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-S-05 BR-KSA-DEC-02

cac:ClassifiedTaxCategory / BR-Z-05 BR-KSA-F-04
cbc:Percent BR-E-05
BR-O-05
cac:InvoiceLine / cac:Item / 1..1 string BR-KSA-54
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

cbc:BaseQuantity @unitCode
cac:InvoiceLine / cac:Price / 1..1 if its parent Boolean BR-KSA-EN16931-06
cac:AllowanceCharge / context exists
cbc:ChargeIdicator
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 / context exists
cbc:BaseAmount
cac:InvoiceLine / cac:Price / 1..1 if its parent Code BR-CL-03 BR-KSA-CL-02
cac:AllowanceCharge / context exists
cbc:BaseAmount @ 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

C C C C C C

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

M M M O O O

O O O O O O

M M M O O O

M M M O O O

O O O O O O

M M M 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

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

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

M M M M M M

O O O O O O

C C C C C C

M M M M M M

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

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

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 O O O O O

C O O O O O

C O O O O O

C O O O O O
C O O O O O

C O O O O O

M M M O O O

M M M O O O

M M M O O O

M M M O O O

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

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: Required
NNPNESB
where
NN (positions 1 and 2) = invoice
subtype: Not Required

Not Required

ISO 4217 Currency codes Not Required

Not Required

free text Required

Not Required
numeric Not Required

Not Required

Required
 Not Required

alphanumeric Required

Required

Required
 Required

fix 4 digits Required

Required

fix 5 digits Required

Required

Required

Required

Required
 Required

alphanumeric Required

Required

Required

Required

Required

Required

Required

Required

Required
 Required

Required

Required

Required

Required

subset of UNRDID 4461 Not Required

string Not 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
numerals (EX: 123456)
Maximum 14 characters
Required
Up to 2 decimal places, Arabic Not Required
numerals (EX: 123456)
Maximum 14 characters

Not Required

Subset of UNCL5305 Not Required

Upto 2 decimal places, in Arabic Not Required

numerals (EX: 123456)
Value between 0.00 and 100.00

Not Required

In Arabic numerals (The following Not Required

numerals: 1234567890)

Not Required

In Arabic numerals (The following Not Required

numerals: 1234567890)
 Not Required

In Arabic numerals (The following Required

numerals: 1234567890)

Required

In Arabic numerals (The following Not Required

numerals: 1234567890)

Not Required

Required

In Arabic numerals (The following Required

numerals: 1234567890)
In Arabic numerals (The following Required
numerals: 1234567890)

Required

In Arabic numerals (The following Not Required

numerals: 1234567890)

Not Required

In Arabic numerals (The following Required

numerals: 1234567890)

Required
In Arabic numerals (The following Not Required
numerals: 1234567890)

Not Required

In Arabic numerals (The following Not Required

numerals: 1234567890)

Not Required

Subset of UNCL5305 Required

Upto 2 decimal places, in Arabic Required

numerals (EX: 123456)
Value between 0.00 and 100.00
Not Required

Required

Not Required
 Not Required

In Arabic numerals (The following Required

numerals: 1234567890)

Not Required

Up to 2 decimal places, Arabic Required

numerals (EX: 123456)
Maximum 14 characters
Required

Not Required

Upto 2 decimal places, in Arabic Not Required

numerals (EX: 123456)
Value between 0.00 and 100.00

Up to 2 decimal places, Arabic Required

numerals (EX: 123456)
Maximum 14 characters
Required
Up to 2 decimal places, Arabic Not Required
numerals (EX: 123456)
Maximum 14 characters

Not Required

Upto 2 decimal places, in SAR, in Required

Arabic numerals (EX: 123456)

Required

Upto 2 decimal places, in SAR, in Required with a statement saying “inclusive of

Arabic numerals (EX: 123456) VAT”

Required

Required

Not Required
 Not Required

Not Required

Arabic numerals (EX: 123456) Not Required

Maximum 14 characters

Not Required

Subset of UNCL5305 Not Required

Upto 2 decimal places, in Arabic Required

numerals (EX: 123456)
Value between 0.00 and 100.00

Not Required

In Arabic numerals (The following Not Required

numerals: 1234567890)

Not Required
 Not Required

In Arabic numerals (The following Not Required

numerals: 1234567890)

Not Required

In Arabic numerals (The following Not Required

numerals: 1234567890)

Not Required
 Visibility on human readable formats for
Simplified Tax invoices and associated
credit and debit notes

Not Required

Required

Not Required

Required
Not Required

Not Required
(The invoice type -not the code- will be printed
in the title)
Required

Not Required

Not Required

Not Required

Not Required

Required

Not Required
Not Required

Not Required

Required
Not Required

Required

Required

Required
Required

Required

Required

Required

Required

Required

Required

Required
Required

Required

Not Required

Not Required

Not Required

Not Required

Not Required

Not Required

Not Required

Not Required
Not Required

Not Required

Required

Required

Required

Not Required
Required

Not Required

Not Required

Not Required

Not Required

Required

Required
Not Required

Not Required

Not Required

Not Required

Not Required

Not Required

Not Required

Not Required
Not Required

Required

Required

Not Required

Not Required

Required

Required
Required

Required

Not Required

Not Required

Required

Required
Not Required

Not Required

Not Required

Not Required

Not Required

Not Required

Not Required

Not Required

Not Required
Not Required

Required

Not Required

Not Required

Required

Not Required

Not Required

Required

Required
Not Required

Not Required

Not Required

Not Required

Required with a statement saying “inclusive of

VAT”

Required

Required

Not Required
Not Required

Not Required

Not Required

Not Required

Not Required

Required

Not Required

Not Required

Not Required
Not Required

Not Required

Not Required

Not Required

Not Required
 Example

Default value
reporting:1.0

2021/02/12/1230

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

2021-02-25
16:55:24

380

010100

Unstructured text

SAR

SAR

161313031

156166151

161313031
46531

NWZlY2ViNjZmZmM4NmYzOGQ5NTI3ODZjNmQ2OTZjNzljMmRiYzIzOWRk
NGU5MWI0NjcyOWQ3M2EyN2ZiNTdlOQ==

AQkxMjM0NTY3ODkCCjEyLzEyLzIwMjADBDEwMDADAzE1MPaIn2Z2jg6Vq
WvWV6IrZZNzLF7xvZrWXW5xRV5yFY2xFu0ycXOiyqV0k7Wsh6b1IcE2Tfzap
1AQAQVsktmsv1FFQ1MxIAAAAGKblFMh9nFRSn8tvftXqo9zRSz2VEAPITSZ
3W7UDHKhUx+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"/>

Main street 1
Riyadh

72415

Riyadh Region

District A

SA

3xxxxxxxxx00003
SELLER SA

456789123

Main street 1

PO Box 14

Riyadh

Riyadh Region

District B
SA

3xxxxxxxxx00003

BUYER SA

2021-02-26

2021-02-26

30
Cancellation or suspension of the supplies after its occurrence either wholly or
partially

Payment by credit

SA000000000000001

Fixed value "false"

20

24

SAR
120

SAR

20

VAT

4200.00

SAR

300
SAR

4000.00

SAR

800.00

SAR

800.00

SAR
4800.00

SAR

100

SAR

4701.52

SAR
200

SAR

40

SAR

20.00

Exemption reason

VAT
1

PCE

2000

SAR

Fixed value "false"

20.000000

24.34

SAR
120.34

SAR

20.04

SAR

20.04

SAR

Item name

1234567
123456

1234567891234

50.24

SAR

20

VAT

PCE
Fixed value "false"

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:Transform Algorithm="http://www.w3.org/TR/1999/REC-xpath-19991116">
<ds:XPath>not(//ancestor-or-self::cac:Signature)</ds:XPath>
</ds:Transform>
<ds:Transform Algorithm="http://www.w3.org/TR/1999/REC-xpath-19991116">
<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:DigestMethod Algorithm="http://www.w3.org/2001/04/xmlenc#sha256"/>
<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:DigestMethod Algorithm="http://www.w3.org/2001/04/xmlenc#sha256"/>
<ds:DigestValue>p6/1GNOqntK37JwfUub56vSecg0=</ds:DigestValue>
</xades:CertDigest>
<xades:IssuerSerial>
<ds:X509IssuerName>C=SA, E=Test@test Taxpayer.com, OU=&quot;&quot;, O=te
 <xades:SignedSignatureProperties>
<xades:SigningTime>2021-02-25T12:57:51Z</xades:SigningTime>
<xades:SigningCertificate>
<xades:Cert>
<xades:CertDigest>
<ds:DigestMethod Algorithm="http://www.w3.org/2001/04/xmlenc#sha256"/>
<ds:DigestValue>p6/1GNOqntK37JwfUub56vSecg0=</ds:DigestValue>
</xades:CertDigest>
<xades:IssuerSerial>
<ds:X509IssuerName>C=SA, E=Test@test Taxpayer.com, OU=&quot;&quot;, 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=&quot;&quot;, O=test Taxpayer, CN=EGS0001</ds:X509IssuerName>

:SigningTime>

3.org/2001/04/xmlenc#sha256"/>
Secg0=</ds:DigestValue>

payer.com, OU=&quot;&quot;, 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/
>