¶ VAT and Group VAT
Standard VAT Number : 3xxxx xxxx3 xxxx3 This format is used for individual businesses registered under the standard VAT scheme in KSA. It is a unique identifier that businesses must use when filing VAT returns and on invoices issued to customers.
Group VAT Number : 3xxxx xxxx3 1xxx3 In cases where multiple entities are consolidated under a single VAT group, a Group VAT number is issued. This number signifies that the entities within the group are treated as a single taxable entity for VAT purposes. This group registration facilitates the management of VAT among related businesses by simplifying accounting processes and VAT filings.
Using the correct VAT number format is essential for compliance with Saudi Arabian tax regulations. Incorrect or misformatted VAT numbers can lead to issues with VAT returns, potential penalties, and difficulties in conducting business with partners and customers who require valid VAT numbers for their own compliance.
While creating invoices from the API, send the code based on the mode of payment.
Code
Payment
Explanation
10
In cash
Payment by currency (including bills and coins) in circulation, including checking account deposits.
30
Credit transfer
Payment by credit movement of funds from one account to another.
42
Payment to a bank account
Payment by an arrangement for settling debts that is operated by the Post Office.
48
Bank card
Payment by means of a card issued by a bank or other financial institution.
1
The instrument is not defined
Not defined legally enforceable agreement between two or more parties (expressing a contractual right or a right to the payment of money).
In the API, pass the respective code as shown below.
"payment_means": "42",
VAT category code
Category of goods/services
VAT Rate
S
Standard rate
15%
E
Exempt from Tax
0%
O
Services outside the scope of VAT or Supplies not subject to VAT
0%
Z
Zero-rated goods
0%
While using the API, you must send the vat_exemption_code and vat_exemption_reason when an item's VAT category code is non-S. Below are the reasons and codes for the various categories.
vat_category_code
vat_exemption_code
vat_exemption_reason
E
VATEX-SA-29
Financial services mentioned in Article 29 of the VAT Regulations
E
VATEX-SA-29-7
Life insurance services mentioned in Article 29 of the VAT Regulations
E
VATEX-SA-30
Real estate transactions mentioned in Article 30 of the VAT Regulations
O
VATEX-SA-OOS
Not subject to VAT
Z
VATEX-SA-32
Export of goods
Z
VATEX-SA-33
Export of services
Z
VATEX-SA-34-1
The international transport of Goods
Z
VATEX-SA-34-2
International transport of passengers
Z
VATEX-SA-34-3
Services directly connected and incidental to a Supply of international passenger transport
Z
VATEX-SA-34-4
Supply of a qualifying means of transport
Z
VATEX-SA-34-5
Any services relating to Goods or passenger transportation, as defined in article twenty-five of these Regulations
Z
VATEX-SA-35
Medicines and medical equipment
Z
VATEX-SA-36
Qualifying metals
Z
VATEX-SA-EDU
Private education to citizen
Z
VATEX-SA-HEA
Private healthcare to citizen
Z
VATEX-SA-DUTYFREE
Qualified Supply of Goods in Duty Free Area
Z
VATEX-SA-DIPLOMAT
Qualified Supplies to Diplomatic Missions
The is one of the crucial IDs for both businesses and customers. In the case of Business customers, where they don't have a VAT or Company Registration number, Other ID becomes mandatory.
While using the API, pass the Other ID code based on the below list.
NAT - National ID
TIN - Tax Identification No.
IQA - Iqama Number
PAS - Passport ID
700 - 700 number
CR - Company Registration
MOM - Momra license
MLS - MLSD license
SAG - Sagia license
GCC - GCC ID
OTH - Other ID
MOJL - Ministry of Justice License
CRN - Commercial registration number
The invoice transaction code (invoice_transaction_code) (KSA-2) must exist and respect the following structure: NNPNESB 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 B (position 7) = Self-billed invoice
Note that while consuming the APIs, based on the document types, we default the value to 0100000 and 0200000 for standard (B2B) and simple (B2C) documents, respectively. If the transaction is anything other than the default, for example, an export transaction, then the onus is on the consumer to send the right invoice_transaction_code in the API based on the above definition.
When creating a document that is not a standard invoice , specific values must be passed in the API to correctly identify the document type.
For a Standard Tax Invoice , use the appropriate document type code beginning with 01
.
For a Simple Invoice , replace the leading 01
with 02
.
Refer to the Invoice Transaction Code section for detailed guidance on the correct code mappings.
Special Transaction Type
invoice_transaction_code
special_transaction_type
NA
0100000
Nominal Invoice
0101000
Nominal Invoice
Export Invoice
0100100
Exports Invoice
Summary Invoice
0100010
Summary Invoice
Here is the set of acceptable values for the reason of issuance for CN/DN.
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
unit_of_measure is used to denote the base of measurement. Below is a set of allowed values.
Default value: UN
ACR (Acre) : A unit of area commonly used in land measurement in the United States and the UK.
ANN (Year) : Time unit representing one year.
BDL (Bundle) : A group of items wrapped together.
BG (Bag) : A container typically used for holding or transporting goods.
BLL (Barrel) : A large cylindrical container typically used for liquids.
BO (Bottle) : A rigid or semi-rigid container typically used for liquids.
BOX (Box) : A container typically used for storage or shipping.
CLT (Crate) : A large shipping container, often made of wood, used to transport large, heavy, or awkward items.
CMK (Square centimeter) : A unit of area measurement.
CMT (Cubic meter) : A unit of volume measurement.
CR (Car) : A unit of conveyance or quantity in transportation (e.g., a train car).
CS (Case) : A container or box that holds multiple units of an item.
CT (Carton) : A single container used for shipping or packaging.
CYL (Cylinder) : A cylindrical container or a unit shaped in cylindrical form.
DAY (Day) : A unit of time representing 24 hours.
DMT (Metric ton) : A unit of mass equal to 1,000 kilograms.
DR (Drum) : A large cylindrical container used for shipping bulk goods.
DTN (Decitonne) : A metric unit of mass equal to 100 kilograms.
DZN (Dozen) : A grouping of twelve items.
EA (Each) : A unit denoting a single item or unit.
FOT (Foot) : A unit of length equal to 12 inches or 0.3048 meters.
FTK (Square foot) : A unit of area measurement.
FTQ (Cubic foot) : A unit of volume measurement.
GLI (Gill) : A unit of volume measurement, smaller than a pint, used in liquid measurement.
GLL (Gallon) : A unit of volume measurement for liquids.
GRM (Gram) : A unit of mass in the metric system.
GRN (Grain) : A unit of mass, typically used to measure small quantities of bulk material like grain and gunpowder.
GWH (Gigawatt hour) : A unit of energy measurement.
HUR (Hour) : A unit of time.
INH (Inch) : A unit of length equal to 1/12 of a foot.
JOU (Joule) : A unit of energy in the International System of Units.
KGM (Kilogram) : A unit of mass equal to 1,000 grams.
KJO (Kilojoule) : A unit of energy equal to 1,000 joules.
KMK (Square kilometer) : A unit of area measurement.
KMT (Kilometer) : A unit of length measurement.
KTN (Kilotonne) : A metric unit of mass equal to 1,000 metric tons.
KWH (Kilowatt hour) : A unit of energy measurement.
LBR (Pound) : A unit of weight or mass.
LOT (Lot) : A batch or group of goods processed or produced together.
LTR (Liter) : A unit of volume measurement.
MGM (Milligram) : A unit of mass in the metric system, equal to one-thousandth of a gram.
MLT (Milliliter) : A unit of volume measurement, equal to one-thousandth of a liter.
MMQ (Cubic millimeter) : A unit of volume measurement.
MMT (Millimeter) : A unit of length measurement.
MON (Month) : A unit of time, typically a period of about 30 days.
MTK (Square meter) : A unit of area measurement.
MTQ (Cubic meter) : A unit of volume measurement.
MTR (Meter) : A unit of length in the metric system.
MWH (Megawatt hour) : A unit of energy measurement.
NMI (Nautical Mile) : A unit of length used in marine and air navigation, approximately 1.852 kilometers.
ONZ (Ounce) : A unit of weight or mass, used primarily in the United States.
OZA (Fluid Ounce US) : A unit of volume, used primarily to measure liquids in the United States.
OZI : Likely refers to another form of ounce measurement, potentially a non-standard or less common form.
PC (Piece) : A single item.
PCE (Piece) : A single item, interchangeable with "PC".
PKT (Packet) : A small container or pouch.
SEC (Second) : A unit of time.
SMI (Statute Mile) : A unit of distance equal to 1,609 meters, or approximately 5,280 feet.
TNE (Tonne) : A metric ton, equivalent to 1,000 kilograms or approximately 2,204.6 pounds.
UN (Unit) : Default value used when no other specific unit of measurement is applicable.
WEE (Week) : A unit of time consisting of seven days.
WHR (Watt hour) : A unit of energy.
YDK (Square yard) : A unit of area measurement.
YDQ (Cubic yard) : A unit of volume measurement.
YRD (Yard) : A unit of length, equal to 3 feet or 0.9144 meters.
ADP - Andoran peseta
AED - United Arab Emirates Dirham
AFA - Afghani
ALL - Albanian Lek
AMD - Armenian Dram
ANG - West Indian Guilder
AON - Angolan New Kwanza
AOR - Angolan Kwanza Reajustado
ARS - Argentine Peso
ATS - Austrian Schilling
AUD - Australian Dollar
AWG - Aruban Guilder
AZM - Azerbaijan Manat
BAM - Bosnia Herzegovina Convertible Marka
BBD - Barbados Dollar
BDT - Bangladesh Taka
BEF - Belgian Franc
BGN - Bulgarian Lev
BHD - Bahrain Dinar
BIF - Burundi Franc
BMD - Bermudan Dollar
BND - Brunei Dollar
BOB - Boliviano
BRL - Brazilian Real
BSD - Bahaman Dollar
BTN - Bhutan Ngultrum
BWP - Botswana Pula
BYB - Belorussian Ruble
BZD - Belize Dollar
CAD - Canadian Dollar
CHF - Swiss Franc
CLP - Chilean Peso
COP - Colombian Peso
CRC - Costa Rica Colon
CUP - Cuban Peso
CVE - Cape Verde Escudo
CYP - Cyprus Pound
CZK - Czech Krona
DEM - German Mark
DJF - Djibouti Franc
DKK - Danish Krone
DOP - Dominican Peso
DZD - Algerian Dinar
ECS - Ecuadorian Sucre
EEK - Estonian Krone
EGP - Egyptian Pound
ERN - Eritrean Nafka
ESP - Spanish Peseta
ETB - Ethiopian Birr
EUR - European Euro
FIM - Finnish markka
FJD - Fiji Dollar
FKP - Falkland Pound
FRF - French Franc
GBP - British Pound
GEL - Georgian Lari
GHC - Ghanian Cedi
GIP - Gibraltar Pound
GMD - Gambian Dalasi
GNF - Guinean Franc
GRD - Greek Drachma
GTQ - Guatemalan Quetzal
GWP - Guinea Peso
GYD - Guyana Dollar
HKD - Hong Kong Dollar
HNL - Honduran Lempira
HRK - Croatian Kuna
HTG - Haitian Gourde
HUF - Hungarian Forint
IDR - Indonesian Rupiah
IEP - Irish Punt
ILS - Israeli Scheckel
INR - Indian Rupee
IQD - Iraqui Dinar
IRR - Iranian Rial
ISK - Iceland Krona
ITL - Italian Lira
JMD - Jamaican Dollar
JOD - Jordanian Dinar
JPY - Japanese Yen
KES - Kenyan Shilling
KGS - Kyrgyzstan Som
KHR - Cambodian Riel
KMF - Comoros Franc
KPW - North Korean Won
KRW - South Korean Won
KWD - Kuwaiti Dinar
KYD - Cayman Dollar
KZT - Kazakstanian Tenge
LAK - Laotian Kip
LBP - Lebanese Pound
LKR - Sri Lankan Rupee
LRD - Liberian Dollar
LSL - Lesotho Loti
LTL - Lithuanian Lita
LUF - Luxembourg Franc
LVL - Latvian Lat
LYD - Libyan Dinar
MAD - Moroccan Dirham
MDL - Moldavian Leu
MGF - Madagascan Franc
MKD - Macedonian Denar
MMK - Myanmar Kyat
MNT - Mongolian Tugrik
MOP - Macao Pataca
MRO - Mauritanian Ouguiya
MTL - Maltese Lira
MUR - Mauritian Rupee
MVR - Maldive Rufiyaa
MWK - Malawi Kwacha
MXN - Mexican Pesos
MYR - Malaysian Ringgit
MZM - Mozambique Metical
NAD - Namibian Dollar
NGN - Nigerian Naira
NIO - Nicaraguan Cordoba Oro
NLG - Dutch Guilder
NOK - Norwegian Krone
NPR - Nepalese Rupee
NZD - New Zealand Dollars
OMR - Omani Rial
PAB - Panamanian Balboa
PEN - Peruvian New Sol
PGK - Papua New Guinea Kina
PHP - Philippine Peso
PKR - Pakistani Rupee
PLN - Polish Zloty (new)
PTE - Portuguese Escudo
PYG - Paraguayan Guarani
QAR - Qatar Rial
ROL - Romanian Leu
RUB - Russian Ruble
RWF - Rwandan Franc
SAR - Saudi Riyal
SBD - Solomon Islands Dollar
SCR - Seychelles Rupee
SDP - Sudanese Pound
SEK - Swedish Krona
SGD - Singapore Dollar
SHP - St.Helena Pound
SIT - Slovenian Tolar
SKK - Slovakian Krona
SLL - Sierra Leone Leone
SOS - Somalian Shilling
SRG - Surinam Guilder
STD - Sao Tome / Principe Dobra
SVC - El Salvador Colon
SYP - Syrian Pound
SZL - Swaziland Lilangeni
THB - Thailand Baht
TJR - Tajikistani Ruble
TMM - Turkmenistani Manat
TND - Tunisian Dinar
TOP - Tongan Pa'anga
TPE - Timor Escudo
TRL - Turkish Lira
TTD - Trinidad and Tobago Dollar
TWD - New Taiwan Dollar
TZS - Tanzanian Shilling
UAH - Ukraine Hryvnia
UGX - Ugandan Shilling
USD - United States Dollar
UYU - Uruguayan Peso (new)
UZS - Uzbekistan Som
VEB - Venezuelan Bolivar
VND - Vietnamese Dong
VUV - Vanuatu Vatu
WST - Samoan Tala
XAF - Gabon CFA Franc BEAC
XCD - East Caribbean Dollar
XEU - European Currency Unit
XOF - Benin CFA Franc BCEAO
YER - Yemeni Rial
YUM - New Yugoslavian Dinar
ZAR - South African Rand
ZMK - Zambian Kwacha
ZRN - Zaire
ZWD - Zimbabwean Dollar
DEM - German Mark
CNY - Chinese Renminbi
XPF - French Franc (Pacific Islands)
AE: Utd.Arab Emir.
AG: Antigua/Barbuda
AI: Anguilla
AL: Albania
AM: Armenia
AN: Dutch Antilles
AO: Angola
AR: Argentina
AS: Samoa America
AT: Austria
AU: Australia
AW: Aruba
AZ: Azerbaijan
BA: Bosnia-Herz.
BB: Barbados
BD: Bangladesh
BE: Belgium
BF: Burkina Faso
BG: Bulgaria
BH: Bahrain
BI: Burundi
BJ: Benin
BM: Bermuda
BN: Brunei Daruss.
BO: Bolivia
BR: Brazil
BS: Bahamas
BW: Botswana
BY: Belarus
BZ: Belize
CA: Canada
CC: Coconut Islands
CF: CAR
CG: Rep.of Congo
CH: Switzerland
CI: Cote d Ivoire"
CK: Cook Islands
CL: Chile
CM: Cameroon
CN: China
CO: Colombia
CR: Costa Rica
CU: Cuba
CV: Cape Verde
CX: Christmas Island
CY: Cyprus
CZ: Czech Republic
DE: Germany
DJ: Djibouti
DK: Denmark
DM: Dominica
DO: Dominican Rep.
DZ: Algeria
EC: Ecuador
EE: Estonia
EG: Egypt
ER: Eritrea
ES: Spain
ET: Ethiopia
FI: Finland
FJ: Fiji
FK: Falkland Islnds
FM: Micronesia
FO: Faroe Islands
FR: France
GA: Gabon
GB: United Kingdom
GD: Grenada
GF: French Guayana
GH: Ghana
GI: Gibraltar
GL: Greenland
GM: Gambia
GN: Guinea
GP: Guadeloupe
GQ: Equatorial Guin
GR: Greece
GT: Guatemala
GU: Guam
GW: Guinea-Bissau
GY: Guyana
HK: Hong Kong
HN: Honduras
HR: Croatia
HT: Haiti
HU: Hungary
ID: Indonesia
IE: Ireland
IL: Israel
IN: India
IQ: Iraq
IR: Iran
IS: Iceland
IT: Italy
JM: Jamaica
JO: Jordan
JP: Japan
KE: Kenya
KG: Kyrgyzstan
KH: Cambodia
KI: Kiribati
KN: St Kitts&Nevis
KP: North Korea
KR: South Korea
KW: Kuwait
KY: Cayman Islands
KZ: Kazakhstan
LA: Laos
LB: Lebanon
LC: St. Lucia
LI: Liechtenstein
LK: Sri Lanka
LR: Liberia
LS: Lesotho
LT: Lithuania
LU: Luxembourg
LV: Latvia
LY: Libya
MA: Morocco
MC: Monaco
MD: Moldova
MG: Madagascar
MH: Marshall Islands
MK: Macedonia
ML: Mali
MM: Burma
MN: Mongolia
MO: Macau
MP: N.Mariana Islnd
MQ: Martinique
MR: Mauretania
MS: Montserrat
MT: Malta
MU: Mauritius
MV: Maldives
MW: Malawi
MX: Mexico
MY: Malaysia
MZ: Mozambique
NA: Namibia
NC: New Caledonia
NE: Niger
NF: Norfolk Islands
NG: Nigeria
NI: Nicaragua
NL: Netherlands
NO: Norway
NP: Nepal
NR: Nauru
NZ: New Zealand
OM: Oman
PA: Panama
PE: Peru
PF: Frenc. Polynesia
PG: Pap. New Guinea
PH: Philippines
PK: Pakistan
PL: Poland
PM: St.Pier Miquel.
PR: Puerto Rico
PT: Portugal
PW: Palau
PY: Paraguay
QA: Qatar
RE: Reunion
RO: Romania
RU: Russian Fed.
RW: Rwanda
SA: Saudi Arabia
SB: Solomon Islands
SC: Seychelles
SD: Sudan
SE: Sweden
SG: Singapore
SH: Saint Helena
SI: Slovenia
SK: Slovakia
SL: Sierra Leone
SM: San Marino
SN: Senegal
SO: Somalia
SR: Suriname
SS:
ST: S.Tome Principe
SV: El Salvador
SY: Syria
SZ: Swaziland
TC: Turkish Caicosin
TD: Chad
TG: Togo
TH: Thailand
TJ: Tajikistan
TM: Turkmenistan
TN: Tunisia
TO: Tonga
TR: Turkey
TT: Trinidad Tobago
TW: Taiwan
TZ: Tanzania
UA: Ukraine
UG: Uganda
US: USA
UY: Uruguay
UZ: Uzbekistan
VA: Vatican City
VC: St. Vincent
VE: Venezuela
VG: Brit.Virgin Is.
VI: Amer.Virgin Is.
VN: Vietnam
VU: Vanuatu
WS: Samoa
YE: Yemen
YT: Mayotte
YU:
ZA: South Africa
ZM: Zambia
ZR:
ZW: Zimbabwe