Aqid ERPThe invoice for a sale to a consumer
A simplified tax invoice is what a shop, a restaurant, a clinic or a workshop gives a customer who is not buying for a VAT-registered business. The regulations allow it for any supply to a non-taxable person, and for any supply under SAR 1,000 to anyone. It carries the seller's details, the lines with VAT, the totals, and a QR code; the buyer's details are not required.
- "Simplified Tax Invoice", a sequential number, and the date and time of issue.
- The seller's name, address and VAT number.
- Each line with its VAT, or prices stated as VAT-inclusive with the VAT total shown.
- The total with VAT and the VAT amount.
- The QR code, which in Phase 2 carries the invoice hash and signature and is read by any phone.
Phase 2: reported within 24 hours
Where a standard invoice is cleared with ZATCA before it is given to the buyer, a simplified invoice is given first and reported to ZATCA within 24 hours. The customer walks away with the paper; the system sends the XML behind it. That is why a point of sale in a Phase 2 wave must be a compliant solution, and why the QR on a printed slip is signed.
The sample is a two-line stationery sale. Prices are entered net; the sheet adds 15 percent per line and totals it.
| Office chair, 2 × 450.00 | 900.00 + 135.00 VAT |
|---|---|
| Paper, 5 × 85.00 | 425.00 + 63.75 VAT |
| Total with VAT | 1,523.75 |