How to invoice in Saudi Arabia
Saudi invoices must be issued in Arabic, though a bilingual Arabic/English layout is accepted. They show the seller's name, address and 15-digit VAT registration number, the buyer's details and VAT number for B2B, a sequential invoice number, the supply and issue dates, and a line-item breakdown with 15% VAT shown separately and totals in SAR. Invoices must be issued in Arabic (a bilingual Arabic/English layout is permitted), and e-invoices carry a QR code. Businesses within scope of ZATCA's Phase 2 must issue cleared XML e-invoices through the Fatoora platform rather than plain PDFs.
| Saudi Arabia at a glance | Detail |
|---|---|
| Currency | SAR (SAR) |
| Standard VAT | 15% |
| Tax ID | VAT Registration Number |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Phasing in |
Tax ID format: A 15-digit number that starts and ends with the digit 3, e.g. 300000000000003.
What Saudi invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and VAT Registration Number
- The client's name and address (and their VAT Registration Number where the local rules require it)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in SAR
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Arabic-language invoice text (legally required; bilingual Arabic/English is allowed)
- QR code (mandatory on e-invoices)
- Buyer's VAT registration number for B2B supplies
- Supply/delivery date where different from the invoice date
- VAT shown separately per line and as a total
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Saudi VAT notes such as:
- Taxable supply - VAT charged at the standard rate of 15%.
- Zero-rated export of goods or services outside the GCC - 0% VAT under the KSA VAT Implementing Regulations.
- Reverse charge - VAT to be accounted for by the recipient under the reverse-charge mechanism.
E-invoicing in Saudi Arabia
ZATCA's Fatoora e-invoicing runs in two phases. Phase 1 (electronic invoices with a QR code) has been mandatory for all VAT-registered businesses since 4 December 2021. Phase 2 (integration with the Fatoora platform and real-time clearance) has been rolled out since 1 January 2023 in waves set by VAT-taxable revenue. Wave 24 covered taxpayers above SAR 375,000 in 2022, 2023 or 2024, with an integration deadline of 30 June 2026. Wave 25, announced on 24 July 2026, covers taxpayers above SAR 187,500 in any year from 2022 to 2025, with an integration deadline of 1 February 2027. ZATCA notifies each wave at least six months before its integration date.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Zakat, Tax and Customs Authority (ZATCA) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Saudi Arabia
Net 30 is the common B2B norm, with 30-60 day terms typical on larger corporate and government contracts; smaller invoices are often due on receipt.
Questions about invoicing in Saudi Arabia
The standard VAT rate is 15%, in force since 1 July 2020 (raised from the original 5%) and administered by ZATCA. Some supplies, such as exports outside the GCC and certain international services, are zero-rated, while others are exempt.
Yes, if you are VAT-registered — registration is mandatory once taxable turnover exceeds SAR 375,000. A valid tax invoice must show your 15-digit VAT registration number, and for B2B supplies it must also show the buyer's VAT number.
Yes. Phase 1 electronic invoicing with a QR code has been mandatory for all VAT-registered businesses since 4 December 2021. Phase 2 integration with the Fatoora platform is phased in by revenue: taxpayers above SAR 375,000 had to integrate by 30 June 2026, and those above SAR 187,500 must integrate by 1 February 2027.
Make an invoice for Saudi Arabia, free.
SAR and 15% VAT already set, on A4 paper. No signup, no watermark.