In short: if you are VAT registered, every sale must be invoiced by a compliant electronic system — no handwritten bills. Walk-in customers get a simplified tax invoice with a QR code; VAT-registered business customers get a standard tax invoice. Invoices are in Arabic, cannot be deleted or edited after issue, and are corrected with credit or debit notes. In Phase 2 your system also sends them to ZATCA.
Simplified or standard tax invoice?
| Simplified tax invoice | Standard tax invoice | |
|---|---|---|
| Who gets it | Consumers, walk-in customers | VAT-registered business customers |
| Typical shop | Baqala, supermarket, restaurant, cafeteria, mobile shop | Wholesale, trading, catering for companies |
| Buyer’s VAT number | Not needed | Required, with the buyer’s name and address |
| QR code | Required | Required in Phase 2 |
| Phase 2 | Reported to ZATCA within 24 hours | Cleared by ZATCA before it is given to the buyer |
What a simplified tax invoice (receipt) must show
- The words “Simplified Tax Invoice” (in Arabic: فاتورة ضريبية مبسطة)
- Date and time of issue
- A unique, sequential invoice number
- Seller’s name, address and VAT registration number
- The items or services sold, with quantities and prices
- The VAT amount (15%) and the total including VAT
- The ZATCA QR code
Standard tax invoices additionally show the buyer’s name, address and VAT number, the price of each line without VAT, the VAT rate and amount per line, and totals with and without VAT.
The QR code
In Phase 1 the QR code holds five details: seller name, VAT number, invoice date and time, invoice total with VAT, and the VAT amount. In Phase 2 it also contains the invoice hash, the digital signature and public key from the cryptographic stamp (and, for simplified invoices, ZATCA’s signature of the stamp). ZATCA’s VAT app can scan it to check an invoice. The QR code must be printed complete and readable — a cut or unreadable QR is not compliant.
Language and currency
Invoices must be in Arabic; you may add English (or another language) next to it. Amounts on the invoice are in Saudi riyals (SAR).
What your POS must not allow
- Deleting or editing an invoice after it was issued (corrections only by credit or debit notes, which refer to the original invoice)
- Anonymous use — each user must log in
- Changing the date and time of an invoice
- More than one invoice number sequence per device
- Exporting invoices to change them outside the system
Returns and corrections
A customer return or a price correction is recorded with a credit note (or a debit note to increase the amount). It must refer to the original invoice and the reason, and in Phase 2 it is reported or cleared like an invoice.
Keeping records
Keep your invoices and their XML files safe and available for ZATCA. A POS that runs on a shop PC should take daily backups and keep them off the till.
How SiztOS covers this
SiztOS prints compliant simplified invoices on 80 mm receipt printers and standard tax invoices on A4, in Arabic and English, with the full ZATCA QR code; invoices cannot be edited after issue, returns create credit notes linked to the original, every user logs in, and the database is backed up every night. For Phase 2, see our step-by-step Phase 2 setup guide.
This guide is a plain-language summary, not legal or tax advice. Always check the current rules on zatca.gov.sa.
Frequently asked questions
Can I give a handwritten bill in Saudi Arabia?
No. VAT-registered businesses must issue invoices from a compliant electronic system. Handwritten invoices and invoices made in Word or Excel are not allowed.
Does a restaurant or baqala need a QR code on every receipt?
Yes. Simplified tax invoices given to customers must carry the ZATCA QR code, printed complete and readable.
Can I cancel a wrong invoice?
Not by deleting it. Issue a credit note that refers to the original invoice, then a new correct invoice.
Must the invoice be in Arabic?
Yes, invoices must be in Arabic. You may show English or another language alongside the Arabic.
Need ZATCA Phase 2 in your shop?
Leave your number. We will call or WhatsApp you within one working day — in Malayalam, English or Arabic.