02 December, 2021
The Zakat, Tax and Customs Authority (‘ZATCA’) has published a new guide providing explanation / clarification in relation to development of of a compliant QR code for E invoices.
In accordance with the e-invoicing Resolutions issued by ZATCA earlier, simplified invoices must contain a QR code containing certain prescribed information.
The guide can be downloaded from this link.
The guide issued by ZATCA provides some technical information/ clarification in respect of the following:
QR code specifications along with timelines to mention required details (generation vs integration phases) as detailed in the below table:
Description | Tag | Due Date |
Seller’s name | 1 | 4th Dec 2021 |
VAT registration number of the seller | 2 | 4th Dec 2021 |
Time stamp of the invoice (date and time) | 3 | 4th Dec 2021 |
Invoice total (with VAT) | 4 | 4th Dec 2021 |
VAT total | 5 | 4th Dec 2021 |
Hash of XML invoice | 6 | 1st Jan 2023 |
ECDSA signature | 7 | 1st Jan 2023 |
ECDSA public key | 8 | 1st Jan 2023 |
For Simplified Tax Invoices and their associated notes, the ECDSA signature of the cryptographic stamp’s public key by ZATCA’s technical CA | 9 | 1st Jan 2023 |
Tag, Length, Value (also referred to as TLV) file format and its creation along with explanation of some common mistakes.
QR code presentation.
Taxable persons who will be issuing simplified invoices in an electronic format are recommended to take note of this guide issued by ZATCA. Necessary steps should be taken to ensure a compliant QR code is generated for simplified invoices to be issued from 4 December 2021 and onwards.
Chadi Abou Chakra
Middle East Indirect Tax Network Leader, PwC Middle East
Tel: +966 11 211 0400 Ext: 1858
Ebrahim Karolia
Partner, International Tax and M&A Services, PwC Saudi Arabia
Tel: +966 11 211 0400 ext. 1771
Jay Riche
Partner | TLS Tax Strategy & Transformation Leader, PwC Middle East
Tel: +971 56 385 4717