e-Invoicing in the Kingdom of Saudi Arabia (KSA) will be implemented in two phases, the implementation date of Phase 1 is 4th December 2021, and Phase 2 is 1st January 2023. e-Invoicing compliant electronic systems must generate Quick Response (QR) codes.
A QR code is a type of matrix barcode with a pattern of black and white squares. It contains basic invoice data and is included in the printed invoice and the electronic invoice. It is readable by a QR code scanner or the camera of smart devices.
e-Invoice QR code requires a specialised app to scan and does not require a link to any web page, unlike some QR codes. To validate the printed invoice, the QR code needs to be present in the human-readable format.
Apart from providing quick information about a particular invoice, QR code in e-invoicing serves the following purpose:-
In simplified e-invoice for B2C transactions, QR codes must be included with basic invoice and taxpayer information.
QR code is optional for e-invoices issued for B2B transactions in Phase-1. However, from Phase-2, QR will also be mandatory on B2B invoices. The taxpayer’s solutions will generate the QR code value, and the e-Invoicing Integration Portal will update the code during the clearance process. The QR code will then be printed on the human-readable invoice by the taxpayer.
The invoice-wise and phase-wise applicability of the QR Code is demonstrated in the table given below:
|Phases of e-Invoicing in Saudi Arabia||QR Code Applicability for Simplified e-Invoices (B2C)||QR Code Applicability for B2B e-Invoices|
|Phase 1: Generation Phase||Mandatory|| |
|Phase 2: Integration Phase||Mandatory with additional information|| |
Certain minimum required fields must be shown after scanning a QR code in a simplified tax invoice.
It is mandatory to generate and print QR codes for simplified e-invoices and associated credit/debit notes that must contain the following fields:
As discussed earlier, QR code is optional on B2B invoices in Phase 1 and becomes compulsory from Phase 2. In the 2nd phase, for B2B e-invoices as well as electronic credit/debit notes, it is mandatory to generate and print QR code that must contain the following fields:
The e-invoicing solution of the suppliers must generate QR codes for all types of e-invoices. Thus, QR codes are automatically generated electronically by the e-invoice solutions and are not provided by ZATCA.
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