Get 100% ZATCA Phase II compliant with ClearTaxGet 100% ZATCA Phase II compliant with ClearTax

Seamless integration
with any ERP/POS Seamless integration with any ERP/POS

E-invoice generation in
a fraction of a second E-invoice generation in a fraction of a second

PDF/A3 E-invoices with
XML embedded PDF/A3 E-invoices with XML embedded

Book a demo

RECENTLY PUBLISHED

Saudi Arabia e-Invoicing: Phase I QR Code vs. Phase II QR Code

Updated on: Aug 13th, 2024

12 min read

Switch Language

The Zakat, Tax, and Customs Authority (ZATCA), formerly known as the General Authority of Zakat and Tax (GAZT), implemented Phase I of e-invoicing in Saudi Arabia (SA) on December 4, 2021. Phase II was rolled out on January 1, 2023. According to the e-invoicing resolution, ZATCA has mandated that all applicable taxpayers must generate Quick Response (QR) codes and print them on invoices.

ZATCA has clarified that while the QR code was optional for Business-to-Business (B2B) invoices during Phase I, it became mandatory in Phase II. For Business-to-Consumer (B2C) invoices, the QR code has been mandatory in both phases. The specific fields contained within the QR code vary depending on the type of invoice.

To provide a summarised view of the QR code requirements, we have listed them based on the type of invoice and the respective phase of e-invoicing.

Latest Updates

What is an e-invoice QR code?

A QR code is a type of matrix barcode with a pattern of black and white squares and should be readable by a QR code scanner or the camera of smart devices. However, the e-invoice QR code contains basic invoice data, which can be readable only using the ZATCA app, as explained at the end of this article.

Phase I QR Code vs. Phase II QR Code

The below table summarises the applicability of QR code fields:

QR code fields	Tax Invoices (B2B & B2G transactions)		Simplified Tax Invoices (B2C transactions)
	Phase I	Phase II	Phase I	Phase II
Seller’s name	Optional	Mandatory	Mandatory	Mandatory
VAT registration number of the seller	Mandatory	Mandatory	Mandatory	Mandatory
Timestamp of the electronic invoice or credit/debit note (date and time)	Mandatory	Mandatory	Mandatory	Mandatory
Electronic invoice or credit/debit note total (with VAT)	Mandatory	Mandatory	Mandatory	Mandatory
VAT total	Mandatory	Mandatory	Mandatory	Mandatory
Hash of XML electronic invoice or credit/debit note	NA	Mandatory	NA	Mandatory
Cryptographic stamps generated by ZATCA’s platform for integrated tax invoices and associated credit/debit notes	NA	Mandatory	NA	Mandatory
Cryptographic stamp generated by the taxpayer’s e-Invoice generating solution	NA	Mandatory	NA	Mandatory
The public key of the ZATCA platform, which is used to generate the cryptographic stamp	NA	Mandatory	NA	Mandatory
The public key of the e-invoice generating solution, which is used to generate the cryptographic stamp (ECDSA)	NA	NA	NA	Mandatory

(NA stands for Not Applicable)

How to verify the validity of e-invoice in KSA?

The QR code must be present in the human-readable format on the printed invoice to validate it. Accordingly, ZATCA released a mobile application (app) to verify the authenticity of the e-invoices generated by sellers.

You can go through our article on validating QR codes on ZATCA invoices to know the steps to download and use the VAT app and how to use it.

Index