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Saudi Arabia e-Invoicing: Phase I QR Code vs. Phase II QR Code
Updated on: Aug 13th, 2024
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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.
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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 | Simplified Tax Invoices | ||
|---|---|---|---|---|
| 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.
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