Could you please provide guidance on how to complete the AccountingCustomerParty segment for a B2B export tax invoice?
According to BR-KSA-46 we should not populate the buyer VAT registration number (BT-48) for export.
Do we need to populate according to BR-KSA-81 the other Buyer ID with the foreign VAT Reg number and Tax Identification Number “TIN” as schemeID?
Dears, Please update
@Manibala56 yes for export invoices, you need not populate Buyer VAT Registration number (BT-48). You can include any available ID of foreign customer in the field Other Buyer ID (BT-46) under the attribute “OTH”. Even if you have Buyer’s home country VAT number, it should be populated under attribute OTH in Other Buyer ID.
Dear @Ankit_Tiwari
Thank you for the clarification. In scenarios where the customer is a non-resident in KSA, not an individual, and a supply has occurred, it is subject to 15% VAT. In such cases, there is no KSA VAT number or other buyer identifiers like CR or MOMRA. Can we apply the “OTH” buyer ID concept for this instance, similar to exports? Please confirm.
@Manibala56 yes you can apply “OTH” under Other Buyer ID for B2B invoices where customer is not VAT registered in KSA.