Businesses that issue sales receipts as B2C invoices to their customers and consumers by a salesperson through a portable device that cannot generate digital signatures and hash codes; such a device is not defined as an EGS unit, and the issuer wants to clarify the issuance of sales receipts with digital signatures.
Is it still possible to comply with ZATCA regulations by ensuring that the minimum fields are included in the QR code without a digital signature and hash code, later within 24 hours, these fields will be embedded in the XML when submitted to the tax authority system through a registered EGS unit?
the invoice hash and the ECSDA signature are required to be in the QR code since january 2023, so the QR code in the invoice that is being shared with the customer must contain the invoice hash and the digital signature, so no this is not compliant.
Simplified Tax Invoices that are issued to B2C customer must contain a compliant QR Code with 5 tags for Phase 1 invoice and 9 tags for Phase 2 invoice.
Simplified Invoice must be signed using PCSID and must contain compliant QR Code before issuing the same to customer. Otherwise, such invoices will be treated as not compliant and subject to appropriate penalties.