Clarification on Export Invoice Classification and InvoiceTypeCode for KSA to UAE Transaction

XML and business rules
1

Hello,

I’m developing an e-invoicing solution for a transaction from KSA to a buyer in the UAE. I need clarification on whether this should be treated as an export invoice under ZATCA’s XML Guide and KSA VAT Guidelines, and which InvoiceTypeCode to use.

Details of the Transaction:

  • Seller is in KSA.
  • Buyer is in the UAE with a UAE VAT registration ID (not VAT-registered in KSA).
  • Goods are transported from KSA to UAE.

Questions:

  1. Should this be classified as an export invoice for ZATCA e-invoicing purposes, given that UAE is a GCC country and e-invoicing adoption varies across GCC states?
  2. What is the correct InvoiceTypeCode to use in the XML? I’ve seen references to “0100100” or “0100000,”
  3. I also note that KSA VAT Regulations (Article 32) zero-rates exports only if goods leave the GCC, which may not apply here unless ZATCA’s interpretation overrides this, is this true?
2

Yes, treat it as an export invoice for ZATCA if goods go from KSA to UAE and the buyer isn’t VAT-registered in KSA.
Use InvoiceTypeCode: 0100000 (standard export invoice).
Export is zero-rated under Article 32, as UAE is treated as outside GCC due to no full VAT integration.

:white_check_mark: Recommended UAE VAT & E-Invoicing Courses:

  • “UAE VAT & E-Invoicing Compliance Masterclass” by PwC or Deloitte (available via Coursera or PwC Academy)
  • Zoho’s Free UAE VAT E-Invoicing Webinars (great for practical platform usage)
  • Emirates Chartered Accountants’ UAE E-Invoicing Certification Program (focused on UAE FTA compliance)

Let me know if you need a sample XML format.

4o

1 Like
3

do you got any answers? I put 0100100 and it got error
Valid : false

Errors

  • category : BR_KSA_ERROR
  • **code :**BR-KSA-14
  • message : الهوية الوطنية ,الرقم الضريبي المميز ,رقم الإقامة ,جواز السفر ,رقم السجل التجاري ,رقم 700 ,ترخيص وزارة الشؤون البلدية والقروية والإسكان ,ترخيص وزارة الموارد البشرية والتنمية الاجتماعية ,ترخيص وزارة الاستثمار ,الهوية الخليجية للعميل ,غيرها
4

Adding the buy identification number fixed it for me

you need to include PartyIdentification in the accounting customer party

also check this part in zatca xml guide

https://zatca.gov.sa/ar/E-Invoicing/SystemsDevelopers/Documents/20220624_ZATCA_Electronic_Invoice_XML_Implementation_Standard_vF.pdf

BR-KSA-14 section

XML Structure Example:


<ubl:Invoice>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cac:PartyIdentification>
        <cbc:ID schemeID="TIN">123456789</cbc:ID>
      </cac:PartyIdentification>
      <cac:PostalAddress>
        <cac:Country>
          <cbc:IdentificationCode>AE</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
    </cac:Party>
  </cac:AccountingCustomerParty>
</ubl:Invoice>
5

It had been solved using OTH

1 Like
6

Hi
i added “OTH” and it is accepted