Clarification on Timelines for B2C Simplified E-Invoices

XML and business rules
1

Dear ZATCA Support Team,
I represent an online-retail client (Digital marketplace) and seek confirmation on the following scenario:

| Event | Date |

| Payment received | 28 May 2025 |
| Simplified e-invoice issued | 2 June 2025 |
| Invoice reported to ZATCA | 3 June 2025 (within 24 hours) |
| Goods delivered | 6 June 2025 |

  1. Does issuing the simplified e-invoice on 2 June—i.e., within the 15-day window from the payment (time-of-supply) date—fully comply with KSA VAT and e-invoicing regulations?
  2. How is the 24-hour reporting rule applied when the invoice is issued on, or close to, the 15-day deadline?
  3. If payment is received in May and the invoice is issued in June, in which VAT return period should this transaction be declared?

Your guidance on these points would be greatly appreciated.

2

Dear @dd98, please consider below responses:

  1. Does issuing the simplified e-invoice on 2 June—i.e., within the 15-day window from the payment (time-of-supply) date—fully comply with KSA VAT and e-invoicing regulations?
    Response: Please note that 15 days timeline (15 days from end of month of supply) is applicable only for B2B transactions referred in Article 53(1) of KSA VAT Regulations.

As per Article 53(7) of KSA VAT Regulations, Simplified Invoice must be issued for B2C transactions immediately upon making the supply or receiving payment (which ever is earlier).

  1. How is the 24-hour reporting rule applied when the invoice is issued on, or close to, the 15-day deadline?
    Response: 24 hour timeline is applicable only for Simplified Invoices (B2C) transactions whereas the 15 days time-limit you are referring to applies only for B2B transactions.

  2. If payment is received in May and the invoice is issued in June, in which VAT return period should this transaction be declared?
    Response: Please refer Article 53(7) of KSA VAT Regulations, it should be declared in the VAT return for month of May.