Dear Support
Is it permissible to issue a standard VAT invoice that includes only the customer’s Commercial Registration Number (CRN), in cases where the customer states that they are not registered for VAT and therefore do not have a VAT number?
Dear @aymannagy, yes B2B Standard Tax Invoice can be issued with either Buyer’s VAT Registration Number (BT-48) or Other Buyer ID (BT-46). If buyer is not VAT Registered, then remove the UBL tag for BT-48 from XML and just include Other Buyer ID (BT-46). This meets the legislative requirements.
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Dear Mr. Ankit
I need to Know if Customer is outside K.S.A (Export) and we work for him here inside kingdom now we have to issue TAX invoice but customer don’t have CRNo and VATNo so what changes we have to do in XML.
Invoice Type
<cbc:InvoiceTypeCode name=“0100100”>388</cbc:InvoiceTypeCode>
VAT Rate 0% (zero-rated export)
Buyer VAT Number Leave blank (not applicable)
Other Buyer ID Use with schemeID=“OTH” and external identifier
Buyer Address Required: Full address including foreign country code
Supporting Documents Proof of export required (e.g., shipping documents)
@mnuaimi as per @Jibran question work is delivered inside KSA therefore the invoice type code will be 0100000 not 0100100 (not an export), standard rate VAT will apply.
@Jibran you can ask for any available ID from customer’s home country and enter that under Other Buyer ID with attribute “OTH”.
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@Ankit.K.Tiwari
Thanks for the clarification, as long as the work is delivered inside Saudi Arabia.