Generation of e-invoices by non-resident entities which are registered for tax purposes

XML and business rules
1

We have a case of a non-resident entity which is registered for VAT and direct tax purposes in KSA but it has neither Commercial registration Number nor Physical Address in the Kingdom. We have the following questions:

  1. Is this entity as per Art. 3 of the KSA e-invoicing regulations subject to the e-invoicing requirements or not?
  2. If it is obliged to generate e-invoices as per Integration phase may they use a foreign address?
  3. In absence of Commercial Registration Number, which “other ID” may they use?

Thankds

some customers that issue invoices to companies with VAT in Saudi Arabia, but that are non-residents as they have no physical address in KSA territory. Is it possible to indicate a foreign address although the VAT is registered in Saudi Arabia?

2

AS supplier … this entity must regestered in zatca, so you have to contact zatca for this

as customer … this entity entitled to request a TAX invoice against its purchase, and it will provide any document as zatca documets List.

3

@Embro @jricart we have the same issue for an Insurance company which is non Saudi, how to send this tax invoice ?