# How to Handle B2B Customers Outside Saudi Arabia (e.g., Abu Dhabi)

**URL:** <https://zatca1.discourse.group/t/how-to-handle-b2b-customers-outside-saudi-arabia-e-g-abu-dhabi/6466>\
**Category:** General\
**Created:** [April 8, 2025, 8:05am UTC](https://zatca1.discourse.group/t/how-to-handle-b2b-customers-outside-saudi-arabia-e-g-abu-dhabi/6466 "2025-04-08T08:05:01Z")\
**Posts on this page:** 8\
**Page:** 1

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**Author:** ![arjun\_tech24](https://avatars.discourse-cdn.com/v4/letter/a/7993a0/32.png) [@arjun\_tech24](https://zatca1.discourse.group/u/arjun_tech24)\
**Post date:** [April 8, 2025, 8:05am UTC](https://zatca1.discourse.group/t/how-to-handle-b2b-customers-outside-saudi-arabia-e-g-abu-dhabi/6466/1 "2025-04-08T08:05:02Z")

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@Ankit.K.Tiwari @idaoud  
We are currently integrating ZATCA e-invoicing and facing an issue while issuing a **B2B invoice to a standard customer based in Abu Dhabi (UAE)**. Since the customer is **not located in Saudi Arabia** , their **VAT registration number is not in the Saudi format**.

⚠ **Important Note:** This invoice is **subject to 15% VAT** because it is **not considered an export invoice** under Saudi VAT rules.

When we try to **connect the invoice using the Clearance API** , we receive the following error:

> “The buyer VAT registration number or buyer group VAT registration number (BT-48) must contain 15 digits. The first digit and the last digit must be “3”.”

We have a few questions regarding this situation:

1. **Should we issue this as a simplified invoice?**  
Can we use the `<cbc:InvoiceTypeCode name="0200000">388</cbc:InvoiceTypeCode>` and treat it as a simplified invoice, even though it’s technically B2B, since the buyer is not registered under Saudi VAT?
2. **Can we skip the buyer’s address in this case?**  
As this is a standard customer from outside KSA, is it acceptable to skip address fields like country, region, and postal code?
3. **Or should it still be connected as a standard invoice?**  
If yes, should we use `<cbc:InvoiceTypeCode name="0100000">388</cbc:InvoiceTypeCode>` and is there a way to handle the foreign VAT number without violating ZATCA’s BT-48 requirement?

We would appreciate guidance on the **correct invoice type code and data structure** to be used for **foreign B2B buyers** in compliance with ZATCA regulations, especially in cases where the invoice **is taxable at 15% VAT**.

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**Author:** ![Ankit.K.Tiwari](https://avatars.discourse-cdn.com/v4/letter/a/9d8465/32.png) [@Ankit.K.Tiwari](https://zatca1.discourse.group/u/Ankit.K.Tiwari)\
**Post date:** [April 8, 2025, 8:06am UTC](https://zatca1.discourse.group/t/how-to-handle-b2b-customers-outside-saudi-arabia-e-g-abu-dhabi/6466/2 "2025-04-08T08:06:22Z")

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@arjun_tech24 include UAE VAT Number of the Buyer under the field “Other Buyer ID (BT-46)” with attribute “OTH”. Do not include foreign VAT number in the field Buyer VAT Registration Number (BT-48) as this is dedicated only to KSA VAT Number.

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**Author:** ![arjun\_tech24](https://avatars.discourse-cdn.com/v4/letter/a/7993a0/32.png) [@arjun\_tech24](https://zatca1.discourse.group/u/arjun_tech24)\
**Post date:** [April 10, 2025, 2:45pm UTC](https://zatca1.discourse.group/t/how-to-handle-b2b-customers-outside-saudi-arabia-e-g-abu-dhabi/6466/3 "2025-04-10T14:45:47Z")

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Hi @Ankit.K.Tiwari 👋

Thank you so much for your clarification! Based on your guidance, we’ve now included the UAE VAT number of the buyer under the **“Other Buyer ID (BT-46)”** with the attribute `OTH` and **excluded it from “Buyer VAT Registration Number (BT-48)”** as it’s only meant for KSA VAT numbers.

Can you please confirm if the following XML snippet is correct?

```auto
<cac:AccountingCustomerParty>
    <cac:Party>
        <cac:PartyIdentification>
            <cbc:ID schemeID="OTH">100111111100003</cbc:ID>
        </cac:PartyIdentification>
        <cac:PostalAddress>
            <cbc:StreetName>Test street</cbc:StreetName>
            <cbc:BuildingNumber>1111</cbc:BuildingNumber>
            <cbc:CitySubdivisionName>ABUDHABI</cbc:CitySubdivisionName>
            <cbc:CityName>Ras Al Khaimah</cbc:CityName>
            <cbc:PostalZone>85631</cbc:PostalZone>
            <cac:Country>
                <cbc:IdentificationCode>AE</cbc:IdentificationCode>
            </cac:Country>
        </cac:PostalAddress>
        <cac:PartyLegalEntity>
            <cbc:RegistrationName>ABC Services Group FZ-LLC</cbc:RegistrationName>
        </cac:PartyLegalEntity>
    </cac:Party>
</cac:AccountingCustomerParty>

```

Also, just to double-check — since this is a **standard B2B invoice** , we are using the following invoice type code:

```auto
<cbc:InvoiceTypeCode name="0100000">388</cbc:InvoiceTypeCode>

```

Is this the correct choice for this scenario (foreign B2B customer with 15% VAT)? Your confirmation would be really helpful 🙏

Thanks again!

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<div class="post-metadata">

**Author:** ![arjun\_tech24](https://avatars.discourse-cdn.com/v4/letter/a/7993a0/32.png) [@arjun\_tech24](https://zatca1.discourse.group/u/arjun_tech24)\
**Post date:** [April 20, 2025, 9:14am UTC](https://zatca1.discourse.group/t/how-to-handle-b2b-customers-outside-saudi-arabia-e-g-abu-dhabi/6466/4 "2025-04-20T09:14:23Z")

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@Ankit.K.Tiwari  
Can you please confirm if the above XML snippet is correct?

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**Author:** ![Sumna\_Imran](https://avatars.discourse-cdn.com/v4/letter/s/779978/32.png) [@Sumna\_Imran](https://zatca1.discourse.group/u/Sumna_Imran)\
**Post date:** [August 6, 2025, 3:56pm UTC](https://zatca1.discourse.group/t/how-to-handle-b2b-customers-outside-saudi-arabia-e-g-abu-dhabi/6466/5 "2025-08-06T15:56:17Z")

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Hi @Ankit.K.Tiwari  
Hope you are doing well.

Could you please confirm if the above XML is valid for a B2B customer in an export scenario?

I also have one more question:  
Can you please confirm the mandatory fields required for international customers?  
Specifically, is it necessary to include the building number, street name, city name, and postal zone information?

Looking forward to your response.

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<div class="post-metadata">

**Author:** ![Ankit.K.Tiwari](https://avatars.discourse-cdn.com/v4/letter/a/9d8465/32.png) [@Ankit.K.Tiwari](https://zatca1.discourse.group/u/Ankit.K.Tiwari)\
**Post date:** [August 6, 2025, 4:00pm UTC](https://zatca1.discourse.group/t/how-to-handle-b2b-customers-outside-saudi-arabia-e-g-abu-dhabi/6466/6 "2025-08-06T16:00:18Z")

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@arjun_tech24 you need to decide whether transaction qualifies to be zero rated as export or not. if it qualified then the invoice type code would be 0100100 (5th position of NNPNESB code will be true to represent export invoice), you will also have to provide the exemption reason code (BT-121), look at paragraph 11.2.4 of XML implementation standards for the reason codes.

Other buyer id fields look fine.

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**Author:** ![Sumna\_Imran](https://avatars.discourse-cdn.com/v4/letter/s/779978/32.png) [@Sumna\_Imran](https://zatca1.discourse.group/u/Sumna_Imran)\
**Post date:** [August 7, 2025, 8:13am UTC](https://zatca1.discourse.group/t/how-to-handle-b2b-customers-outside-saudi-arabia-e-g-abu-dhabi/6466/7 "2025-08-07T08:13:09Z")

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Hi @Ankit.K.Tiwari  
Could you also please respond to my query regarding the mandatory fields for international customers (export case scenario)?  
Your response would be appreciated.

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<div class="post-metadata">

**Author:** ![Ankit.K.Tiwari](https://avatars.discourse-cdn.com/v4/letter/a/9d8465/32.png) [@Ankit.K.Tiwari](https://zatca1.discourse.group/u/Ankit.K.Tiwari)\
**Post date:** [August 7, 2025, 8:17am UTC](https://zatca1.discourse.group/t/how-to-handle-b2b-customers-outside-saudi-arabia-e-g-abu-dhabi/6466/8 "2025-08-07T08:17:13Z")

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@Sumna_Imran please refer XML sample in SDK for export invoices.

For customers located outside KSA, only the fields street (BT-50), city (BT-52) and Country Code (BT-55) are mandatory (refer validation rule BR-KSA-10).