In case of B2B invoice, if the VAT number is not available, should it be left empty?

Clearance and Reporting
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In case of B2B invoice, if the VAT number is not available, should it be left empty?

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Article 53(1) of VAT Regulations require the seller to issue a Standard Tax Invoice for B2B transactions. VAT Registration Number is required if the buyer is VAT registered. If the Buyer is not VAT Registered, then the field can be left blank. However, Additional Buyer ID is mandatory in case VAT Registration Number is left blank. Additional Buyer ID can be any ID in the following order of preference based on availability:

  1. Tax Identification Number (TIN)
  2. CR
  3. MOMRA License
  4. MLSD License
  5. 700 Number
  6. SAGIA License
  7. National ID
  8. GCC ID
  9. Iqama Number or
  10. Passport ID of the buyer (B2B).
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