Inquiry about Branch-Specific Invoice Number Sequences

XML and business rules
1

Hello,

I would like to clarify the rules regarding Invoice Number sequences in the electronic invoicing system.

Is it permissible for each branch of a company to use its own independent invoice numbering sequence?

For example:

  • Riyadh branch: INV-R-0001, INV-R-0002, …

  • Dammam branch: INV-D-0001, INV-D-0002, …

  • Jeddah branch: INV-J-0001, INV-J-0002, …

Could you please provide any official references or documents from ZATCA that confirm this practice?

Thank you very much for your support and guidance.

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2

@alialjabal Article 53(5)(b) of VAT Regulations requires a sequential number which uniquely identifies the Tax Invoice. It does not prescribe any format, so long as Invoice Reference Number is sequential, it satisfies the requirement of VAT Regulation. The sequence provided in your example are valid and a common practice among taxpayers.

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