Inquiry Regarding the Process and Requirements for Submitting Returned Invoices (Credit Notes) to

FATOORA portal and Simulation portal
1

Dear All

I would like to request clarification regarding the process of handling and submitting returned invoices (credit notes) within the e-invoicing integration with ZATCA (Saudi Arabia’s Zakat, Tax and Customs Authority).

Specifically, I would appreciate guidance on the following points:

  1. What is the proper procedure for issuing and submitting a credit note linked to a previously cleared standard invoice?
  2. What are the mandatory fields and details that the credit note must contain (e.g., reference to the original invoice, item-level details, quantities, prices, VAT amounts, etc.)?
  3. Should the credit note be submitted to ZATCA using the same XML format and digital signing process as standard invoices?
  4. Are there any specific validation rules or additional steps required when reporting or clearing the credit note?
  5. How is the credit note reflected or reconciled in the taxpayer portal once it has been successfully submitted?

Your guidance on these points will help us ensure full compliance with Phase 2 of the e-invoicing requirements.

Thank you very much for your assistance. I look forward to your response.

2

@Famo15385 please consider below responses:

  1. What is the proper procedure for issuing and submitting a credit note linked to a previously cleared standard invoice?
    **Response:**XML for credit note is similar to that of original invoice except for some additional fields such as "Invoice Type Code (BT-3) will be 381 instead of 388; BillingReferenceID (BT-25) should contain reference to Original Invoice which is IRN of original invoice and credit note should include the “Reasons for issuing credit note (KSA-10).” Refer Data Dictionary and XML Implementation Standards

  2. What are the mandatory fields and details that the credit note must contain (e.g., reference to the original invoice, item-level details, quantities, prices, VAT amounts, etc.)?
    Response: Please refer data dictionary, there are columns to show which fields are mandatory on Credit Notes, Tax Invoices, Simplified Tax Invoices..

  3. Should the credit note be submitted to ZATCA using the same XML format and digital signing process as standard invoices?
    Response: Yes.

  4. Are there any specific validation rules or additional steps required when reporting or clearing the credit note?
    **Response:**No specific rules as such. You can test samples using SDK or on Simulation Environment.

  5. How is the credit note reflected or reconciled in the taxpayer portal once it has been successfully submitted?
    **Response:**Currently ZATCA does not display e-invoices or credit notes on any portal.