International Clients Without TAX or CR Number

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Dear ZATCA Support,

I’m writing to seek clarification regarding the VAT invoicing requirements under ZATCA regulations, specifically in relation to international clients who are not registered in Saudi Arabia and therefore do not possess a Saudi TAX Registration Number (TRN) or Commercial Registration (CR) Number.

In such cases, where the client is located outside the Kingdom and does not have a Saudi TRN or CR, kindly advise on the correct approach to complete the invoice in compliance with ZATCA’s e-invoicing requirements.

  • What should we enter in the TAX Number and CR Number fields for such international clients?
  • Are there any accepted placeholder values (e.g., “N/A” or “0000”) to be used?
  • Is any additional supporting information required to validate the client’s international status?

We would appreciate your guidance to ensure our tax invoices remain compliant with ZATCA standards.

Thank you for your assistance.

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@Ankit_Tiwari Please can you advise.

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@Mirza when issuing invoices for the customers located outside KSA (buyer country code other than SA), the VAT Registration Number (KSA-48) field not be populated as this field is to capture VAT # issued by ZATCA and doesnt allow VAT # issued by other countries.

You must use the field Other Buyer ID (BT-46) with attribute “OTH” to capture whichever ID your foreign customer provides (even if they provide their country’s VAT # or CR #). Do not use any other attribute such as CRN as these are not meant for IDs issued outside KSA.