Hi everyone, I’m facing an issue while generating an e-invoice. In our scenario, both the seller and buyer have the same VAT number. When we attempt to generate the e-invoice, we receive the following error: BR-CUSTOM-VALIDATION-01.
The Seller VAT registration number or seller group VAT registration number (BT-31) of The invoice must not match the buyer VAT registration number (BT-48)
Has anyone encountered this issue before? Is it possible to generate an e-invoice in such a case? If yes, what steps should we follow to resolve this error?
Any guidance or suggestions would be greatly appreciated. Thank you!
@khalifullah where Supplier and Buyer entities have same VAT Number, then such transactions are out of scope of VAT and Tax Invoice cannot be issued by a taxpayer to itself. You should not generate Tax Invoice (e-invoice) for transactions where seller and buyer VAT number is same.
The concept of Self billing is different, in Self-billing, Buyer is allowed (with prior approval of ZATCA) to generate Tax Invoice on behalf of Seller. To understand self-billing, please refer Article 53(2) of KSA VAT Regulations.
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hi @Ankit_Tiwari , some doubts as below
ie buyer and seller in b2b
- For branches with the same VAT number but different CRNs
- For branches with the same VAT number and same CRNs
- For VatGroup
@khalifullah if your question is whether you should or should not raise Tax Invoice for above referred scenarios, then please note in all 3 scenarios you should not generate Tax Invoice as the Buyer VAT number is same as seller’s VAT number (i.e., its one taxable person for VAT purposes).
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