Issuing Credit & Debit Notes on Supplier Invoices – Permitted under ZATCA Authorization Agreements?

Clearance and Reporting
1

Hi all,
Quick question on Fatoora rules:

  • Supplier sends us the original e-invoice.
  • We (the buyer) sometimes need to issue a credit or debit note for that invoice (price change, returns, etc.) on behalf of the supplier.
  • Supplier is okay with this and will give us written permission.

Can we legally send those CN/DN docs to ZATCA on the supplier’s behalf, or must the supplier issue them?
If it’s allowed, what kind of authorization (POA letter, API delegation, …) do we need to keep on record?

Thanks!

2

@dd98 integration with ZATCA is only from seller’s side. Buyer can submit invoices / CN / DN only if formal self-billing arrangement is made between the parties fulfilling conditions prescribed in Article 53(2) of KSA VAT Regulations (with prior approval of ZATCA). In above example, you (buyer) should not share credit / debit notes from your side (except under a self-billing arrangement). Supplier must share the corresponding debit / credit note from his side.