Larification Regarding Merging Supporting Documents with Tax Invoice

Dear ZATCA Support Team,

I am writing to seek clarification regarding the practice of attaching supporting documents to Tax invoices.

When issuing invoices to clients, I usually include detailed supporting documents such as time breakdowns—indicating the work performed by each fee earner, the number of hours worked, the dates, and relevant descriptions. In some cases, I also pay third-party expenses incurred on behalf of the client, such as chamber of commerce fees, patent registration fees, translation charges, etc. Clients often request that these supporting documents be provided along with the Tax invoice.

I would like to confirm whether it is permissible to merge or attach such supporting documents with the Tax invoice in a single PDF file when sharing it with clients via email. I have heard that merging documents with the tax invoice may not be allowed under ZATCA guidelines, so I would appreciate your official guidance on this matter.

Thank you in advance for your assistance. I look forward to your clarification.

Best regards,
Mirza

@Mirza you can very well append additional information towards end of tax invoice in human readable form (PDF-A/3 with embedded XML). You can include appropriate heading for the additional information to separate the content of tax invoice from the remaining content.

Thanks @Ankit.K.Tiwari for your response. Much appreciated.