Should invoices be saved in a specific format, specifically XML, or can they be stored in a database as Base64 text and an XML file generated upon request by the authority?
For invoice backups, should they be stored on a cloud service, or is saving them on the same device used to create the invoices sufficient?
If the requirement is to save invoices on a cloud service, must the cloud storage service be within the Kingdom of Saudi Arabia, or can we use any cloud service like OneDrive?
welcome again, please find the answers for given questions below:
Q1: For storing and keeping records of E-invoices, you can save the data as XML files or in an SQL database, as long as the original XML can be reconstructed and produce the same hash. In the case of using an SQL database, ensure that the file name is also stored.
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generated electronic Invoices or Notes for archival purposes shall be as files with names consisting of:
VAT registration number
Electronic Invoice or Notes issuance date
Electronic Invoice or Notes issuance time
Electronic Invoice or Notes reference number (IRN)
Example of file name correct format of XML document:
"Seller Identification + ”” + Date + ”T” + Time + ”” + IRN.xml
Q2: this depends on your archeticture, ZATCA has no limitations wether to have the EGS solution on cloud or on-premises but for back-ups, it’s mandatory to provide access points from the kingdom of saudi arabia.
Q3: based on VAT implementation regulation article (66), invoices, records and documents shall be kept in the Kingdom either physically or electronically through access to the relevant server or databases where on which they are stored via a terminal point or access point in the Kingdom.
So you store then in the cloud outside KSA, but you must provide an access point from KSA, in case of any audit activites by ZATCA.