Simplified invoices for organizations

Clearance and Reporting
1

after going throw ZATCA document , i still have unclear understand about the ability to use the simplified invoices for organization Customers,
1- is it allowed to issue simplified invoice for organization customer and with sending customer VAT in the invoice ?

2- is clearance API depend on invoice type (simplified / normal) ? if not when it is required ?

2

  1. Simplified invoices are allowed for B2B transactions only if the total amount is less than SAR 1,000. However, the buyer’s VAT registration number should not be included unless a standard tax invoice is issued instead.

  2. Clearance API is primarily used for standard tax invoices (B2B), where real-time validation and cryptographic stamping are required before sharing the invoice with the customer.

  3. Reporting API is sufficient for simplified invoices (B2C), with a grace period of up to 24 hours to report them to ZATCA.

  4. Ensure strict compliance with the required data fields for each invoice type, and follow ZATCA’s phase 1 and phase 2 timelines to avoid violations or system rejection.