Standard Tax Invoices for a natural person

XML and business rules
1

Consider for issuing an invoice for sale to a farmer, can we obtain the national ID of the farmer and issue a standard tax invoice?

What are the consequences if I issue a standard tax invoice for such transactions which are not really B2B nature.?

2

Consider for issuing an invoice for sale to a farmer, can we obtain the national ID of the farmer and issue a standard tax invoice?

  • Additional buyer ID if the buyer is not VAT registered. One of the following IDs has to be provided:

  1. Tax Identification Number (TIN)

  2. CR

  3. MOMRA License

  4. MLSD License

  5. 700 Number

  6. SAGIA License

  7. National ID

  8. GCC ID

  9. Iqama Number

  10. Passport ID of the buyer.

It consists of:

  1. Type of ID

  2. ID Number

In case multiple IDs exist then one of the above must be entered following the sequence specified above.

For more information about tax invoice required please check: https://zatca.gov.sa/en/E-Invoicing/Introduction/LawsAndRegulations/Documents/20230519_E-Invoicing%20Implementation%20Resolution%20English.pdf

What are the consequences if I issue a standard tax invoice for such transactions which are not really B2B nature.?