What is the relationship between the three delivery dates in Envoice transmission?
Delivery date - which is printed on the invoice PDF
Supply Start Date
Supply End Date
And which date is considered by ZATCA for VAT returns
@tassaf please check the Data Dictionary . Supply Date, Supply End date represent delivery dates. There is no third date for delivery. The delivery date displayed on PDF should be based on these dates and should not be different from the content of XML.
Thank you. but which date is considered by ZATCA for VAT returns, is it the start date or the end date? also, can I show the start date as the delivery date in the PDF format?
@tassaf determining VAT due date is a tax policy question. Please discuss this internally with your tax team as answer may vary for different types of transactions (eg: due date for continuous supplies is different, B2G supplies is different etc). For the VAT Due Dates you may refer Article 23 of GCC VAT Framework Agreement https://zatca.gov.sa/ar/RulesRegulations/Taxes/Documents/GCC%20VAT%20Agreement.pdf
and Article 20 of KSA VAT Regulations https://zatca.gov.sa/en/RulesRegulations/Taxes/Documents/Implmenting%20Regulations%20of%20the%20VAT%20Law_EN.pdf
Between the supply start date and end date, it is usually the end date as supply completes on end date. However, if supply dates are in future, VAT may be due based on invoice issued date. Overall, please consult your tax team. If XML contains both start date and end date then you must display both fields on human readable form. Content of human readable form cannot be different from the content of XML for the fields covered in data dictionary.
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