third party invoices

XML and business rules
1

When issuing invoices for a third party, is it required to reference the actual taxpayer in the XML file? If yes, what is the correct way to reference the actual taxpayer within the specified XML structure?

2

@yaser if you are referring to 3rd party billing referred in article 53(3) of VAT Regulations, then please note following:

  1. The seller should obtain ZATCA’s approval to issue invoices using a third party by sharing copy of agreement.
  2. After getting ZATCA’s approval for third party billing, the third party has to complete “Onboarding” procedure on behalf of Seller (by getting OTP from Seller) to onboard seller’s CSID on third party’s system.
  3. Third party will generate tax invoices with Seller’s Name, Address and VAT number. Please note that XML or PDF should not contain any information about 3rd party. Only Seller’s info and Buyer’s info should be captured on invoices.
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