When supplier information (such as name, address, CR, and VAT number) or all of the information on the invoice is provided in image format, rather than using character fonts, does it pose any issues with ZATCA’s requirements? Even if I convert an image-based PDF to PDF/A3 format, the PDF still indicates compliance with PDF/A3, but it doesn’t have any fonts (i.e. we can’t select or copy the characters on the PDF as they are not fonts).
I couldn’t find any explicit guidelines stating that information must be in font format only, or any restrictions against using images.
XML (mandated for Electronic Invoice and Credit/Debit Notes generation and transmission) based on ZATCA’s specifications and requirements - PDF/A-3 with embedded XML file (optional human readable format for sharing the invoice or the note with the customer). So, for Simplified Tax Invoices (B2C) it is not mandatory to share XML or PDF. The primary means of sharing B2C invoices with customer is as a hard copy, alternatively, it can be shared in any digital format (not necessarily PDF/A-3).