• VAT invoices must be issued for all taxable supplies and/or related payments
• Invoices must be issued by at least the 15^th of the month following the taxable supply
• Invoices should include the following details:
  • Date of invoice (and date of supply if different)
  • Unique, sequential invoice number
  • Tax ID number of the supplier
  • Name and address of the supplier and customers
  • Description and quantity of the goods supplies; nature of services provided
  • Gross, VAT and net values of supply
  • VAT rate applied, and explanation where not the standard rate
• Simplified invoices are permitted where the taxable supply is below Riyals 1,000; this excludes the VAT calculation and address of the customer
• Electronic invoices must be issued where prescribed by the tax authorities
• Invoice credit or debit notes must contain a reference to the original sales invoice number, plus any details of a discount

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