Tax and Legal

Simplified Electronic Tax Invoice Checklist

By Walid Mograbi · 2026-06-04 · 2 min read

A practical checklist to prepare and validate a simplified tax invoice before submission, based on the minimum mandatory fields, invoice type, and stage-specific obligations.

Core lesson

Use this checklist to review a simplified tax invoice quickly before approval, so you can reduce submission errors caused by missing required information.

What is an electronic tax invoice?

An electronic tax invoice is a tax invoice issued and stored in digital format through an electronic system. It is not a scanned copy of a paper invoice.

Minimum required fields for a simplified tax invoice

• Issue date
• Supplier name and address
• Supplier tax identification number when required by the specific case
• Description of goods or services
• Amount payable
• Tax amount, or an explicit statement that the amount is tax-inclusive

Do not treat “non-taxable minimum” as a blanket rule

The wording «non-taxable minimum» is not a general rule to apply to all cases. Additional conditions are applied based on transaction type, taxpayer status, and the specific case according to the latest ZATCA guidance.

60-second review before approval

1. Identify invoice type: simplified or tax invoice according to the parties in the transaction. 2. Recheck that all minimum fields are present in every invoice. 3. Determine the compliance phase: issue and storage only, or integration and connectivity. 4. Confirm any phase-specific requirements from the latest ZATCA guide.

Compliance by integration stage

In the first integration stage, the electronic invoice resembles the current invoice format with extra fields depending on invoice type. In later integration stages, requirements become stricter. Do not rely on assumptions; apply the guide case by case.

Practical warning and outcome

• Benefit: This checklist helps validate the mandatory minimum quickly before approval and reduces submission errors tied to missing fields.
• Warning: Depending on activity and integration stage, official requirements may include QR code, additional traceability data, or buyer details in special cases. Supplier tax ID presence in a simplified invoice also changes according to defined conditions.
• Official references used in this lesson are listed below.

Official references from the candidate

• https://zatca.gov.sa/ar/E-Invoicing/Introduction/Pages/What-is-e-invoicing.aspx
• https://zatca.gov.sa/en/RulesRegulations/VAT/Pages/default.aspx
• https://zatca.gov.sa/en/MediaCenter/Elan/Pages/Elaan008.aspx