Saudi Arabia: Prepayment Amounts

For prepaid amounts in Saudi Arabia, you must model this in a specific way.

Prepayments are payments made by a Supplier or Buyer before the goods are delivered. This type of payment is typically made to secure the delivery of goods or services and to show the buyer's commitment to the transaction.

Prepaid invoices need to use the 386 in the InvoiceTypeCode element. This needs to be referenced in additional invoice lines.

If more than 1 prepayments exist, you need to add an InvoiceLine element for each prepayment.

Use the DocumentReference/DocumentTypeCode sub-element of the InvoiceLine element to model this information.

Specify the sum of all preceding, prepaid invoices in the PrepaidAmount sub-element of the LegalMonetaryTotal element.

Elements

Use the following elements to model the referenced prepayment invoice:

Element	Description
`Invoice/InvoiceLine/DocumentReference/ID`	Prepayment ID: Sequential invoice number of the prepayment invoice
`Invoice/InvoiceLine/DocumentReference/UUID`	Prepayment UUID: UUID of the invoice number of the prepayment invoice. This is optional.
`Invoice/InvoiceLine/DocumentReference/IssueDate`	Prepayment Issue Date: Issue date of the prepayment invoice
`Invoice/InvoiceLine/DocumentReference/IssueTime`	Prepayment Issue Time: Issue time of the prepayment invoice
`Invoice/InvoiceLine/DocumentReference/DocumentTypeCode`	Specify `386`

Restrictions

Prepaid invoices need to use the 386 in the InvoiceTypeCode element. This needs to be referenced in additional invoice lines.
If more than 1 prepayments exist, you need to add an InvoiceLine element for each prepayment.
The following elements must be zero:
- InvoiceLine/InvoicedQuantity = 0.00
- InvoiceLine/LineExtensionAmount = 0.00
- InvoiceLine/TaxTotal/TaxAmount = 0.00
- InvoiceLine/TaxTotal/RoundingAmount = 0.00
- InvoiceLine/Price/PriceAmount = 0.00
You are also required to model the tax information for the prepayments in the following sub-elements of the InvoiceLine element:
- InvoiceLine/TaxTotal/TaxSubtotal/TaxableAmount
- InvoiceLine/TaxTotal/TaxSubtotal/TaxAmount
- InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/Percent
- InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/ID
- InvoiceLine/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID
- InvoiceLine/Item/ClassifiedTaxCategory/Percent

Example

<ubl:Invoice>
    <!-- Code omitted for clarity -->
    <cac:InvoiceLine>
        <!-- Code omitted for clarity -->
        <cac:InvoiceLine>
        <cbc:ID>2</cbc:ID>
        <cbc:InvoicedQuantity unitCode="H87">0.00</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount currencyID="USD">0.00</cbc:LineExtensionAmount>
        <cac:DocumentReference>
            <cbc:ID>46531</cbc:ID>
            <cbc:UUID>a79760f7-2f48-4da9-85a5-40459a147c80</cbc:UUID>
            <cbc:IssueDate>2022-08-15</cbc:IssueDate>
            <cbc:IssueTime>12:28:17</cbc:IssueTime>
            <cbc:DocumentTypeCode>386</cbc:DocumentTypeCode>
        </cac:DocumentReference>
        <cac:TaxTotal>
            <cbc:TaxAmount currencyID="USD">0</cbc:TaxAmount>
            <cbc:RoundingAmount currencyID="USD">0</cbc:RoundingAmount>
            <cac:TaxSubtotal>
                <cbc:TaxableAmount currencyID="USD">1000</cbc:TaxableAmount>
                <cbc:TaxAmount currencyID="USD">150</cbc:TaxAmount>
                <cac:TaxCategory>
                    <cbc:ID>S</cbc:ID>
                    <cbc:Percent>15.00</cbc:Percent>
                    <cac:TaxScheme>
                        <cbc:ID>VAT</cbc:ID>
                    </cac:TaxScheme>
                </cac:TaxCategory>
            </cac:TaxSubtotal>
        </cac:TaxTotal>
        <cac:Item>
            <cbc:Name>Prepayment adjustment</cbc:Name>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>15.00</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <cac:Price>
            <cbc:PriceAmount currencyID="USD">0.00</cbc:PriceAmount>
        </cac:Price>
    </cac:InvoiceLine>
    </cac:InvoiceLine>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Updated about 2 months ago