Saudi Arabia: Tax Categories

Saudi Arabian has specific requirements for how tax information is modelled.

Use the TaxCategory element to model Tax Category information. You can model Tax Scheme information in the TaxScheme element.

Tax amount totals and subtotals are modelled in the TaxTotal and TaxSubtotal elements.

Elements

Element	Description
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/ID`	The Tax Category ID. Use one of the allowed values.
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/Percent`	The tax rate for this category.
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCode`	The tax exemption reason code, if an exemption exists. Use one of the allowed values.
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReason`	A textual description of the tax exemption reason, if an exemption exists.
`Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/ID`	The Tax Scheme ID. Specify `VAT`.

Restrictions

You must use one of the following values for the TaxCategory/ID element. These are derived from the PEPPOL BIS Billing 3.0 specification list:

Value	Description
`AE`	VAT Reverse Charge
`E`	Exempt from Tax
`S`	Standard rate
`Z`	Zero rated goods
`G`	Free export item, VAT not charged
`O`	Services outside scope of tax
`K`	VAT exempt for EEA intra-community supply of goods and services
`L`	Canary Islands general indirect tax
`M`	Tax for production, services and importation in Ceuta and Melilla
`B`	Transferred (VAT)

You must use one of the following values for the TaxExemptionReasonCode element. You must add the VRBL:SA: prefix to the codes from the ZATCA Electronic Invoice XML Implementation Standard list:
You must specify VAT in the TaxScheme/ID attribute.

TaxCategory/ID	TaxExemptionReasonCode	Description
`E`	`VRBL:SA:VATEX-SA-29`	Financial services mentioned in Article 29 of the VAT Regulations
`E`	`VRBL:SA:VATEX-SA-29-7`	Life insurance services mentioned in Article 29 of the VAT Regulations
`E`	`VRBL:SA:VATEX-SA-30`	Real estate transactions mentioned in Article 30 of the VAT Regulations
`Z`	`VRBL:SA:VATEX-SA-32`	Export of goods
`Z`	`VRBL:SA:VATEX-SA-33`	Export of services
`Z`	`VRBL:SA:VATEX-SA-34-1`	The international transport of Goods
`Z`	`VRBL:SA:VATEX-SA-34-2`	international transport of passengers
`Z`	`VRBL:SA:VATEX-SA-34-3`	services directly connected and incidental to a Supply of international passenger transport
`Z`	`VRBL:SA:VATEX-SA-34-4`	Supply of a qualifying means of transport
`Z`	`VRBL:SA:VATEX-SA-34-5`	Any services relating to Goods or passenger transportation, as defined in article twenty five of these Regulations
`Z`	`VRBL:SA:VATEX-SA-35`	Medicines and medical equipment
`Z`	`VRBL:SA:VATEX-SA-36`	Qualifying metals
`Z`	`VRBL:SA:VATEX-SA-EDU`	Private education to citizen
`Z`	`VRBL:SA:VATEX-SA-HEA`	Private healthcare to citizen
`Z`	`VRBL:SA:VATEX-SA-MLTRY`	supply of qualified military goods
`Z`	`VRBL:SA:VATEX-SA-DIPLOMAT`	Diplomat
`O`	`VRBL:SA:VATEX-SA-OOS`	Reason is free text, to be provided by the taxpayer on case to case basis.

Example

<ubl:Invoice>
    <!-- Code omitted for clarity -->
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">400</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">100</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>E</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <cbc:TaxExemptionReasonCode>VRBL:SA:VATEX-SA-EDU</cbc:TaxExemptionReasonCode>
                <cbc:TaxExemptionReason>Exempt or not subject</cbc:TaxExemptionReason>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Updated 9 days ago