Regulation Evidence — Sources, Locators & Provenance
This folder holds the primary sources that back every regulatory claim in the guide. Each file below lists its canonical URL, what it proves, the exact locator used in the study, and an integrity/provenance note.
Provenance note. Canonical URLs for each file are listed in the tables below. For offline reference, archived copies of the ZATCA-hosted PDFs are sourced from the Internet Archive (identical binaries). The ZATCA e-invoicing SDK files (XML Implementation Standard, Data Dictionary, validation rules, and official sample invoices) are ZATCA's own distributed artefacts, copied from a local installation of the official zatca-einvoicing-sdk (build 238-R3.4.1 / R3.3.5). To download any ZATCA PDF, open the canonical URL in a browser.
A. ZATCA E‑Invoicing — laws, resolutions & guidelines
| File |
What it is / proves |
Canonical URL |
Pages |
einvoicing-implementation-resolution-EN.pdf |
E‑Invoicing Implementation Resolution (controls, cryptographic stamp, clearance/reporting basis). |
https://zatca.gov.sa/en/E-Invoicing/Introduction/LawsAndRegulations/Documents/E-Invoicing%20Implementation%20Resolution_EN.pdf |
33 |
einvoicing-controls-requirements-techspecs-2021.pdf |
Controls, Requirements, Technical Specifications and Procedural Rules for implementing the E‑Invoicing Regulation (2021‑06‑02). Cryptographic stamp, generation/transmission obligations. |
https://zatca.gov.sa/en/E-Invoicing/Introduction/LawsAndRegulations/Documents/20210602_ZATCA_Electronic_Invoice_Resolution_English_Vshared.pdf |
32 |
einvoicing-detailed-guideline-may2023.pdf |
E‑Invoicing Detailed Guideline (v2, May 2023). §1.5 scope (third party "on behalf of"), §2.14 invoice ref number, §2.15 Clearance, §2.16 Reporting (24h), §4.2 simplified invoices. |
https://zatca.gov.sa/en/E-Invoicing/Introduction/Guidelines/Documents/E-Invoicing_Detailed__Guideline.pdf |
66 |
einvoicing-detailed-technical-guideline-nov2022.pdf |
E‑Invoicing Detailed Technical Guideline (Nov 2022). Onboarding, CSID, signing, QR/TLV. |
https://zatca.gov.sa/en/E-Invoicing/Introduction/Guidelines/Documents/E-invoicing-Detailed-Technical-Guideline.pdf |
81 |
einvoice-xml-implementation-standard-v1.2-2023.pdf |
Electronic Invoice XML Implementation Standard v1.2 (2023‑05‑19). Newer revision of the standard below. |
https://zatca.gov.sa/ar/E-Invoicing/SystemsDevelopers/Documents/20230519_ZATCA_Electronic_Invoice_XML_Implementation_Standard_%20vF.pdf |
72 |
einvoicing-faq-EN.pdf |
ZATCA E‑Invoicing FAQ. |
https://zatca.gov.sa/en/E-Invoicing/Documents/Einvoicing_FAQ_EN.pdf |
17 |
B. ZATCA E‑Invoicing SDK — official standard, dictionary, rules & sample documents
Copied from the locally‑installed official zatca-einvoicing-sdk (ZATCA's own distribution).
| File |
What it is / proves |
Pages / type |
zatca-sdk-official/20220624_ZATCA_Electronic_Invoice_XML_Implementation_Standard_vF.pdf |
XML Implementation Standard — the authoritative spec for InvoiceTypeCode/@name flags. BR‑KSA‑06: NNPNESB; 01/02 subtype, P(3)=3rd party, N(4)=nominal, E(5)=exports, S(6)=summary, B(7)=self‑billed; self‑billing barred for exports. "Invoice flags" table: self‑billed = "issued by the buyer instead of the supplier … only applicable in B2B." |
75 |
zatca-sdk-official/EInvoice_Data_Dictionary_20230519.xlsx |
E‑Invoice Data Dictionary (the official Excel field dictionary). |
xlsx |
zatca-sdk-official/20220624_ZATCA_Electronic_Invoice_Security_Features_Implementation_Standards.pdf |
Security features (cryptographic stamp, hash chain, QR). |
27 |
zatca-sdk-official/20210819_ZATCA_E-invoice_Validation_Rules.xsl |
Official schematron validation rules (BR‑KSA‑*). |
xsl |
Sample documents (proof of the @name flags and that the supplier is unchanged)
ZATCA's own sample invoices, as XML and the human‑readable PDF/A‑3. These are the ground truth used in study §4.5/§6.
| File |
InvoiceTypeCode @name |
Proves |
zatca-sample-documents/standard-b2b-tax-invoice.xml (+ .pdf) |
0100000 |
Baseline standard (B2B) tax invoice. |
zatca-sample-documents/simplified-b2c-invoice.xml (+ .pdf) |
0200000 |
Baseline simplified (B2C) invoice. |
zatca-sample-documents/third-party-billing.xml (+ .pdf) |
0110000 |
Third‑party (pos 3 = 1). AccountingSupplierParty is still the real seller — only the flag changes. |
zatca-sample-documents/self-billing-invoice.xml (+ .pdf) |
0100001 |
Self‑billed (pos 7 = 1). Supplier unchanged; buyer issues. |
zatca-sample-documents/summary-invoice.xml |
0100010 |
Summary (pos 6 = 1) — for completeness of the flag decoding. |
C. VAT Law & Implementing Regulations
| File |
What it is / proves |
Canonical URL |
Pages |
vat-implementing-regulations-full-EN.pdf |
VAT Implementing Regulations (full, English). Art. 53(2) self‑billing conditions (prior agreement, both registered, "issued by the Customer on behalf of the Supplier", no‑duplicate certification). Art. 53(3) third‑party issuance ("Supplier shall be responsible for the accuracy … and for reporting Output Tax"). Art. 53(1)(b) 15‑day issuance timing. |
https://zatca.gov.sa/en/RulesRegulations/Taxes/Documents/Implmenting%20Regulations%20of%20the%20VAT%20Law_EN.pdf |
81 |
vat-agents-guideline.pdf |
VAT Agents Guideline (July 2020). §4.2 Principal/Agent; §5 agent acting on behalf of principal (disclosed → principal is supplier); §6.1–6.2 agent acting in own name = "undisclosed agent / commissionaire", treated as a Principal for VAT purposes. |
https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/Agents%20Guideline.pdf |
38 |
vat-implementing-regulations-amended-apr2025-pwc.pdf |
PwC summary of the approved VAT IR amendments (Official Gazette 18 Apr 2025). The clear, citable statement of the electronic‑marketplace deemed‑supplier rule (Art. 47 ¶3), effective 1 January 2026, incl. Scenarios A/B and the exception conditions; also the 15‑day credit‑note deadline. Secondary source (Big‑4 summary); the official amendment text is the Arabic Official Gazette referenced therein. |
https://www.pwc.com/m1/en/tax/documents/2025/saudi-arabia-vat-implementing-regulations-amended-april-2025.pdf |
6 |
D. Claim → source map (quick audit)
| Study claim |
File |
Locator |
| Clearance applies to standard, not simplified; reporting within 24h |
einvoicing-detailed-guideline-may2023.pdf |
§2.15, §2.16 |
| Cryptographic stamp inserted only on compliant invoices |
einvoicing-controls-requirements-techspecs-2021.pdf |
Clauses on Cryptographic Stamp |
| Disclosed agent → principal is supplier |
vat-agents-guideline.pdf |
§4.2, §5 |
| Undisclosed agent (commissionaire) treated as principal |
vat-agents-guideline.pdf |
§6.1, §6.2 |
| Third party may issue; supplier stays responsible |
vat-implementing-regulations-full-EN.pdf |
Art. 53(3) |
| Self‑billing: both registered + agreement + no duplicate + states self‑billed |
vat-implementing-regulations-full-EN.pdf |
Art. 53(2) |
| Self‑billed only B2B; barred for exports; flag positions |
zatca-sdk-official/20220624_…XML_Implementation_Standard_vF.pdf |
BR‑KSA‑06/07/08 + flags table |
@name decodings (0100000 / 0200000 / 0110000 / 0100001 / 0100010) |
zatca-sample-documents/*.xml |
cbc:InvoiceTypeCode/@name |
| Deemed‑supplier rule (Art. 47 ¶3) effective 1 Jan 2026; Scenarios A/B; exceptions |
vat-implementing-regulations-amended-apr2025-pwc.pdf |
pp. 2 & 4 |
E. Secondary corroboration (not stored as binaries — URLs only)
- Grant Thornton — VAT and Electronic Marketplaces in Saudi Arabia: the "Deemed Supplier" Rules for Platforms in 2026: https://www.grantthornton.sa/en/insights/articles-and-publications/vat_and_electronic_marketplace_in_saudi_arabia/
- EY — Saudi Arabia approves amendments to VAT Implementing Regulations: https://www.ey.com/en_gl/technical/tax-alerts/saudi-arabia-approves-amendments-to-vat-implementing-regulations
- ZATCA Laws & Regulations index: https://zatca.gov.sa/en/E-Invoicing/Introduction/LawsAndRegulations/Pages/default.aspx