Zakat, Tax and Customs Authority clarifies VAT invoice rules, urges reporting violations

The Zakat, Tax and Customs Authority has confirmed that individuals registered for value-added tax (VAT) are required to issue tax invoices that meet all conditions outlined in Article 53.

The authority explained, via its 'Ask Zakat and Tax' account on X, that the requirements for tax invoices can be found in the executive regulations for VAT.

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The authority also called on the public to report VAT-registered businesses that violate the regulations. It noted that whistleblowers must provide their personal details, including national ID number, full name, and phone number, as well as information about the violating business, such as street name, city, district, business name, and activity, to complete the reporting process and enable the authority's reporting department to follow up.

Reports can be submitted through the authority's website or the ZATCA app, along with supporting evidence of the violation.

The clarification came in response to a query from a follower about the legality of handwritten invoices, who asked: "Is a handwritten invoice, rather than an electronic one, considered legal? I bought an item three years ago, but the business owner gave me a handwritten invoice."