What is sent to ZATCA when the client has no VAT number?
When you send an invoice for a Saudi client that has no VAT number, the buyer VAT number field isn’t sent to the Zakat, Tax and Customs Authority (ZATCA). Instead, another number that identifies the client is sent, depending on the client type:
| Client type | What is sent | If the client has no other number |
|---|---|---|
| Business client | The number in C.R / Unified Number, with the client’s Identifier Type, such as Commercial Registration or 700 Number. | The invoice isn’t sent, because a Business client needs at least the VAT number or the registration number. |
| Business client marked as a Government Entity | The number in Contract / Reg No / License No., with the Identifier Type if you set one for the client. | The invoice is sent without it, because both numbers are optional for government entities. |
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Notes:
- If the client has a VAT number, it is sent as the buyer VAT number.
- If you don’t set the Identifier Type for a Business client, the system sets it automatically based on the number’s format.
- The client’s details are saved on the invoice when it is issued, so editing the client later doesn’t change what is sent for earlier invoices.