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Invoice types

Clix issues five kinds of document. Which one you need depends on two questions: is this a new sale or a correction, and who is the buyer?

flowchart TD
    A{"New sale, or a<br/>correction to an issued invoice?"}
    A -->|New sale| B{"Buyer outside<br/>Saudi Arabia?"}
    B -->|Yes, a business| X["<b>Export invoice</b><br/>standard, every line 0%"]
    B -->|No| C{"Buyer a business<br/>or a consumer?"}
    C -->|Business, B2B| S["<b>Standard tax invoice</b><br/>ZATCA clears it first"]
    C -->|Consumer, B2C| P["<b>Simplified tax invoice</b><br/>ZATCA is told after"]
    A -->|Correction| D{"Buyer owes<br/>less or more?"}
    D -->|Less| CN["<b>Credit note</b>"]
    D -->|More| DN["<b>Debit note</b>"]
Document Issue it when ZATCA flow Where in Clix
Standard tax invoice You sell to a business in Saudi Arabia Cleared before it is valid Invoices → Create invoice, Client type B2B
Simplified tax invoice You sell to a consumer Reported after issue Invoices → Create invoice, Client type B2C
Export invoice You sell to a business outside Saudi Arabia Cleared, like a standard invoice Create invoice, B2B, switch on Mark as export invoice
Credit note The buyer owes less than an issued invoice says Same flow as the invoice it corrects Invoice's ⋮ menu → Issue credit or debit note → Credit Note
Debit note The buyer owes more than an issued invoice says Same flow as the invoice it corrects Invoice's ⋮ menu → Issue credit or debit note → Debit Note

The step-by-step tasks are in Invoices and Credit and debit notes. This page explains which one to reach for.

Standard or simplified

ZATCA splits sales in two. A standard invoice goes to a business and is not valid until ZATCA clears it. A simplified invoice goes to a consumer; you hand it over at once and Clix reports it to ZATCA straight after.

Standard Simplified
Buyer A business (B2B) A consumer (B2C)
Buyer on the invoice Required Optional
ZATCA flow Cleared before it is valid Reported after issue
Typical use Trade invoices, contracts, services to companies Shops, restaurants, walk-in customers

Your ZATCA connection decides first. ZATCA registers each connection for standard invoices, simplified invoices, or both.

  • Registered for one type: Clix sets Client type for you and locks it — "Auto-set based on device".
  • Registered for both: you choose Client type, B2B or B2C, on each invoice. The Invoice for list then shows only clients of that type.

A connection cannot issue a type it is not registered for. See Devices, certificates and branches.

The buyer's VAT number does not choose the type

A B2B client need not be VAT-registered. Clix issues a standard invoice to a business without a VAT number; ZATCA only needs the number when the buyer has one.

Example: a standard invoice

Al-Noor Trading, a VAT-registered company in Riyadh, buys 10 laptops at 3,000 SAR each.

SAR
10 × 3,000, standard rated 30,000.00
VAT 15% 4,500.00
Total 34,500.00

Choose Client type B2B, pick Al-Noor under Invoice for, add the line, and issue. Clix sends it to ZATCA; it is valid once its status reads Cleared.

Example: a simplified invoice

A walk-in customer buys two coffees at 11.50 SAR each, VAT included.

SAR
2 × 10.00, standard rated 20.00
VAT 15% 3.00
Total 23.00

Choose Client type B2C. Invoice for is optional — leave it empty for an anonymous customer. The customer gets the invoice at once; its status becomes Reported after Clix tells ZATCA.

Export invoice

An export is a sale to a business outside Saudi Arabia. It is a standard invoice with every line zero-rated.

Before you start. The client's Country must be outside Saudi Arabia. Clix then treats the client as foreign and turns VAT Registered off. There is no separate "non-resident" setting.

On the invoice, choose Client type B2B and switch on Mark as export invoice — "Zero-rates every line and sends the export transaction code to ZATCA". Then:

  • Invoice for lists only foreign clients — "Only non-Saudi buyers can be selected while Export Invoice is on".
  • Every line becomes Zero rated, 0%, with reason VATEX-SA-32 for goods or VATEX-SA-33 for services. You cannot change it line by line.
  • You may invoice in another currency. Enter the Exchange rate to SAR; for a foreign currency it cannot be 1.

Create invoice with Mark as export invoice switched on, a foreign buyer and USD at 3.75

The line list may still show the category you picked

With export on, a line you added as Standard Rated still reads S 15 in the line list. The Summary and Review invoice show VAT 0.00, and that is what ZATCA receives.

Example: an export of services

Gulf Design LLC in Dubai buys a 2,000 USD consulting package. Rate 3.75.

USD SAR
Consulting, zero rated, VATEX-SA-33 2,000.00 7,500.00
VAT 0% 0.00 0.00
Total 2,000.00 7,500.00 
flowchart LR
    A["Client Country:<br/>United Arab Emirates"] --> B["Create invoice<br/>Client type B2B"]
    B --> C["Mark as export invoice"]
    C --> D["Every line Z, 0%<br/>VATEX-SA-32 goods<br/>VATEX-SA-33 services"]
    D --> E["ZATCA clears it"]

Zero-rated is not exempt

An export is zero-rated: the supply is taxable at 0%, and you may reclaim related input VAT. Exempt supplies are outside VAT and generally you may not. Clix picks the right category for exports; for other lines, ask your accountant if unsure.

Credit and debit notes

A cleared or reported invoice cannot be edited or deleted. You correct it with a note that points at it.

Credit note Debit note
Use it when The buyer owes less: a return, a late discount, an overcharge, a cancellation The buyer owes more: an undercharge, an extra service, a price rise
Corrects One or more tax invoices from the same buyer and ZATCA connection One tax invoice
Limit Cannot exceed what is left of the original after earlier credit notes None
Reason Required Required

The rules Clix holds every note to:

  • The original must be a tax invoice that ZATCA has cleared or reported. A note cannot correct another note.
  • The note keeps the original's type, standard or simplified, and its buyer and ZATCA connection.
  • A reason is required — ZATCA prints it on the note. Reasons come from your own list under Invoices → Adjust Reasons; the list starts empty. See Manage the list of reasons.
  • The note's currency matches the original's.
flowchart LR
    A["Tax invoice<br/>Cleared or Reported"] -->|buyer owes less| B["Credit note<br/>up to what is left"]
    A -->|buyer owes more| C["Debit note"]
    B --> Z{"ZATCA"}
    C --> Z

Example: a return

Al-Noor returns 2 of the 10 laptops. In Invoices → Issued, open the original invoice's ⋮ menu, click Issue credit or debit note, choose Credit Note — "Reduce invoice amount" — and pick the reason Returned goods.

SAR
2 × 3,000, standard rated 6,000.00
VAT 15% 900.00
Credit 6,900.00

Al-Noor now owes 27,600 SAR. A later credit note on the same invoice can take at most that.

Example: a missed delivery fee

You forgot a 500 SAR delivery fee on the laptop invoice. Open the invoice's ⋮ menu, click Issue credit or debit note, choose Debit Note — "Increase invoice amount" — and pick the reason Missed charge.

SAR
Delivery, standard rated 500.00
VAT 15% 75.00
Debit 575.00

Example: cancelling an invoice

There is no delete. Issue a credit note for the full amount with a cancellation reason. Both documents stay on record and net to nothing.

Dates on every document

Date Who sets it Rule
Issue date and time Clix, from the Riyadh clock, at the moment of issue You cannot back-date or forward-date an invoice
Supply date You — "The date the goods or services were delivered" Defaults to today
Supply end date You — for delivery that spans more than one day Not before the supply date

VAT categories

Every line carries a category, not just a rate:

Code Category Rates Needs a reason
S Standard rated 5% or 15% No
Z Zero rated 0% Yes
E Exempt from VAT 0% Yes
O Not subject to VAT 0% Yes — free text

Zero-rated and exempt lines need a VATEX-SA-… reason code. There are sixteen, covering exports, education, healthcare, military and more. "Not subject to VAT" takes your own wording instead of a code.

An ordinary invoice may mix categories line by line. An export invoice may not: every line is zero-rated.

Document codes

ZATCA identifies each document by a code. You see them in the API and in the XML, not on screen.

Code Document
388 Tax invoice — standard, simplified or export
381 Credit note
383 Debit note
386 Advance payment invoice — API only; see Reference data