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Invoice types

Standard or simplified

The buyer decides, not you.

Standard Simplified
Buyer A business (B2B) A consumer (B2C)
Buyer's VAT number Required Not required
ZATCA flow Cleared before it is valid Reported after issue
Typical use Trade invoices Retail, restaurants, walk-in

Clix picks the type from the client record. A client with a VAT registration number gets a standard invoice; a consumer gets a simplified one. A device registered for only one type can only issue that type — see Devices, certificates and branches.

The four document codes

Code Document Use
388 Tax invoice The sale
381 Credit note Reduce what the buyer owes
383 Debit note Increase what the buyer owes
386 Advance payment invoice Payment received before supply

Credit and debit notes always reference the invoice they correct. See Credit and debit notes.

flowchart LR
    A[386 Advance payment invoice<br/>money before supply] -->|referenced by| B[388 Tax invoice<br/>the sale]
    B -->|reduce what is owed| C[381 Credit note]
    B -->|increase what is owed| D[383 Debit note]

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 declaring the ground. There are sixteen, covering exports, education, healthcare, military and the rest. "Not subject to VAT" takes your own wording instead of a code.

Zero-rated and exempt are not the same thing

Zero-rated is taxable at 0% — the supply is in scope and you may reclaim related input VAT. Exempt is out of scope, and generally you may not. Picking the wrong one is a tax error, not a labelling preference. Ask your accountant if unsure.

Exports

A sale to a non-resident buyer is typically zero-rated and may be invoiced in a currency other than SAR. Mark the client as a non-resident buyer; Clix then offers the right treatment.

What decides the type on a given invoice

  1. The client — VAT-registered business, or consumer.
  2. The device — which types it is registered for.
  3. The document code — invoice, credit note, debit note, advance payment.
  4. The line's VAT category — per line, not per invoice; one invoice may mix standard-rated and zero-rated lines.