E-invoicing glossary

All terms: E-invoicing Tax invoice (standard) Simplified tax invoice Credit note Debit note Note reason Billing reference Prepayment invoice Pre-paid amount Prepayment VAT category taxable amount Prepayment VAT category tax amount Prepayment VAT category code Prepayment VAT rate Invoice reference number Unique identifier (UUID) Invoice counter value (ICV) Previous invoice hash (PIH) Hash QR code TLV encoding Cryptographic stamp Digital signature Timestamp Cryptographic Stamp Identifier (CSID) Compliance CSID (CCSID) Production CSID (PCSID) Reporting Clearance FATOORA portal E-invoice solution (EGS) UBL 2.1 Invoice transaction code VAT registration number Seller identification National address VAT category Exemption reason code

E-invoicing الفوترة الإلكترونية

Turning paper invoices and notes into an electronic process, where invoices and credit and debit notes are exchanged and processed in a structured electronic format between seller and buyer.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.1 · Checked: 26 October 2026

Tax invoice (standard) الفاتورة الضريبية (القياسية)

An invoice under Article 53(1) of the VAT Implementing Regulations, generated and stored in a structured electronic format, mostly business to business. In the XML its code is 388 and its subtype starts with 01. A scanned paper invoice does not count as electronic.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.2; XML §11.2.1 · Checked: 26 October 2026 · 388 / 01

Simplified tax invoice الفاتورة الضريبية المبسطة

An invoice under Article 53(7) of the VAT Implementing Regulations, mostly issued to consumers and usually without buyer details. It may be used between businesses when the supply is under SAR 1,000. Its subtype starts with 02.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.3 · Checked: 26 October 2026 · 388 / 02

Credit note الإشعار الدائن

Issued by the seller to refund the buyer or to correct an invoice issued with an error. It follows the format of the original invoice. Its XML code is 381.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.6; XML §11.2.1 · Checked: 26 October 2026 · 381

Debit note الإشعار المدين

Issued by the seller to increase the value of the original invoice or its VAT. It follows the format of that invoice. Its XML code is 383.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.5; XML §11.2.1 · Checked: 26 October 2026 · 383

Note reason سبب إصدار الإشعار

A required field on a credit or debit note that states why it was issued. The data dictionary refers to Articles 40(1) and 54(3) of the Implementing Regulations and lists 5 cases.Source: E-Invoice Data Dictionary, 19 May 2023, KSA-10 · Checked: 26 October 2026 · KSA-10

Billing reference مرجع الفاتورة الأصلية

The sequential number (BT-1) of the original invoice that a credit or debit note relates to.Source: E-Invoice Data Dictionary, 19 May 2023, BT-25 · Checked: 26 October 2026 · BT-25

Prepayment invoice فاتورة الدفعة المقدمة

An invoice issued when money is received before the supply, code 386 (subtype 01 for tax, 02 for simplified). The final invoice points to it by its sequential number in KSA-26.Source: Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §11.2.1; KSA-26 · Checked: 26 October 2026 · 386

Pre-paid amount المبلغ المدفوع مقدمًا

The total paid in advance, VAT included. It is subtracted from the invoice total with VAT to give the amount due.Source: E-Invoice Data Dictionary, 19 May 2023, BT-113 · Checked: 26 October 2026 · BT-113

Prepayment VAT category taxable amount المبلغ الخاضع للضريبة في الدفعة المقدمة

The total VAT category taxable amount (BT-116) for one VAT category across the linked prepayment invoices.Source: E-Invoice Data Dictionary, 19 May 2023, KSA-31 · Checked: 26 October 2026 · KSA-31

Prepayment VAT category tax amount مبلغ الضريبة في الدفعة المقدمة

The total VAT category tax amount (BT-117) for one VAT category across the linked prepayment invoices.Source: E-Invoice Data Dictionary, 19 May 2023, KSA-32 · Checked: 26 October 2026 · KSA-32

Prepayment VAT category code فئة الضريبة في الدفعة المقدمة

The VAT category code (BT-118) of the linked prepayment invoice.Source: E-Invoice Data Dictionary, 19 May 2023, KSA-33 · Checked: 26 October 2026 · KSA-33

Prepayment VAT rate نسبة الضريبة في الدفعة المقدمة

The VAT rate (BT-119) of the given VAT category in the linked prepayment invoice.Source: E-Invoice Data Dictionary, 19 May 2023, KSA-34 · Checked: 26 October 2026 · KSA-34

Invoice reference number الرقم التسلسلي للفاتورة

A unique, sequential number that identifies an invoice issued by the e-invoice solution, under Article 53. No format is set, and each branch may run its own sequence as long as each invoice is distinct and in sequence.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.14; BT-1 · Checked: 26 October 2026 · BT-1

Unique identifier (UUID) المعرّف الفريد (UUID)

A 128-bit number the e-invoice solution generates with an algorithm that makes a repeat practically impossible, stored inside the invoice XML. Windows calls it a GUID.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.11; KSA-1 · Checked: 26 October 2026 · KSA-1

Invoice counter value (ICV) عداد الفاتورة (ICV)

A tamper-resistant counter that goes up with every invoice the unit issues. Required on every invoice, digits only.Source: E-Invoice Data Dictionary, 19 May 2023, KSA-16; BR-KSA-33, BR-KSA-34 · Checked: 26 October 2026 · KSA-16

Previous invoice hash (PIH) هاش الفاتورة السابقة (PIH)

The base64 SHA-256 hash of the previous invoice, computed from its XML without the QR code and the cryptographic stamp. The first invoice uses a fixed value, the hash of the character 0. This chains the invoices together.Source: E-Invoice Data Dictionary, 19 May 2023, KSA-13; BR-KSA-26 · Checked: 26 October 2026 · KSA-13

Hash الهاش (البصمة)

A function that maps data of any size to a fixed-size value. The same input always gives the same hash and the data cannot be recovered from it, so it shows whether a file was altered.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.13 · Checked: 26 October 2026

QR code رمز الاستجابة السريعة (QR)

A square barcode a phone can read for a basic check of the invoice. In Phase 2 it carries 9 tags, TLV encoded then base64, including the seller name and VAT number, totals, VAT and the invoice hash.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.12; §4.1; KSA-14 · Checked: 26 October 2026 · KSA-14

TLV encoding ترميز TLV

How QR fields are laid out: one byte for the tag, one byte for the length of the UTF-8 value, then the value. The whole array is then base64 encoded. Length counts bytes, not characters, and an Arabic letter takes more than one byte.Source: Security Features Implementation Standard v1.2, 19 May 2023, §4.1 · Checked: 26 October 2026

Cryptographic stamp الختم التشفيري

An electronic stamp made with cryptographic algorithms that proves where the invoice came from, that its content did not change, and who issued it. The details are in the Security Features standard.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.9; KSA-15 · Checked: 26 October 2026 · KSA-15

Digital signature التوقيع الرقمي

How the cryptographic stamp is applied to the XML file: a XAdES signature using ECDSA. The standard calls applying it "stamping".Source: Security Features Implementation Standard v1.2, 19 May 2023, §2.3.3; §1.3 · Checked: 26 October 2026

Timestamp ختم الوقت

The invoice carries its issue date (BT-2) and issue time (KSA-25) as hh:mm:ss, and the cryptographic stamp records the signing time from the unit's clock. The issue date cannot be later than today.Source: Security Features Implementation Standard v1.2, 19 May 2023, §2.2.1 item 13; BT-2, KSA-25 · Checked: 26 October 2026 · BT-2 / KSA-25

Cryptographic Stamp Identifier (CSID) معرّف الختم التشفيري (CSID)

A digital certificate that links an invoicing unit to a trusted party that confirms the business's identity and tells the unit apart. Each unit has its own.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.10 · Checked: 26 October 2026

Compliance CSID (CCSID) معرّف الامتثال (CCSID)

The first certificate a unit gets after it submits its certificate signing request (CSR). It is used for the compliance checks and is required before asking for the production CSID.Source: Developer Portal Manual, Version 3, November 2022, §1, §2.3.10.1 · Checked: 26 October 2026

Production CSID (PCSID) معرّف الإنتاج (PCSID)

The certificate a unit signs its real invoices with and sends them for reporting or clearance. It is requested using the compliance CSID and renewed the same way.Source: Developer Portal Manual, Version 3, November 2022, §1, §2.3.10.3 · Checked: 26 October 2026

Reporting الإبلاغ

Sharing simplified invoices and their notes, already cryptographically stamped, with ZATCA through FATOORA within 24 hours of issue.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.16 · Checked: 26 October 2026

Clearance الاعتماد (التخليص)

ZATCA checks a standard tax invoice and its notes before they reach the buyer, and stamps only the ones that pass. It does not apply to simplified invoices.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.15 · Checked: 26 October 2026

FATOORA portal منصة فاتورة

ZATCA's portal that receives invoice and note data. It is also where units are onboarded and their CSID is issued, renewed or revoked.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.8 · Checked: 26 October 2026

E-invoice solution (EGS) حل الفوترة الإلكترونية (EGS)

The system used to issue electronic invoices and notes. It must meet the controls and technical specifications resolution, and one solution can contain several units.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §2.7 · Checked: 26 October 2026

UBL 2.1 UBL 2.1

The XML standard that sets the invoice's fields and their order. The first check on any invoice is that the file is well formed, follows the UBL 2.1 order and has its mandatory elements.Source: Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §1; §4 · Checked: 26 October 2026

Invoice transaction code رمز نوع العملية

Seven digits in the name attribute of the invoice type code. The first two are 01 for tax or 02 for simplified, and the other five flag special cases such as exports.Source: E-Invoice Data Dictionary, 19 May 2023, KSA-2; XML §11.2.1 · Checked: 26 October 2026 · KSA-2

VAT registration number الرقم الضريبي

The seller's (BT-31) or buyer's (BT-48) VAT number, or the VAT group number. 15 digits, starting and ending with 3.Source: Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, BR-KSA-40, BR-KSA-44; DD BT-31 · Checked: 26 October 2026 · BT-31 / BT-48

Seller identification معرّف البائع

One seller ID besides the VAT number, with its type in schemeID: commercial registration CRN, municipal licence MOM, labour licence MLS, a 700 number, investment licence SAG, or OTH. If you have several commercial registrations, use the branch's.Source: Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, BR-KSA-08 · Checked: 26 October 2026 · BT-29

National address العنوان الوطني

The seller's address under Article 53(5)(e): street, building number, additional number, district, city and postal code.Source: E-Invoice Data Dictionary, 19 May 2023, BT-35, KSA-17, KSA-23, KSA-3, BT-37, BT-38 · Checked: 26 October 2026 · BG-5

VAT category فئة الضريبة

A code from UN/CEFACT list 5305 for how an item is taxed: S standard rate, Z zero rated, E exempt, O not subject to VAT. Every line and every VAT breakdown must carry one.Source: Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §11.2.4 · Checked: 26 October 2026 · BT-151 / BT-118

Exemption reason code رمز سبب الإعفاء

A code starting with VATEX-SA that says why an item is zero rated, exempt or out of scope, such as VATEX-SA-32 for export of goods. It goes with the reason text (BT-120).Source: Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §11.2.4; DD BT-121 · Checked: 26 October 2026 · BT-121

Open data: /glossary.json

Frequently asked questions

What is the difference between reporting and clearance?

Reporting is for simplified invoices: you issue one, hand it to the customer, then send it to the platform within 24 hours. Clearance is for standard invoices: you send it to the platform first and give it to the buyer once cleared.

What do PIH and ICV mean?

ICV is a counter that goes up by one with each invoice from the same device, and PIH is the hash of the previous invoice. Together they chain a device's invoices.

Are the definitions copied from ZATCA word for word?

No. They are short plain-language versions of ZATCA's definitions, with the document and the place in it under each one so you can read the original.

Last updated: 26 October 2026 · What we don't do · Methodology · Correct us · Changelog

First published 2026-10-26 · Archived copy