Guide
Can you claim input VAT on a simplified tax invoice in Saudi Arabia?
Yes, in many cases. ZATCA's invoicing guideline lists a simplified tax invoice issued correctly under the VAT law as acceptable evidence for deducting input VAT when a full tax invoice is not available. A supplier may issue a simplified invoice for supplies under SAR 1,000; above SAR 1,000 between businesses, it must issue a full tax invoice, so ask for one.
Tax invoice or simplified tax invoice?
| Tax invoice | Simplified tax invoice | |
|---|---|---|
| Used for | Supplies to businesses | Supplies under SAR 1,000, or to individuals |
| Buyer's name, address, VAT number | Required | Not required |
| VAT shown | Per line and in total, in SAR | VAT amount, or a statement that the price includes 15% VAT |
| Supplier name, address, VAT number | Required | Required |
| QR code | Required on e-invoices; check the guideline for your invoice type | |
What does ZATCA say about claiming input VAT?
- Input VAT may be deducted when you hold a tax invoice or customs documents, or another document ZATCA accepts.
- The guideline lists a correctly issued simplified tax invoice as one of those alternative documents.
- ZATCA still expects a buyer to hold a tax invoice in general, and a supplier must issue one for business supplies over SAR 1,000.
What should you do in practice?
- Under SAR 1,000: a correct simplified invoice from a VAT-registered supplier is usually enough. Check the VAT number and the QR.
- Over SAR 1,000: ask the supplier for a full tax invoice with your company's name and VAT number.
- Missing VAT number, or a supplier that is not registered: no input VAT; the VAT is part of the cost.
- Restricted expenses such as entertainment and food services: no input VAT, whatever the invoice type. See which expenses you cannot claim VAT on.
Source: ZATCA Guideline for Tax Invoicing and Records under VAT Provisions, v3, May 2026 (sections 4.3, 9.4 and 9.5; Implementing Regulations Articles 49 and 53).
General information, not tax advice. Rules change; check ZATCA guidance or ask your tax adviser for your case.
Common questions
What is the difference between a tax invoice and a simplified tax invoice?
A tax invoice (فاتورة ضريبية) is the full invoice for business customers: it shows the buyer's name, address and VAT number and the VAT per line. A simplified tax invoice (فاتورة ضريبية مبسطة) is the shorter receipt-style invoice, allowed for supplies under SAR 1,000 or to individuals, and does not need the buyer's details.
Can I claim VAT on an invoice that is only in English?
ZATCA's guideline says invoices must be in Arabic, but ZATCA may accept a non-Arabic invoice as evidence for input VAT, without prior approval, if it meets all other tax invoice requirements, you have proof the VAT was paid (like a bank statement or receipt) and you can give a certified translation when asked.
How late can I claim input VAT on a bill?
If the invoice arrives late, you can claim the input VAT in a later VAT return, up to five years after the year in which the supply happened, according to ZATCA's guideline.
How does BookMyBills treat simplified invoices?
It reads the supplier VAT number, the QR code and the VAT, and books input VAT only when the bill is a valid tax invoice from a VAT-registered supplier. Your accountant sees the bill type and can change the treatment before approving.