Zakat, Tax and Customs Authority (ZATCA)

Electronic Invoice Data Dictionary to the E-Invoicing resolution dated 2021-05-28

Version Date Updates

1.0 2021-05-28

Data dictionary details

Column Details
A Elecronic invoice category
Business term group and ID in ISO CEN/EN 16931:2017 standard. The terms that are not in ISO CEN/EN 16931:2017 standar
receives:
B-C - no group ID
- a KSA term ID (ex: KSA-1)

D-E Name and description for each business term

 UBL specifications for each business term:
- XML tag in Invoice document
- XML tag in Credit Note document
G-J - tag cardinality
- data type

Business requirements and rules for each business term:

- rules from ISO CEN/EN 16931:2017
- KSA specific rules
L-O

Saudi context for each business term:

- status for each invoice type
Q-U
- specific format if it is the case

W Example for each business term

1-05-28

16931:2017 standard
UBL specifications Remarks KSA context

cbc:ProfileID Phase 1 M M M

cbc:InvoiceTypeCode / @name Phase 1 M M M

cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / Phase 1 O O O

cbc:AdditionalStreetName

cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / Phase 1 M M M

cbc:PlotIdentification

cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / Phase 1 M M M

cbc:CountrySubentity
cac:AccountingSupplierParty / cac:Party / cac:PostalAddress / Phase 1 M M M
cbc:CitySubdivisionName

cac:AccountingCustomerParty / cac:Party / Phase 1 C C C

cac:PartyIdentification / cbc:ID

where attribute "schemeID" is according to the description

cac:AccountingCustomerParty / cac:Party / cac:PostalAddress Phase 1 M M M

/ cbc:AdditionalStreetName
cac:AccountingCustomerParty / cac:Party / cac:PostalAddress Phase 1 C C C
/ cbc:PlotIdentification

cac:AccountingCustomerParty / cac:Party / cac:PostalAddress Phase 1 M M M

/ cbc:CountrySubentity
cac:AccountingCustomerParty / cac:Party / cac:PostalAddress Phase 1 M M M
/ cbc:CitySubdivisionName

cac:Delivery / cbc:ActualDeliveryDate Phase 1 O O O

cac:Delivery / cbc:LatestDeliveryDate Phase 1 O O O

Not Required

Required

Required

Required

Required
Required

Required

Required
Required

Required

Required

Required

Required
Default value
reporting:1.0

010100

Riyadh Region
District A

456789123

PO Box 14
Riyadh Region

District B

2021-02-26

2021-02-26
In the UBL extension
<ext:UBLExtensions>
<ext:UBLExtension>
<ext:ExtensionURI>urn:oasis:names:specification:ubl:dsig:enveloped:xades</ext:ExtensionURI>
<ext:ExtensionContent>
<sig:UBLDocumentSignatures xmlns:sac="urn:oasis:names:specification:ubl:schema:xsd:SignatureAggre
xmlns:sbc="urn:oasis:names:specification:ubl:schema:xsd:SignatureBasicComponents-2" xmlns:sig="urn:oasis:n
<sac:SignatureInformation>
<cbc:ID>urn:oasis:names:specification:ubl:signature:1</cbc:ID>
<sbc:ReferencedSignatureID>urn:oasis:names:specification:ubl:signature:Invoice</sbc:ReferencedS
<ds:Signature Id="signature" xmlns:ds="http://www.w3.org/2000/09/xmldsig#">
<ds:SignedInfo>
<ds:CanonicalizationMethod Algorithm="http://www.w3.org/2006/12/xml-c14n11"/>
<ds:SignatureMethod Algorithm="http://www.w3.org/2001/04/xmldsig-more#rsa-sha256"/>
<ds:Reference Id="invoiceSignedData" URI="">
<ds:Transforms>
<ds:Transform Algorithm="http://www.w3.org/TR/1999/REC-xpath-19991116">
<ds:XPath>not(//ancestor-or-self::ext:UBLExtensions)</ds:XPath>
</ds:Transform>
<ds:Transform Algorithm="http://www.w3.org/TR/1999/REC-xpath-19991116">
<ds:XPath>not(//ancestor-or-self::cac:Signature)</ds:XPath>
</ds:Transform>
<ds:Transform Algorithm="http://www.w3.org/TR/1999/REC-xpath-19991116">
<ds:XPath>not(//ancestor-or-self::cac:AdditionalDocumentReference[cbc:ID='QR'])</ds:
</ds:Transform>
<ds:Transform Algorithm="http://www.w3.org/2006/12/xml-c14n11"/>
</ds:Transforms>
<ds:DigestMethod Algorithm="http://www.w3.org/2001/04/xmlenc#sha256"/>
<ds:DigestValue>tIgyb6RmuRm+rvj8tL5cbwK5eRk=</ds:DigestValue>
</ds:Reference>
<ds:Reference Type="http://www.w3.org/2000/09/xmldsig#SignatureProperties" URI="#xades
<ds:DigestMethod Algorithm="http://www.w3.org/2001/04/xmlenc#sha256"/>
<ds:DigestValue>skZ+8g6hyUFzbbTZvJZRyAREMiM=</ds:DigestValue>
</ds:Reference>
</ds:SignedInfo>

<ds:SignatureValue>J3dQSz3nEQd8wagH2CBlip1fj03NTccYAQTGiU/4IhBYzylKxjB09OMBb5vXj2Lv7eXhciRoMmvSF
XTjvFEBcHVgpt/5wDC8U3PwNfx9hzpU00t/b042GyLECGjPDzr8mGbI09mobT7sSb9oPPzxsC71dph+oU0ug+TAh2N
lrU+NRr5kQA==</ds:SignatureValue>
<ds:KeyInfo>
<ds:X509Data>

<ds:X509Certificate>MIIDaDCCAlCgAwIBAgIKlswlvJ8beIpd9jANBgkqhkiG9w0BAQsFADBiMRkwFwYDVQQDExBNb
QEWDFRlc3RAcHdjLmNvbTELMAkGA1UEBhMCQUUwHhcNMjEwMjI1MTI1NjU3WhcNMjYwMjI1MTI1NjU3WjBiM
AxGzAZBgkqhkiG9w0BCQEWDFRlc3RAcHdjLmNvbTELMAkGA1UEBhMCQUUwggEiMA0GCSqGSIb3DQEBAQUAA4
h7UE+B2ClyW+CRixDx82Qkn9IUX+nw28QO7ux9UBDt3nIeL6euAUPMxrnyESALXXRjTLrJK3p6vsFr3hNbP4V0t/ZDA
+XC3bYmysTPbAgPZ/vT1UgeolOrvnsEKeDR8w43C1Juuw9CVi3duekYf1WVjfuNNClocjZ0N4D7dYdg536bqtc4F8C6s
AQDAgeAMA0GCSqGSIb3DQEBCwUAA4IBAQDACtfjpOtcy5dPp1tS31rB9lJ7aeQ6dayxJGyXGovhjYZ8N60sAR/0Yfe1
wFM0qWErTCh/5wA/GHgqRKjWUA/S2P7UbKbjIA5Ba6N3K/zT4DfspxvvCp50jigPyh1e/UilQdexNFUmkUyZBisKEhp
zilUhJ7GouDYKj3PnUzLMCSd</ds:X509Certificate>
</ds:X509Data>
</ds:KeyInfo>
<ds:Object>
<xades:QualifyingProperties Target="signature" xmlns:xades="http://uri.etsi.org/01903/v1.3.2
<xades:SignedProperties Id="xadesSignedProperties">
<xades:SignedSignatureProperties>
<xades:SigningTime>2021-02-25T12:57:51Z</xades:SigningTime>
<xades:SigningCertificate>
<xades:Cert>
<xades:CertDigest>
<ds:DigestMethod Algorithm="http://www.w3.org/2001/04/xmlenc#sha256"/>
<ds:DigestValue>p6/1GNOqntK37JwfUub56vSecg0=</ds:DigestValue>
</xades:CertDigest>
<xades:IssuerSerial>
 <xades:SignedProperties Id="xadesSignedProperties">
<xades:SignedSignatureProperties>
<xades:SigningTime>2021-02-25T12:57:51Z</xades:SigningTime>
<xades:SigningCertificate>
<xades:Cert>
<xades:CertDigest>
<ds:DigestMethod Algorithm="http://www.w3.org/2001/04/xmlenc#sha256"/>
<ds:DigestValue>p6/1GNOqntK37JwfUub56vSecg0=</ds:DigestValue>
</xades:CertDigest>
<xades:IssuerSerial>
<ds:X509IssuerName>C=SA, E=Test@test Taxpayer.com, OU=&quot;&quot;, O=te
<ds:X509SerialNumber>1234</ds:X509SerialNumber>
</xades:IssuerSerial>
</xades:Cert>
</xades:SigningCertificate>
</xades:SignedSignatureProperties>
</xades:SignedProperties>
</xades:QualifyingProperties>
</ds:Object>
</ds:Signature>
</sac:SignatureInformation>
</sig:UBLDocumentSignatures>
</ext:ExtensionContent>
</ext:UBLExtension>
</ext:UBLExtensions>

In the main UBL

<cac:Signature>
<cbc:ID>urn:oasis:names:specification:ubl:signature:Invoice</cbc:ID>
<cbc:SignatureMethod>urn:oasis:names:specification:ubl:dsig:enveloped:xades</cbc:SignatureMethod>
</cac:Signature>
xades</ext:ExtensionURI>
tion:ubl:schema:xsd:SignatureAggregateComponents-2"
mponents-2" xmlns:sig="urn:oasis:names:specification:ubl:schema:xsd:CommonSignatureComponents-2">

>
:signature:Invoice</sbc:ReferencedSignatureID>
00/09/xmldsig#">

rg/2006/12/xml-c14n11"/>
1/04/xmldsig-more#rsa-sha256"/>

99/REC-xpath-19991116">
s)</ds:XPath>

99/REC-xpath-19991116">
s:XPath>

99/REC-xpath-19991116">
cumentReference[cbc:ID='QR'])</ds:XPath>

12/xml-c14n11"/>

/04/xmlenc#sha256"/>
DigestValue>

g#SignatureProperties" URI="#xadesSignedProperties">
/04/xmlenc#sha256"/>
:DigestValue>

xjB09OMBb5vXj2Lv7eXhciRoMmvSF+A9eIUd2a4b5aEm7VBkxIbyGgltNHR8u3oZ7Ee+HNWRAQU+IFCKpZoVA68Bo/g4Gy3pqNQoC7AOghUU
7sSb9oPPzxsC71dph+oU0ug+TAh2NheVih+HWCe870hFJvH3mZ9YcC/lcMXb80Ot+LSjgV8gcTSDz/BaOYLjEGvZrOxmoK2doUZNPi811tbq6nC4j

BAQsFADBiMRkwFwYDVQQDExBNb2hkIEtoYWxpZmEgUDEyMRAwDgYDVQQKEwd0ZXMgcHdjMQkwBwYDVQQLEwAxGzAZBgkqhkiG9w0BC
jU3WhcNMjYwMjI1MTI1NjU3WjBiMRkwFwYDVQQDExBNb2hkIEtoYWxpZmEgUDEyMRAwDgYDVQQKEwd0ZXMgcHdjMQkwBwYDVQQLEw
wggEiMA0GCSqGSIb3DQEBAQUAA4IBDwAwggEKAoIBAQDWaRBaLHqhlZDDAf+YH2H2xgtHT9tMcg3vmGuP4YT2aeG77RWnIu0bqtNiNrOK+p
ALXXRjTLrJK3p6vsFr3hNbP4V0t/ZDAtk36PAn6WfKZICMI63GnzWLAQz6QOGvVmOYNym93Q84W9Ttn844yfun1EVj/
NNClocjZ0N4D7dYdg536bqtc4F8C6sBmk/2YfG/Fsqb6DSU0FU1dSj+rjZvaR6tIDAgMBAAGjIDAeMA8GCSqGSIb3LwEBCgQCBQAwCwYDVR0PB
Q6dayxJGyXGovhjYZ8N60sAR/0Yfe1EkjbFLV25AGw/06jZV7Fy8jK2jR7TJnv2QnxZz4ldg2k8DolC6J4YZqI5R0THFnd09MNHcgV6ChGJNzivRRkTr
igPyh1e/UilQdexNFUmkUyZBisKEhpdHURHCJY2ip0iH8wZtG4oiGtisLEHJT+ZREWIzjTUKlw9ImXu2e4ptzrPBPLMGdWdQ153YCkXFKLbV97JBU

es="http://uri.etsi.org/01903/v1.3.2#">

SigningTime>

3.org/2001/04/xmlenc#sha256"/>
Secg0=</ds:DigestValue>
SigningTime>

3.org/2001/04/xmlenc#sha256"/>
Secg0=</ds:DigestValue>

payer.com, OU=&quot;&quot;, O=test Taxpayer, CN=EGS0001</ds:X509IssuerName>

Number>

d:xades</cbc:SignatureMethod>
-2">

ZoVA68Bo/g4Gy3pqNQoC7AOghUU
EGvZrOxmoK2doUZNPi811tbq6nC4jj

wYDVQQLEwAxGzAZBgkqhkiG9w0BC
wd0ZXMgcHdjMQkwBwYDVQQLEw
GuP4YT2aeG77RWnIu0bqtNiNrOK+p
44yfun1EVj/
GSIb3LwEBCgQCBQAwCwYDVR0PB
R0THFnd09MNHcgV6ChGJNzivRRkTr
PBPLMGdWdQ153YCkXFKLbV97JBU