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Electronic Invoice

(In Arabic: فاتورة إلكترونية) An invoice that is issued, saved, and modified in an electronic form organized through an electronic system, and contains all the requirements of the tax invoice. A handwritten or scanned invoice is not considered an electronic invoice.

Electronic Notes

(In Arabic: تعديلات الفاتورة الإلكترونية) Debit notes and credit notes that must be issued in accordance with the VAT Law and its Implementing Regulation, and which are issued in a structured electronic format through electronic means. Paper notes that are converted into an electronic format through copying, scanning, or any other method, are not considered electronic notes for the purposes of this Regulation.

Eligible Used Goods

(In Arabic: بضائع مستعملة مؤهلة) Goods prescribed by Zakat, Tax, and Customs Authority as eligible for calculating VAT based on profit margin.

المصطلحات الضريبية

Electronic Invoice

Electronic Notes

Eligible Used Goods