Mandatory Identification Rules for Non-VAT Buyers

{"validationResults":{"infoMessages":
[{"type":"INFO", "code" "XSD_ZATCA_VALID"," category". "XSD
validation","message":"Complied with UBL 2.1 standards in line with ZATCA
specifications", "status":"PASS"}],"warningMessages": [],"errorMessages":
[{"type":"ERROR", "code" "BR-KSA-14","category":"KSA","message"."The buyer
identification (BT-46), required only if buyer is not VAT registered, then the
buyer identification (BT-46) must be provided with one of the scheme IDs (BT-
46-1) (TIN, CRN, MOM, MLS, 700, SAG, NAT, GCC, IQA, OTH) and must contain
only alphanumeric characters. Tax Identification Number 'TIN' as schemelD.
Commercial registration number with 'CRN' as schemelD. MOMRAH license with
'MOM' as schemelD. MHRSD license with 'MLS' as schemelD. 700 Number with
'700' as schemelD. MISA license with 'SAG' as schemelD. National ID with 'NAT'
as schemelD. GCC ID with 'GCC' as schemelD. Iqama Number with 'IQA' as
schemelD. Passport ID with 'PAS' as schemelD. Other ID with 'OTH' as
schemelD.In case of multiple commercial registrations, the seller should fill the
commercial registration of the branch in respect of which the Tax Invoice is
being issued. In case multiple IDs exist then one of the above must be entered
following the sequence specified
above.","status":"ERROR"]},"status": "ERROR"}, "clearanceStatus":"NOT_CLEARED",
"clearedinvoice" :null}

Solution:

If the buyer is not VAT registered, it’s important to provide a valid identification with one of the approved scheme IDs and an alphanumeric identification number. The approved scheme IDs include :-

TIN - Tax Identification Number
CRN - Commercial Registration Number
MOM - MOMRAH License
MLS - MHRSD License
700 -700 Number
SAG - MISA License
NAT - National ID
IQA - Iqama Number
PAS - Passport Number
OTH - other types of identification.

The identification number must only contain letters and numbers, with no spaces or special characters.

If the seller has multiple commercial registrations, they need to provide the commercial registration number (CRN) of the branch responsible for issuing the tax invoice. This ensures that the invoice is tied to the correct business entity for tax purposes.

If there are multiple types of buyer IDs available, one must be chosen following the correct sequence. The sequence starts with TIN, followed by the next options in the approved list. Selecting the correct ID and following these guidelines helps ensure compliance with ZATCA’s e-invoicing rules.