> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Kingdom of Saudi Arabia

Saudi Arabia's tax system is administered by the Zakat, Tax and
Customs Authority (ZATCA).

B2C invoices follow the reporting flow while B2B invoices follow
the clearance flow. Both credit notes and debit notes are supported
for invoice corrections and follow the same flow as the invoices
they correct.

## Base Details

| Key              | Value         |
| ---------------- | ------------- |
| Tax Country Code | `SA`          |
| Currency         | `SAR`         |
| Base Time Zone   | `Asia/Riyadh` |

## Tax Categories

| Code  | Name | Title           |
| ----- | ---- | --------------- |
| `VAT` | VAT  | Value Added Tax |

### VAT Rates

| Rate      | Keys       | Name          | Percents | Description                                                    |
| --------- | ---------- | ------------- | -------- | -------------------------------------------------------------- |
| `general` | `standard` | Standard Rate | 15.0%    | Applies to most goods and services unless specified otherwise. |

## Validation Rules

<AccordionGroup>
  <Accordion title="org.Identity">
    | Field  | Test                                                                                           | Validation Code / Message                                                   |
    | ------ | ---------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Context: regime in \[SA]</li><li>Matches ^\[a-zA-Z0-9]\*\$</li></ul> | `GOBL-SA-ORG-IDENTITY-01`<br />Invoice identity type must be alphanumerical |
  </Accordion>

  <Accordion title="tax.Identity">
    | Field  | Test                                                                              | Validation Code / Message                                                                           |
    | ------ | --------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[SA]</li><li>Matches ^3\[0-9]{13}3\$</li></ul> | `GOBL-SA-TAX-IDENTITY-01`<br />Invoice tax id code must be 15 digits long, and start and end with 3 |
  </Accordion>
</AccordionGroup>