Which number goes where

  • VAT number: Fifteen digits starting and ending with 3. The seller needs it on every invoice, and a registered buyer on a tax invoice. A wrong format rejects the invoice (BR-KSA-40 for the seller, BR-KSA-44 for the buyer).
  • CR, unified number, national ID and Iqama: They identify a buyer not registered for VAT, in the buyer identifier field with their type, not in the VAT number field (BR-KSA-14). Letters and digits only.
  • National ID and Iqama: A number with the right shape but a wrong check digit comes back with warning BR-KSA-F-13 on an invoice already issued.

The most common mix-up: a CR or unified number in the VAT number field. The first has ten digits; a VAT number has fifteen.