What are the fields required in a tax invoice?

A tax invoice must contain the following fields, in Arabic:

• The invoice issue date and date of supply (if different).
• A sequential invoice number.
• The supplier’s legal name, address, and TIN.
• The customer’s legal name and address. If the customers are self-billing, the invoice must also include their TIN and the statement that suppliers and customers have agreed to self-bill for VAT.
• The quantity and type of goods, or the extent and nature of services provided.
• The total amount of revenue eligible for VAT & exemption, and the VAT rates (5% or 0%) to be used.
• The unit price, exclusive of tax. Explanation of any discounts or rebates that are not included in the unit price.
• The total tax payable in SAR.
• Explanation of any supply where a zero-rated, exemption or margin scheme is used to calculate VAT.
• The profit margin method.