Code Lists
Unit of Measure
Codes for Units of Measure used in international trade - Revision 16 (UNECE/CEFACT Trade Facilitation Recommendation No.20)
Please refer to Annexes I, II, and III in the below file.
List of all UOMs supported by ClearTax for E-Invoice generation which is inline with UN/ECE standard codes for Units of Measure used in international trade.
VAT categories code
A subset of values from UN/CEFACT code list 5305, D.16B shall be used.
The valid values for KSA are listed in the table below:
| Code | Description | Tax exemption reason code | Tax exemption reason | Tax exemption reason |
|---|---|---|---|---|
S | Standard rate | |||
E | Exempt from Tax | VATEX-SA-29 | Financial services mentioned in Article 29 of the VAT Regulations. | الخدمات المالية |
E | Exempt from Tax | VATEX-SA-29-7 | Life insurance services mentioned in Article 29 of the VAT Regulations. | عقد تأمين على الحياة |
E | Exempt from Tax | VATEX-SA-30 | Real estate transactions mentioned in Article 30 of the VAT Regulations. | الضريبةالتوريدات العقارية المعفاة من |
Z | Zero rated goods | VATEX-SA-32 | Export of goods. | صادرات السلع من المملكة |
Z | Zero rated goods | VATEX-SA-33 | Export of services. | صادرات الخدمات من المملكة |
Z | Zero rated goods | VATEX-SA-34-1 | The international transport of Goods. | النقل الدولي للسلع |
Z | Zero rated goods | VATEX-SA-34-2 | International transport of passengers. | النقل الدولي للركاب |
Z | Zero rated goods | VATEX-SA-34-3 | Services directly connected and incidental to a Supply of international passenger transport. | الخدمات المرتبطة مباشرة أو عرضي ًا بتوريد النقل الدولي للركاب |
Z | Zero rated goods | VATEX-SA-34-4 | Supply of a qualifying means of transport. | توريد وسائل النقل المؤهلة |
Z | Zero rated goods | VATEX-SA-34-5 | Any services relating to Goods or passenger transportation, as defined in article twenty five of these Regulations. | "الخدمات ذات الصلة بنقل السلع أو الركاب، وفق ًا للتعريف الوارد بالمادة الخامسة والعشرين من الالئحة التنفيذية لنظام ضريبة القيامة المضافة" |
Z | Zero rated goods | VATEX-SA-35 | Medicines and medical equipment. | الأدوية والمعدات الطبية |
Z | Zero rated goods | VATEX-SA-36 | Qualifying metals. | المعادن المؤهلة |
Z | Zero rated goods | VATEX-SA-EDU | Private education to citizen. | الخدمات التعليمية الخاصة للمواطنين |
Z | Zero rated goods | VATEX-SA-HEA | Private healthcare to citizen. | الخدمات الصحية الخاصة للمواطنين |
Z | Zero rated goods | VATEX-SA-MLTRY | Supply of qualified military goods | توريد السلع العسكرية المؤهلة |
O | Services outside scope of tax / Not subject to VAT | VATEX-SA-OOS | The reason is a free text, has to be provided by the taxpayer on case to case basis. | السبụ يتم تزويده من قبل المكلف على أساس كل حالة على حدة |
Payment means type code
A subset of value from UN/CEFACT code list 4461, D.16B shall be used.
The valid values for KSA are listed in the table below:
| Code | Description |
|---|---|
10 | In cash |
30 | Credit |
42 | Payment to bank account |
48 | Bank card |
1 | Instrument not defined (Free text) |
Seller Party Identification Code
| Code | Description |
|---|---|
CRN | Commercial registration number |
MOM | Momra license |
MLS | MLSD license |
SAG | Sagia license |
OTH | Other OD |
Buyer Party Identification Code
| Code | Description |
|---|---|
NAT | National ID |
TIN | Tax Identification Number |
IQA | Iqama Number |
PAS | Passport ID |
CRN | Commercial registration number |
MOM | Momra license |
MLS | MLSD license |
SAG | Sagia license |
GCC | GCC ID |
OTH | Other ID |
Last updated