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.

298KB

rec20_Rev17e-2021.xlsx

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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.

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UOMs_Supported_KSA_13th Oct 2023.xlsx

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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	NA	NA	NA
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
Z	Zero rated goods	VATEX-SA-ROYALDECREE	Supply on which the Government bears the VAT	العرض الذي تتحمل الحكومة ضريبة القيمة المضافة عليه
Z	Zero rated goods	VATEX-SA-32(bis)	Supply under Customs Suspension Arrangement	التوريد بموجب ترتيب تعليق الجمارك
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 for "payments means code".

Reason for Allowances in an Invoice

A subset of value from UNTDID 5189 Code List shall be used.

Reason for Charges in an Invoice

A subset of value from UNTDID 7161 Code List shall be used.

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