How to Verify a Saudi VAT Number: Correct Format and the ZATCA Lookup

Before you issue a tax invoice to a customer, or pay a supplier invoice that charges 15% VAT, check the VAT number. The check has two steps: the format first, then the actual registration through ZATCA's free service.

Step one: the correct VAT number format

ZATCA's e-invoicing XML implementation standard requires the seller VAT registration number (or group VAT number) to contain 15 digits, with 3 as the first and the last digit. The same rule applies to the buyer's VAT number when it appears on a non-export invoice.

• Digits only, with no spaces, symbols or letters.
• Exactly 15 digits; anything shorter or longer is not a VAT number.
• A commercial registration (CR) number is a different number and does not replace the VAT number on an invoice.

A correct format does not prove the business is registered; it only means the number could be a VAT number. That is what step two is for.

Step two: ZATCA's lookup service

ZATCA offers VAT Registration Verification, a free service available to taxpayers and the public without visiting a branch:

1. Open the service page on the ZATCA website and choose "Start now".
2. Enter one of: the VAT account number, the Commercial Registration number, or the VAT certificate number.
3. Select "Send" and the business's VAT registration status appears on screen.

If you only have the CR number, the same service accepts it. Use ZATCA's official site (ending in gov.sa), not third-party checkers.

Where must the VAT number appear on an invoice?

Under ZATCA's Guideline for Tax Invoicing and Records (Version 3, May 2026):

• The supplier's VAT number is mandatory on both full and simplified tax invoices.
• The customer's VAT number is required on a full tax invoice when the customer is registered; otherwise an alternative identifier such as the CR or national ID is shown.
• A simplified invoice does not require customer details; see the simplified invoice guide.

The full list of invoice data is in the tax invoice template guide.

What if the registration does not show?

• First check the number has no spaces, and try the lookup with the CR number.
• Ask the supplier for its VAT registration certificate.
• If a business charges VAT without being registered, or shows an incorrect VAT number, ZATCA has a service for reporting VAT violations that names these cases.

The VAT number in the free invoice generator

The free Hala Invoice generator rejects any seller VAT number that is not 15 digits starting and ending with 3, which stops common typos before you export a PDF. This is a format check only; ZATCA's service confirms the registration itself.

Practical rule: check the format (15 digits, first and last digit 3), then look the number up on ZATCA's service by VAT or CR number before the first invoice with any new customer or supplier.

Create a free tax invoice