| E-Tax Invoices should include | E-Tax Notes should include | E-Tax Invoices and E-Tax Notes should not include |
|---|---|---|
| Taxable supplies (Standard rate or zero rate) | Cancellation or suspension of the supplies | Exempted supplies |
| Export of goods and services | Change of the VAT due | Any payments related to exempted supplies and received by a taxpayer |
| Intra-GCC supplies | Amendment of the supply value | Supplies subject to VAT pursuant to RCM |
| Nominal supplies | Goods or services refund | Import of goods to the Kingdom |
| Any payments received by a taxpayer before the actual supply |