It is the primary method to request treaty benefits upfront—known as the "Benefit at Source" approach—avoiding the need to pay full tax and wait for a refund later.
This article is for informational purposes only and does not constitute legal or tax advice. For specific compliance requirements, consult a ZATCA-approved tax consultant or refer to the official E-invoicing Regulation published on ZATCA’s portal.
Approvals are generally linked to the validity of the TRC, meaning forms usually need to be updated or resubmitted annually .
ZATCA is also moving toward where Q7b will be used to clear invoices in real-time, not just for reporting.
ZATCA enforces a strict chain of integrity. Without the Q7b linkage, the following occurs:
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