Can a different invoice reference number format be used for government issued invoices, Riyadh branch invoices, and other branch invoices?

Yes, according to Paragraph (5/b) of Article 53 of the VAT implementing regulation, an invoice reference number must be visible on the invoice to identify the tax invoice. The regulation does not specify the format of this number. Taxpayers can use different formats for the invoice reference number so long as it uniquely identifies the tax invoice.

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