Type or paste a Saudi VAT number and the checker tests its format as you type: 15 digits, 3 as the first and last digit, and nothing but digits. If you have the QR code from an invoice, paste its text into the second tab to read the seller's VAT number from it and compare it with the one you hold. The page checks format only and never contacts ZATCA; the VAT lookup that confirms registration and the business name is done on ZATCA's own service, with the steps below.
How the checker tests a VAT number's format
The VAT registration number, which some invoices label TRN, is set by ZATCA's e-invoicing business rule BR-KSA-40 at 15 digits, with 3 as the first and last digit. The checker runs four tests in order and shows the outcome of each, with the reason when one fails:
- It removes spaces and dashes and turns Arabic-Indic digits into Western digits.
- It confirms that only digits are left, and points out any letter or symbol.
- It counts the digits: exactly 15, no more and no fewer.
- It looks at the first and last digit: both must be 3.
len = 15 · digits only · first = 3 · last = 3
A VAT group number has the same format, and rule BR-KSA-41 adds that its eleventh digit is 1.
VAT lookup on the ZATCA website
A VAT lookup confirms that a business is actually registered for VAT, which only ZATCA can tell you. The service is called VAT Registration Verification, and its page says it is open to taxpayers and the public:
- Open the service page on the ZATCA website and start the service.
- Enter one of the numbers it accepts: the VAT number, the commercial registration number or the VAT certificate number.
- Submit the request and the VAT registration status appears on screen.
Check the format here first: if the number has a copying error, you find out before you search ZATCA for it and come back empty-handed.
Taxpayer lookup by commercial registration number
If you have a supplier's commercial registration (CR) number but not its VAT number, enter the CR number in the same ZATCA service, which accepts it as a search key. A taxpayer lookup by national ID or Iqama number is not one of the search options the service page lists, so ask the business for its VAT number, or search by its CR if it has one.
VAT registration verification: what the result means
Registration is mandatory for a business whose taxable supplies exceed SAR 375,000 a year and voluntary above SAR 187,500, according to the ZATCA FAQ. So you may deal with a small supplier that is not registered, has no VAT number at all, and has no right to add VAT to its invoice.
If the ZATCA service shows the number as not registered while it is printed on an invoice that charges VAT, ask the supplier to explain before you pay, and hold the input VAT entry in your books until it is cleared up.
VAT number vs commercial registration number
The commercial registration is issued by the Ministry of Commerce and shows the business exists and is licensed for its activity; the VAT number is issued by ZATCA when the business registers for VAT. A business can hold a CR with no VAT number if it is below the registration threshold, and the two numbers differ in length and format, so never write one in place of the other on an invoice or a supplier record.
Where the VAT number goes on an invoice
The seller's VAT number is a required detail on both kinds of tax invoice. A standard tax invoice, issued to a business, also carries the buyer's VAT number if the buyer is registered. In the invoice QR code the seller's VAT number is the second field, after the seller name, which is why the "From an invoice QR code" tab reads it and compares it with the printed number.
An invoice without the seller's VAT number, or with one in the wrong format, exposes the seller to the invoicing penalties set by the Saudi VAT law and its regulations, and leaves the buyer exposed when deducting input VAT. Penalty amounts depend on the violation; check ZATCA's current violations table for the figures.
Why check a supplier's VAT number before you pay
Input VAT you deduct on your return rests on a valid tax invoice from a registered supplier. If the VAT number is wrong or the supplier is not registered, that VAT may be disallowed when the return is reviewed. That is why purchasing teams check the number twice: when they open the supplier record and when the first invoice arrives. For a whole supplier list, switch on "Check a list of numbers at once", paste the numbers, and download the results in Excel to review the rejected ones.
Common mistakes
- Copying the number from a photo of an invoice and dropping or doubling a digit. The checker lays out all 15 digits cell by cell so you can spot it.
- Typing the CR number in the VAT number field.
- Treating a valid format as proof of registration. Format catches typing errors; only ZATCA confirms registration.
- Storing the number in Excel as a number rather than text, so it turns into scientific notation such as 3E+14 and loses its last digits. Format the VAT number cell as text.
- Printing a buyer VAT number on a simplified invoice to an individual, or leaving it off a standard invoice to a registered business.
What to do with the result
If the format is valid, copy the cleaned number with Copy cleaned number, paste it into the ZATCA service to see the registration status, then save it on the supplier or customer record. If it is not valid, ask the holder for a copy of their VAT registration certificate, which shows the number. Share as link sends the same number to a colleague so they open the checker with it.
When VAT numbers sit on hundreds of invoices
Checking one number takes seconds, but a business with dozens of suppliers and customers writes a VAT number on every purchase invoice, sales invoice and credit note, and one wrong digit on a supplier record repeats on every invoice from that supplier. At Microtec we offer accounting software (ERP) where sales, purchasing, inventory and finance share the same supplier and customer records, so the number is kept once, and our solutions are approved by ZATCA.