Before the supply
An advance before the supply: a receipt is not enough
ZATCA’s e-invoicing FAQ: receiving an advance payment should result in an electronic invoice, not only a receipt voucher, per paragraph (1) of Article 53 of the VAT Implementing Regulations. The e-invoicing resolution includes amounts received before the actual supply. A quote, a payment request, and a cash receipt are different jobs. Issue a tax or simplified invoice by buyer type, then record the payment against it. A business that is not VAT-registered does not create a tax invoice from a deposit.
Fawtar at fawtar.app is an independent Saudi product. It is not ZATCA’s Fatoora platform, not Fatoora.app, not Oman’s Fawtara programme, and not Jordanian Fawtara products. This page is a reading aid. Last verified 2026-08-29. It is not tax advice.
Which document does the job?
| Document | Its job | Enough when the advance is received? |
|---|---|---|
| Quotation | An offer before the sale, outside the invoice sequence. | No. |
| Payment request | Asks for an amount and ties proof to an invoice. | No. A collection tool, not a tax document. |
| Receipt voucher | Shows that money reached the till or the bank. | No. ZATCA’s FAQ says a voucher alone is not enough. |
| Tax or simplified invoice | The document Article 53 requires when consideration is received before the supply. | Yes, if you are subject to e-invoicing. |
This page is not the deposit template
The Arabic “deposit invoice template” article explains how to document a deposit and the balance. The payment-link resource explains the collection request. This page answers the tax question: is a receipt enough when money arrives before the supply? ZATCA’s answer is no.
If you are not VAT-registered
Article 53 addresses taxable persons. If you are not VAT-registered, Fawtar issues an ordinary invoice without VAT or a Phase 1 QR code. That does not turn a deposit into a tax invoice. Ask an adviser if you are near the registration threshold.
What Fawtar does here
In the workspace: a quote with a deposit → acceptance → invoice → a payment request for the amount received → a receipt tied to that invoice. The public PDF generator tests an invoice; it does not hold your sequence. The receipt-voucher tool proves cash in after an invoice exists; it does not replace it.
Sources
Short questions
May I just deduct the deposit from a later invoice?
ZATCA treats receipt before supply as an invoicing event. Manually knocking the deposit off a later PDF does not replace an invoice at the time of receipt. After the advance invoice exists, later amounts attach to the balance, or a note adjusts the record if the deal changes.
Is Fawtar’s payment request an advance invoice?
No. Collect against the correct invoice; do not use the request as a substitute.