Export tax invoice
In one sentenceA tax invoice a business issues for goods it exports outside the GCC, at 0% with a statement of the reason for zero-rating.
Simply put
Export is not exempt but zero-rated: you issue a tax invoice with full details, the VAT on it is zero, and you keep the right to deduct your input VAT.
The invoice alone is not enough: keep proof that the goods left the Kingdom, such as the customs declaration and shipping documents, otherwise the sale is treated as a local sale at 15%.
Example
A date factory shipped a container to an importer in Europe: it issues a tax invoice at 0% stating that it is an export, and keeps the export customs declaration and the bill of lading with it.
Don't confuse it with
Exempt suppliesAn exempt supply carries no VAT and its inputs cannot be deducted, while an export has zero VAT and keeps the right to deduct.
in FullScreen ERP
The e-invoicing module issues tax and simplified invoices, each type through its correct path. E-invoicing