Contracts & LeasingRental Receipt
Synonyms: Rent Receipt، Payment Receipt، Rental Voucher
Last updated: 2026-10-05
Short Definition
Official document proving tenant's rent payment, including amount, date, and coverage period, must be kept for future reference.
Overview
Rental receipt under Saudi law is an official document proving the lessee paid a specific amount to the lessor for property rental, including: date, amount, covered period, contract number, parties' names, payment method, and recipient's signature (or electronic transaction number).
Since 15 January 2024, rent on new residential leases is paid only through the Ejar digital channels (mada, and SADAD biller 153); each payment is settled automatically in the contract record visible to both parties, and electronic payment receipts are being phased out. Parties don't need to issue paper receipts manually; for these leases, no proof of rent payment outside the Ejar digital channels is accepted.
Importance of rental receipt: payment proof to prevent later disputes, accounting basis for both parties, required by ZATCA for VAT calculation (commercial contracts), important document when filing complaints or enforcement requests. Payment outside the Ejar channels (cash, for example) is not accepted as proof for new residential leases since 15 January 2024; for leases outside that rule, such as commercial ones, the lessor should issue a signed receipt and the lessee should keep a copy.
⚖️ Legal Basis
Rental receipt is based on the Civil Transactions Law requiring proof of financial obligations. Under Council of Ministers Resolution No. 131, REGA has since 15 January 2024 restricted rent payment for new residential leases to the Ejar digital channels, with automatic settlement of each payment and gradual phase-out of electronic payment receipts. For commercial contracts, the VAT Law requires issuing a tax invoice compliant with ZATCA requirements (electronic invoice).
💡 Practical Example
A tenant in Mecca pays SAR 2,500 monthly via SADAD platform. With each payment: he transfers the amount from his bank account via the bank's app, selects the biller Ejar (153), enters the contract number as the bill number, and the payment is settled automatically in the contract payment record on Ejar with no receipt needed; the money reaches the registered bank account of the lessor within 5 working days. This digital record: exempts the tenant from any non-payment claim, automatically calculated in the lessor's annual accounts, and submitted as definitive evidence if needed for any procedure (residence visas, housing proof, etc.).
⚠️ Common Mistakes
- ✗Paying cash or by direct transfer to the lessor on a new residential lease — since 15 January 2024 no proof of payment outside the Ejar digital channels (mada, SADAD 153) is accepted, even with a signed receipt.
- ✗For leases outside the digital-payment rule, such as commercial ones, paying by bank transfer without referencing the contract number — hard to link payment with contract on review.
- ✗Failing to keep old receipts (past years) — may be needed in later dispute or official request.
- ✗Accepting handwritten receipts without lessor signature or stamp — may not be considered definitive proof.
- ✗For commercial contracts, failing to request ZATCA-compliant tax invoice — the lessee loses right to deduct VAT from their tax.
🌍 International Differences
In the UAE, receipts are often issued manually (but moving toward partial digitization). In Turkey, residential receipts are recorded in the banking system. In Europe, electronic receipts are common. The unique Saudi advantage: rent on new residential leases is paid only through the Ejar digital channels and each payment is settled automatically in the contract record, eliminating receipts and paper and providing a permanent record.
FAQs
Is the electronic receipt via Ejar/SADAD legally sufficient?▾
Yes. For new residential leases, payment through the Ejar digital channels (mada, SADAD 153) is the accepted proof: each payment is settled automatically in the contract record with no receipt or paper needed, and proof of payment outside these channels is not accepted.
How long should rental receipts be kept?▾
Keep them at least until the lease ends and any claim between the parties is settled. A VAT-registered lessor must keep invoices and records for at least six years from the end of the tax period (Article 66 of the VAT Implementing Regulations). Payments made through Ejar’s channels get electronic receipts from the platform.
What if I paid and didn't receive a receipt?▾
Contact the lessor immediately. If payment was through the Ejar digital channels, it is settled automatically and shows in the contract payment record with no receipt needed. Do not pay cash on a new residential lease, as payment outside the Ejar channels is not accepted.
Can I delay payment if I didn't receive previous receipts?▾
No, payment delay is a separate obligation. You must pay on time, then claim missing receipts legally.
For commercial lessee: do I need a tax invoice with payment receipt?▾
Yes, the tax invoice is a separate document. Receipt proves payment; invoice proves tax. Both are important for commercial contracts. Request them together.
