Saudi Arabia's ZATCA announces e-invoicing controls, requirements

Logo of the Zakat, Tax and Customs Authority  

The Zakat, Tax and Customs Authority (ZATCA) published a resolution on the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the e-invoicing regulations.

The authority indicated that the application of e-invoicing will take place in two phases. The first phase –the issuance - will enter into mandatory implementation as of Dec. 4, 2021 and will require all taxpayers subject to the e-invoicing regulations to issue and save invoices electronically through an e-system compatible with the authority’s systems.

ZATCA added that the second phase – the integration and connectivity - will be implemented in a phased manner as of Jan. 1, 2023, as it will consolidate integration between the systems of the authority and taxpayers. Moreover, this phase requires adherence to the technical specifications of the second phase of e-invoicing.

The authority will determine the phases of connecting e-invoicing systems and notifying the target groups in each phase at least six months before the date set for connectivity.

On March 18, ZATCA introduced a draft resolution on the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the e-invoicing regulations, Argaam earlier reported.