KSA: Voluntary Participation in Phase 2 of E-invoicing

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Riyadh January 26, 2023:

The Saudi Arabian Tax and Customs Authority ZATCA, has recently changed its approach to voluntary participation in Phase 2 of E-invoicing in the Kingdom.

Previously it has not been allowed to voluntarily start the implementation of Phase 2, however, with the update of the guideline published in December 2022, taxpayers now have the option to start following Phase 2 requirements on a voluntary basis before their integration enforcement date.

View the guideline.