Riyadh June 22, 2022:

Electronic Invoicing (e-Invoicing) has gone live in Saudi Arabia (KSA) since December 4, 2021 and its further implementation has been planned in two phases:

1. Phase 1– Generation phase- which has gone live since December 4, 2022.
2. Phase 2– Integration phase- to go live on January 1, 2023.

With regards to the Integration phase, it is anticipated that six months before the second go-live date i.e by July 1, 2022, the Zakat, Tax and Customs Authority (ZATCA) will invite the first wave of taxpayers to integrate their IT systems with ZATCA’s Fatoora Portal.

The ZATCA released an updated draft of the e-Invoicing Implementation Resolution in Arabic on May 27, 2022. The changes made to the resolution, annexes and the related technical specifications are relevant for the latter phase that will go live on January 1, 2023.