- Phase 2, which will be implemented in waves by target taxpayer groups starting from Jan 1st, 2023, entails additional technical requirements that e-invoicing electronic systems must comply with, the integration of taxpayer electronic systems with ZATCA and the issuance of electronic invoices in a specific format 

- Due to the technical nature of the published requirements, it is recommended for taxpayers to approach a solution provider or your internal technical teams to ensure your electronic systems are compliant with ZATCA requirements. In addition, developers and subject matter experts may visit ZATCA's website for viewing all requirements (business, technical, security, etc.).Further details on the integration mechanisms and specifications will be published by ZATCA on the developer page on ZATCA's website.​
​