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 When to issue a simplified e-invoice (or note) vs a standard e-invoice (or note)?

​​​- Please refer to the “Invoicing and records guideline” section 4.1.2 here​​
- Please also note that e-invoices are not required for the following transactions: 
- Exempt supplies
- Import of goods​
- Supplies subject to reverse charge mechanism​
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Last Update: 02 Dec 2025 01:16 PM Saudi Arabia Time

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