Should a taxpayer share e-invoices with ZATCA before or after sharing with the buyer?

For simplified tax invoices (usually issued by a business to a customer), a taxpayer can choose whether to report e-invoices to ZATCA before or after sharing with the buyer, as long as e-invoices are reported to ZATCA within 24 hours after invoice issuance.

For tax invoices (usually issued by a business to another business), a taxpayer should share e-invoices with ZATCA and have them cleared before sharing with the buyer.

For additional details, please refer to the resolution ( Click here )

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Should a taxpayer share e-invoices with ZATCA before or after sharing with the buyer?