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 What is Phase 1? When will it be enforced and to whom does it apply?

 - Phase 1 known as the Generation phase will require taxpayers to generate and store compliant tax invoices and notes using compliant electronic systems.

 - Phase 1 is enforceable as of December 4th, 2021 for all Persons subject to the E-Invoicing Regulation.
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Last Update: 09 Aug 2021 04:55 PM Saudi Arabia Time