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 Laws and Regulations

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​​​E-Invoicing by Law

The Zakat, Tax and Customs Authority (ZATCA) announced that its Board of Directors approved the E-Invoicing Regulations, which were published on Friday, December 4, 2020. The regulations became effective on the date of publication, with the implementation of e-invoice generation becoming mandatory for taxpayers by December 4, 2021.
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​​Controls, Requirements, Technical Specifications, and Procedural Rules for Implementing the E-Invoicing Regulation

On Friday, May 19, 2023, ZATCA published the updated controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the E-Invoicing Regulation.​


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Last Update: 19 Jun 2025 04:00 PM Saudi Arabia Time