RECAP OF PHASE 1 REQUIREMENTS
For December 4th, 2021, taxpayers should:
- Stop issuing manual invoices: handwritten invoices and invoices written using text editing tools are not considered e-invoices
- Use a compliant electronic invoicing solution: e-invoicing solutions must comply with the requirements and specifications published under the e-invoicing laws and regulations and can be summarized for Phase 1 as follows:
- Ability to generate e-invoices with the required elements including QR codes
- Absence of prohibited functionalities:
- Uncontrolled access
- Tampering of e-invoices or logs
- Multiple invoice sequences
Ensure invoices include the required additional fields:
- Tax Invoices (B2B): The VAT registration number of the buyer if the buyer is a registered VAT taxpayer in addition to the invoice type (description as a title). QR code can be added (Optional).
- Simplified Tax Invoices (B2C): A mandatory QR code generated by the taxpayer's E-Invoicing solution based on ZATCA's specifications, in addition to the invoice type (description as a title).