​​​​​​​​RECAP OF PHASE 1 REQUIREMENTS

For December 4th​, 2021, taxpayers should:

1. Stop issuing manual invoices: handwritten invoices and invoices written using text editing tools are not considered e-invoices
   

2. 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​
  

3. Ensure invoices include the required additional fields:

   1. 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).
      
   2. 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).​
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