RECAP OF PHASE 2 REQUIREMENTS
In addition to Phase 1 requirements found here. for Phase 2 enforceable starting January 1st, 2023 in waves, taxpayers should:
1. User a compliant invoicing solution with phase two requirements:
- Ability to generate and store e-invoices in the required format (XML) or (PDF/A3 with embedded XML) with the required fields
- Ensure the e-invoicing solution is compliant with the e-invoicing requirements including the ability to connect to the internet
2. Integrate e-invoicing solution with ZATCA's Fatoora portal:
