The first phase of E-invoicing (Generation of Electronic Invoices phase) enters into force starting from Saturday, December 4, 2021, which includes all taxpayers subject to value-added tax in the Kingdom -with the exception of taxpayers not residing in the Kingdom- and any other parties who issue tax invoices on behalf of the taxable supplier.
The Authority clarified that the requirements for compliance with the first phase of e-invoicing are to completely stop using handwritten invoices or computer generated invoices through Text editing or number analysis software and make sure that there is a technical solution for e-invoicing that is compatible with its requirements. The requirements also include ensuring the issuance and preservation of e-invoices with all elements, including the QR code for simplified tax invoices and the tax number of the buyer registered in the value-added tax for tax invoices, in addition to making sure to include the invoice address, according to the issued type.
ZATCA noted the great awareness that affected a large proportion of taxpayers and their eagerness before the deadline for implementing the first phase of the project, which confirms the role played by the Authority to prepare private sector establishments and raise their awareness of the requirements for implementing E-invoicing.
During the last phase, the Authority continued its efforts to enhance awareness campaigns among all taxpayers, launching a guide that contains a detailed explanation of all definitions related to E-invoicing, and clarifying the individuals subject to the E-invoicing regulations, in addition to the types of electronic invoices and transactions.
The Authority also launched an educational journey for E-invoicing via its website, which includes all the information and details related to E-invoicing such as definitions, implementation stages, requirements for each of the two stages, and the prohibitions of E-invoicing.
The Zakat, Tax and Customs Authority has called on taxpayers subject to e-invoicing, providers of e-invoicing systems, and those interested, to reach out for any inquiries related to e-invoicing (FATOORA), through the unified call center number (19993), which operates 24 hours a day, seven days a week, or the account “Ask Zakat, Tax and Customs” on Twitter (@zatca_Care) or through e-mail (email@example.com), or via instant chats on the website (zatca.gov.sa).