​Zakat, Tax, and Customs Authority has outlined three main steps for taxpayers who are subject to the E-invoicing Regulation. Those steps will enable them to comply with the requirements of the first phase of e-invoicing which will be enforced starting December 4, 2021. 

The three steps are: Stop issueing  handwritten invoices, or invoices issued  manually through text editing softwares, ability to generate and store the invoices electronically through a compliant e-invoicing system which can be a cash register machine, a cloud system, or an enterprise resource planning software (ERP). additionally,, the simplified tax invoices must includea QR code, and the Tax invoices must include the VAT number of the buyer if the buyer is a registered VAT taxpayer.
The authority endeavors to smoothly introduce the implementation of e-invoicing, which will be effective by December 4, this year, through announcing steps and requirements, and continually informing taxpayers who are subject to the E-invoicing Regulation.
The Authority invites taxpayers who are subject to E-invoicing Regulation, e-invoicing service providers, and those interested to reach out for any inquiries about e-invoicing (FATOORAH) via: 
• The unified number (19993) that works 24/7.
• Twitter account (@Gazt_care).
• E-mail (info@gazt.gov.sa).
• Instant chats via the website (gazt.gov.sa).