- All Persons subject to the E-Invoicing Regulation must use compliant electronic systems to generate invoices starting from December 4th, 2021. Manual invoices will no longer be considered as compliant invoices.

- E-invoices must include the minimum additional fields (see next question)

- E-invoicing compliant electronic systems should be able to generate QR codes.

- E-invoicing compliant electronic systems must not allow for the prohibited functions specified by ZATCA.

- Please approach your solution provider or your internal technical teams to ensure your electronic systems are compliant with ZATCA requirements. In addition, developers and subject matter experts may visit ZATCA’s website for viewing all requirements (business, technical, security, etc.).​