Transformation to e-invoicing
Zakat, Tax and Customs Authority (ZATCA) applied e-invoicing from 4 December 2021, and agreed to implementing regulations for e-invoicing on 4 December 2020.
Taxpayers were given 12 months to apply e-invoicing.
Also, all registered entities and taxpayers are required to comply with e-invoicing requirements.
The regulations of e-invoicing are applicable to taxable persons residing in the Kingdom of Saudi Arabia (KSA) as well as to any third party who issues a tax invoice on behalf of the taxable person residing in KSA. Non-resident taxable persons are not obligated to issue e-invoices.
Source WTS
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