On 24 June 2022, the Saudi Arabia Zakat, Tax and Customs Authority (ZATCA or Authority) issued the final Controls, Requirements, Technical Specifications and Procedural Rules for Implementing the Provisions of the E-Invoicing Regulation (including the xml implementation standards, e-invoice security features implementation standard and data dictionary) for Phase 2 (Phase 2 Regulations), which would be effective from 1 January 2023.
Source EY
