July 2018, Memorandum of Understanding (MoU) was signed between GAZT and SAMA which was represented by ESAL (an e-platform) to encourage business to implement the e-invoicing, with an aim to enhance more transparency in business and to reduce the tax evasion cases.
September 2020, GAZT issued draft regulation on e-invoicing for comments and suggestions from Industry experts and business; and
December 2020, GAZT announced the approval of Electronic billing regulation, which shall be applied from December 2021.
Source: gccfintax.com
