The Saudi Zakat, Tax, and Customs Authority (ZATCA) has published E-Invoicing Detailed Guidelines. The guidelines contain the requirements for E-Invoicing (FATOORAH) as well as technical and security requirements for taxpayers and E-Invoicing providers. It also includes detailed technical requirements such as invoice specifications, data dictionary, and security specifications for the E-Invoicing application. ZATCA has also published Simplified Guidelines For E-Invoicing Phase 1, which contains the requirements for all taxpayers subject to the E-Invoicing Regulation to prepare and update their invoicing systems to issue, amend, and save invoices electronically.
Source Orbitax
