The Electronic Invoice in Saudi Arabia

saudi arabia

Saudi Arabia has announced that the electronic invoice will be mandatory in beginning on December 4th 2021. The project is composed of 2 phases, a preparation, and an implementation phase.

Tax authority: 

Zakat, Tax and Custom Authority

Mandatory status

The new norm will be applied to B2B transactions and will affect taxpayers in Saudi Arabia. It will also affect third parties that issue invoices for taxpayers who are subject to VAT. Companies that are not residents of Saudi Arabia are exempt.

e-Signature

It is mandatory to comply with the XADES standard.

Print format

Invoices must include the QR code, which recipients will be able to use to verify the authenticity of invoices.

Fiscal control

For invoices to be considered valid they must include a unique code called the Universally Unique Identifier (UUID generated and signed by the ZATCA)

Format

UBL-XML or XML with an encrusted PDS. It must be generated in a legible version for recipients.

Storage

Electronic Invoices, electronic notes, and associated data according to the requirements established by article (66) of the VAT regulation must be stored in an electronic format.

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