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Saudi Cabinet
The Saudi Cabinet directed the Zakat, Tax and Customs Authority (ZATCA) to offer financial support to institutions with annual revenues of less than SAR 3 million, subject to the e-invoicing regulations.
ZATCA introduced the requirements to implement the provisions of the e-invoicing regulations, Argaam reported earlier. It will be implemented in two phases.
The first or issuance phase entered into mandatory implementation from Dec. 4, 2021. It requires all taxpayers subject to the e-invoicing regulations to issue and save invoices electronically through an e-system compatible with the authority’s systems.
The second or integration and connectivity phase will be implemented in stages as of Jan. 1, 2023. The target groups will be notified in each phase at least six months before the date set for connectivity.
On March 18, ZATCA introduced a draft resolution on the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the e-invoicing regulations, Argaam earlier reported.
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