E-Compliance Summary-Saudi Arabia

Key Mandates, Country Technicality & Terms

Key Mandates

December 4, 2021

First Phase

Issuing an e-invoice with the required XML standard becomes mandatory. The scope of this legislation is to archive XML documents and to create a copy for the receiver.

December 4, 2021

January 1, 2023

Second Phase

Taxpayers exceeding 3 Billion SAR revenue must create e-invoices with the required format to be integrated via the ZATCA platform. The mandate will cover for all taxpayers in 8 waves based on the revenues.

January 1, 2023

June 1, 2024

Second Phase

Taxpayers exceeding 30 Million SAR revenue must create e-invoices with the required format to be integrated via the ZATCA platform.

June 1, 2024

Country Technicality & Terms

Scope

Invoice: B2B & B2C & B2G Transactions clearance model for all resident taxpayers.

Platforms

e-Invoice: ZATCA

Formats

Invoice: XML(UBL 2.1 KSA) & PDF/3A

Signature & Submission Method

The signature(cryptographic stamp) is required for all B2C transactions. UUID, Hash Value, and QR is also mandatory information that should be added to the XML content to submit the e-invoice to the ZATCA API.

Archiving

Archiving XML or PDF/3A format is mandatory. Archiving abroad allowed only for the data that have insensitive information.

Key Notes

-Tax Invoices(B2B): no need for QR code and digital signature value.
-Simplified Invoices(B2C): QR code and digital signature is mandatory.