E-Compliance Summary-Saudi Arabia
Key Mandates, Country Technicality & Terms
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