On Friday, May 28, 2021, the Zakat, Tax and Customs Authority published the decision on the controls, requirements, technical specifications and procedural rules necessary to implement the provisions of the electronic billing regulation.
It should be noted that the application of electronic invoicing (bill) will be done in two phases:
- The first phase: the “issuance phase,” which will come into force on December 4, 2021, and will require all taxpayers subject to the electronic billing regulation to issue and save invoices electronically through an electronic system compatible with the authority’s systems.
- The second phase: the “integration and linkage phase”, which will be implemented in a phased manner, starting from January 1, 2023. As it will consolidate integration between the taxpayers’ electronic systems and the authority’s systems. And it requires adherence to the technical and technical specifications of the second stage of electronic invoicing (invoice). The authority will determine the stages of connecting the electronic billing systems and notify the target groups in each stage at least six months before the date set for the connection.
Source gov.sa
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