The Zakat, Tax and Customs Authority (ZATCA) on 28 May 2021 published guidelines and standards regarding the implementation of an electronic invoicing (e-invoicing) system.
Notably, the “phase two” integration implementation is postponed to 1 January 2023 (from 1 July 2022) whereas the “phase one” issue and storage implementation deadline remains the same, 4 December 2021.
Source: KPMG
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