For phase 1, invoices must include the mandatory specified fields and must be issued from an electronic system meeting ZATCA’s requirements. Also, all electronic copies of issued invoices must be stored by the tax payer.
Phase 2, which is called the “Integration phase”, is enforceable from the 1st of January, 2023 and during this phase subjective taxpayers must comply with E- invoicing and the integration with the ZATCA’s system. Taxpayers will be notified by ZATCA on the date of their integration at least 6 months in advance.
Source: premier-brains.com
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