Saudi Arabia aims to provide a structured approach in line with e-Invoice arrangements announced by GAZT

The e-Invoice implementation will be performed in two main stages.

• The first stage involves the creation of electronic invoices and related documents, as well as processing and record-keeping provisions. This stage will enter into force on 4  December, 2021.
• The second stage focuses on integration, which will include the transmission of electronic invoices and their changing via the online GAZT (ZATCA) platform.

Source SNI